Almost Home Dog Rescue
Report of the Trustees for Year ended 31 December 2024
ACHIEVEMENT AND PERFORMANCE
The intense pressure to take dogs from the pound and private rehoming requests has continued and we are ery proud that we hav ve managed to achieve 294 rehomesas given the challenge of lack of ennel spacek . 294 dogs saved throughout 2024 our largest annual num– ber and equates to over per wee5 k. This is a huge achievement given our ennels were tak ken up for months 5 with a8 buse cases needing a lot of rehabilitation work.
We have continued to offer a dog advisory service to help owners understand their dogs etter b and eep them in their own homesk .
Fundraising We have ept this strategic with igger ek b vents and igger attendances ut also had b b significant support from our olunteers where we were unav ble to give the time to attend personally. ur own dog show and summer fair, O acP k walks continue to e well supported b events. We were also ets at ome P H (Queensferry, orth WalesN ) chosen Charity for 2024 for the 6[th] year running and have continued to support them in store. We also attended Moneypenny in Wrexham as one of their chosen charites and delivered an education day for dog owners which ' ' was ery well receiv ved.
FI NAN CI AL REV I E W
Financial osition P
A ery healthy financial year allowing us to hopefully achiev ( ve one of our long term goals of purchasing a property to secure the long term future of the rescue in the near future). We have been ery careful with our spending in 2024 ensuring all dogs needs are met ut uilding for the v b b future. We have also developed and added a legacy page to our website
The main areas of income were donations from the significant increase in sign overs and adoptions as well as a good contribution from rants and ift idG G A . We also were ery grateful to v receive a donation from eswall nimal escue when it sadly closedH A R .
I must make a special note that we continue to e so ery well supported y some ey fosterersb v b k and olunteersv . We are also well supported y local communities and mab ke every effort to acknowledge this regularly on social media.
Our main area of expenditure unsurprisingly was ets feesv . We are committed to ensuring that all our dogs receive the appropriate care and rehabilitation, however we have had a reduction in the need for BOAS and Cherry eye operations so this has helped eep the ek xpediture down giv the increase in dogs we have rehomed.
Sadly we made the right decision to stop trading at the Charity shop in ucB kley. ur O responsibility to use the charity s funds appropriately and carefully led to the swift decision to ' close. sad loss to the community ut we ensured all food donations were diA b verted to eeside D Food anb k.
eser v es olicy P
R
It is the policy of the CIO to maintain unrestricted funds which is months running costs3 . We hold 4£ 5,000 in a separate account to fulfil this requirement.
F U T URE PLAN S
We hope to find and purchase a property in 2025 to secure the long term future of the rescue. Our current property is rented from entrhoP byn state and paid for priE vately not with escue – R funds. This arrangement will cease at some point in the next 21 -24 months.
ST RU CT URE GOVERNAN C E AND M ANAGE M EN T
Almost ome og escue is a registered CharitaH D R ble Incorporated rganisation CIO ( O), number 1172601 formed 18[th] pril 20A 17, under the terms of their constitution dated 17[th] March 2017.
The oard of Trustees also forms the B Executive Committee which appoints officers who are responsible for the day to day running of the CIO.
The Executive Committee shall consist of not less than mem3 bers. ew Trustees may e N b recruited to the oard at any time y the TrusteesB b . In selecting individuals for appointment as Trustees, the Trustees must have regard to the skills, nowledge and ek xperience needed for the effective administration of the CIO.
Current Trustees Ms ilanA N Ms SaV vage Mr ToddD Mrs ToddA
REGISTERED CHARITY NUMBER: 1172601
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024
for Almost Home Dog Rescue
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN
Almost Home Dog Rescue
Contents of the Financial Statements for the year ended 31 December 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
Almost Home Dog Rescue
Report of the Trustees for the year ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The organisation's objectives are to promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for our animals. To educate the public in matters concerning animal welfare and understanding dog behaviour.
Public benefit
In considering the objectives and activities, the Trustees have considered the Charity Commission's guidance on Public Benefit to ensure that the organisation is meeting its Public Benefit requirements.
The public benefits we off as a Charity are as follows:
-
The Charity regularly takes the dogs which have been abandoned to the stress of the communities we work in. In doing this we ensure the abandoned dogs are taken care of and rehomed to suitable forever homes and the Charity offer a lifetime of bank-up to that dog to prevent it becoming homeless again. By doing this, we ensure the community is not overrun by stray dogs, therefore create a benefit.
-
We offer support to Social Services throughout the communities we work in and offer held and support when they need to rehome dogs for their service users, again creating a benefit. This has been of optimal benefit during the pandemic due to people becoming ill and, in some cases, sadly passing away, ;leaving their dogs with nowhere to go. AHDR have stepped in and helped these dogs, where possible.
-
We offer free dog behavioural advice and training, to people from the communities we work in. In many cases, this can mean the dog can stay with the owners and prevents them having to come into rescues, providing a public benefit.
-
We offer schools, colleges, community groups etc the opportunity to have us attend their meetings and provide advice on responsible dog ownership and tell them more about the work we do and home they can get involved.
-
We offer free microchipping to people in the local community helping them to comply with their legal requirements of microchippping any dog over the age of 8 weeks.
Volunteers
We are a volunteer led charity and do not directly employ any staff, which makes our volunteers invaluable to us. We have an impressive team of volunteers including dog walkers, dog groomers, dog behaviourists, financial advisors etc. All of these people bring a specific skillset to our rescue and offer their services to us for free or at least at a very reduced cost. We are very fortunate to have a dedicated group of people who believe in our cause as much as we do and we tell them often, we couldn't do it without them.
ACHIEVEMENT AND PERFORMANCE
The intense pressure to take dogs from the pound and private rehoming requests has continued and we are very proud that we have managed to achieve 294 rehomes as given the challenge of lack of kennel space. 294 dogs saved throughout 2024 - our largest annual number and equates to over 5 per week. This is a huge achievement given our kennels were taken up for 5 months with 8 abuse cases needing a lot of rehabilitation work.
We have continued to offer a dog advisory service to help owners understand their dogs better and keep them in their own homes.
Fundraising - We have kept this strategic with bigger events and bigger attendances but also had significant support from our volunteers where we were unable to give the time to attend personally. Our own dog show and summer fair, pack walks continue to be well supported events. We were also Pets at Home (Queensferry, North Wales) chosen Charity for 2024 for the 6th year running and have continued to support them in store. We also attended Moneypenny in Wrexham as one of their chosen charities and delivered an 'education day' for dog owners which was very well received.
Page 1
Almost Home Dog Rescue
Report of the Trustees for the year ended 31 December 2024
FINANCIAL REVIEW
Financial position
A very healthy financial year (allowing us to hopefully achieve one of our long term goals of purchasing a property to secure the long term future of the rescue in the near future). We have been very careful with our spending in 2024 ensuring all dogs needs are met but building for the future. We have also developed and added a legacy page to our website.
The main areas of income were donations from the significant increase in sign overs and adoptions as well as a good contribution from Grants and Gift Aid. We also were very grateful to receive a donation from Heswall Animal Rescue when it sadly closed.
I must make a special note that we continue to be so very well supported by some key fosterers and volunteers. We are also well supported by local communities and make every effort to acknowledge this regularly on social media.
Our main area of expenditure unsurprisingly was vets' fees. We are committed to ensuring that all our dogs receive the appropriate care and rehabilitation, however we have had a reduction in the need for BOAS and Cherry eye operations, so this has helped keep the expenditure down given the increase in dogs we have rehomed.
Sadly, we made the right decision to stop trading at the Charity shop in Buckley. Our responsibility to use the charity's funds appropriately and carefully led to the swift decision to close. A sad loss to the community but we ensured all food donations were diverted to Deeside Food bank.
Reserves policy
It is the policy of the CIO to maintain unrestricted funds which is 3 months running costs. We hold £45,000 in a separate account to fulfil this requirement.
As at the end of the financial year the unrestricted funds totalled £309,537. The Charitable Incorporated Organisation requires £21,072 for three months running costs and £39,230 for six months veterinary bills, (total £60.302).
FUTURE PLANS
We hope to find and purchase a property in 2025 to secure the long term future of the rescue. Our current property is rented from Pentrhobyn Estate and paid for privately - not with Rescue funds. This arrangement will cease at some point in the next 12-24 months.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Almost Home Dog Rescue is a registered Charitable Incorporated Organisation (CIO), number 1172601 formed 18th April 2017, under the terms of their constitution dated 17th March 2017.
The Board of Trustees also forms the Executive Committee which appoints officers who are responsible for the day to day running of the CIO.
The Executive Committee shall consist of not less than 3 members. New Trustees may be recruited to the Board at any time by the Trustees. In selecting individuals for appointment as Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1172601
Principal address
3 Rhyd y Cleifion Nercwys Mold Flintshire CH7 4EY
Trustees
Mr D Todd Ms A Nilan Ms A Todd Ms V Savage
Page 2
Almost Home Dog Rescue
Report of the Trustees for the year ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Trustee
Page 3
Independent Examiner's Report to the Trustees of Almost Home Dog Rescue
Independent examiner's report to the trustees of Almost Home Dog Rescue
I report to the charity trustees on my examination of the accounts of Almost Home Dog Rescue (the Trust) for the year ended 31 December 2024.
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 Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Jason Matischok
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN
Date: .............................................
Page 4
Almost Home Dog Rescue
Statement of Financial Activities for the year ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 112,657 Charitable activities Providing rehoming services for abandoned dogs 69,156 Other trading activities 2 47,643 Investment income 3 3,145 Total 232,601 EXPENDITURE ON Charitable activities Providing rehoming services for abandoned dogs 177,421 NET INCOME 55,180 RECONCILIATION OF FUNDS Total funds brought forward 254,357 TOTAL FUNDS CARRIED FORWARD 309,537 |
Restricted funds £ - - - - - - - 28,847 28,847 |
2024 Total funds £ 112,657 69,156 47,643 3,145 232,601 177,421 55,180 283,204 338,384 |
2023 Total funds £ 93,534 65,908 54,791 1,875 216,108 167,110 48,998 234,206 283,204 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
Almost Home Dog Rescue
Balance Sheet 31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 18,607 CURRENT ASSETS Debtors 7 3,109 Cash at bank 289,021 292,130 CREDITORS Amounts falling due within one year 8 (1,200) NET CURRENT ASSETS 290,930 TOTAL ASSETS LESS CURRENT LIABILITIES 309,537 NET ASSETS 309,537 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 733 - 28,114 28,114 - 28,114 28,847 28,847 |
2024 Total funds £ 19,340 3,109 317,135 320,244 (1,200) 319,044 338,384 338,384 309,537 28,847 338,384 |
2023 Total funds £ 25,386 2,866 268,978 271,844 (14,026) 257,818 283,204 283,204 254,357 28,847 283,204 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
Trustee
The notes form part of these financial statements
Page 6
Almost Home Dog Rescue
Notes to the Financial Statements for the year ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised once the charitable incorporated organisation has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations and legacies comprise of donations and which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.
Income from charitable activities is recognised on an accruals basis except from grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.
Income from other trading activities relates to fundraising events, charity shop income and rental income and is recognised when the amount is certain.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relate to the operation of the charitable incorporated organisation comprising of direct charitable expenditure to meet the objectives of the charitable incorprated organisatino. Support and governance costs relate to the management and operation of the organisationa and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable incorporated organisations.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance Motor vehicles - 20% on reducing balance
Taxation
Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
Financial instruments
Page 7
continued...
Almost Home Dog Rescue
Notes to the Financial Statements - continued for the year ended 31 December 2024
1. ACCOUNTING POLICIES - continued
The charitable incorporated organisation has elected to apply the provisions of Section 11 'Basis Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable incorporated organisation's balance sheet when the charitable incorporated organisation becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest rate method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are no amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are no amortised.
Debt instruments are subsequently carried at amortised cost, using the effecting interest rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable incorporated organisation's contractual obligations expire or are discharged or cancelled.
Critical accounting estimates and judgements
In the application of the charitable incorporated organisation's accounting policies, the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Cost of charitable activities relate to the operation of the charitable incorporated organisation comprising of direct charitable expenditure to meet the objectives of the charitable incorporated organisation. Support and governance costs relate to the management and operation of the organisation and also compliance with constitution and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable incorporated organisation.
2. OTHER TRADING ACTIVITIES
| Fundraising events Charity shop income Rental income |
2024 £ 17,307 30,336 - 47,643 |
2023 £ 20,972 32,319 1,500 54,791 |
|---|---|---|
Page 8
continued...
Almost Home Dog Rescue
Notes to the Financial Statements - continued for the year ended 31 December 2024
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Bank interest receivable | 3,145 | 1,875 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 93,534 Charitable activities Providing rehoming services for abandoned dogs 65,908 Other trading activities 54,791 Investment income 1,875 Total 216,108 EXPENDITURE ON Charitable activities Providing rehoming services for abandoned dogs 166,927 NET INCOME/(EXPENDITURE) 49,181 RECONCILIATION OF FUNDS Total funds brought forward 205,176 TOTAL FUNDS CARRIED FORWARD 254,357 TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1 January 2024 and 31 December 2024 10,144 DEPRECIATION At 1 January 2024 6,386 Charge for year 752 At 31 December 2024 7,138 NET BOOK VALUE At 31 December 2024 3,006 At 31 December 2023 3,758 |
Restricted funds £ - - - - - 183 (183) 29,030 28,847 Motor vehicles £ 26,473 4,845 5,294 10,139 16,334 21,628 |
Total funds £ 93,534 65,908 54,791 1,875 216,108 167,110 48,998 234,206 283,204 Totals £ 36,617 11,231 6,046 17,277 19,340 25,386 |
|---|---|---|
6. TANGIBLE FIXED ASSETS
Page 9
continued...
Almost Home Dog Rescue
Notes to the Financial Statements - continued for the year ended 31 December 2024
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors Prepayments 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 9) Other creditors 9. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 10. MOVEMENT IN FUNDS |
2024 £ 1,798 1,311 3,109 2024 £ - 1,200 1,200 2024 £ - |
2023 £ 1,799 1,067 2,866 2023 £ 12,952 1,074 14,026 2023 £ 12,952 |
|
|---|---|---|---|
General funds
General fund is used to finance the charitable incorporated organisation's general activities and core costs as outlined in the Trustees' report.
Restricted funds
Eric and Dorothy Leach Charitable Trust - this is a contribution received towards agility equipment and veterinary fees.
PAHF - this is a contribution received towards the purchase of a new van.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
12. LIMITED LIABILITY OF MEMBERS
In the event of winding up, the members of the charitable incorporated organisation have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.
Page 10
Almost Home Dog Rescue
Detailed Statement of Financial Activities for the year ended 31 December 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Other income Other trading activities Fundraising events Charity shop income Rental income Investment income Bank interest receivable Charitable activities Grants Adoptions Total incoming resources EXPENDITURE Charitable activities Advertising Building running costs Resources Veterinary fees Support costs Finance Plant and machinery Motor vehicles Loss on sale of tangible fixed assets Other Refreshments Insurance Motor expenses Storage Calendars Sundries Charity shop expenditure Office costs Subscriptions |
2024 £ 95,674 16,283 700 112,657 17,307 30,336 - 47,643 3,145 9,000 60,156 69,156 232,601 84 3,782 21,021 95,666 120,553 751 5,295 - 6,046 137 1,201 5,854 900 900 418 39,726 291 69 49,496 |
2023 £ 78,477 15,057 - 93,534 20,972 32,319 1,500 54,791 1,875 23,000 42,908 65,908 216,108 210 5,885 17,584 95,216 118,895 939 4,869 1,209 7,017 129 1,316 6,790 1,800 1,063 1,444 26,063 1,399 6 40,010 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 11
Almost Home Dog Rescue
Detailed Statement of Financial Activities for the year ended 31 December 2024
| Other Governance costs Accountancy Total resources expended Net income |
2024 £ 1,326 177,421 55,180 |
2023 £ 1,188 167,110 48,998 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 12
REGISTERED CHARITY NUMBER: 1172601
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2024
for Almost Home Dog Rescue
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN
Almost Home Dog Rescue
Contents of the Financial Statements for the year ended 31 December 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
Almost Home Dog Rescue
Report of the Trustees for the year ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The organisation's objectives are to promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for our animals. To educate the public in matters concerning animal welfare and understanding dog behaviour.
Public benefit
In considering the objectives and activities, the Trustees have considered the Charity Commission's guidance on Public Benefit to ensure that the organisation is meeting its Public Benefit requirements.
The public benefits we off as a Charity are as follows:
-
The Charity regularly takes the dogs which have been abandoned to the stress of the communities we work in. In doing this we ensure the abandoned dogs are taken care of and rehomed to suitable forever homes and the Charity offer a lifetime of bank-up to that dog to prevent it becoming homeless again. By doing this, we ensure the community is not overrun by stray dogs, therefore create a benefit.
-
We offer support to Social Services throughout the communities we work in and offer held and support when they need to rehome dogs for their service users, again creating a benefit. This has been of optimal benefit during the pandemic due to people becoming ill and, in some cases, sadly passing away, ;leaving their dogs with nowhere to go. AHDR have stepped in and helped these dogs, where possible.
-
We offer free dog behavioural advice and training, to people from the communities we work in. In many cases, this can mean the dog can stay with the owners and prevents them having to come into rescues, providing a public benefit.
-
We offer schools, colleges, community groups etc the opportunity to have us attend their meetings and provide advice on responsible dog ownership and tell them more about the work we do and home they can get involved.
-
We offer free microchipping to people in the local community helping them to comply with their legal requirements of microchippping any dog over the age of 8 weeks.
Volunteers
We are a volunteer led charity and do not directly employ any staff, which makes our volunteers invaluable to us. We have an impressive team of volunteers including dog walkers, dog groomers, dog behaviourists, financial advisors etc. All of these people bring a specific skillset to our rescue and offer their services to us for free or at least at a very reduced cost. We are very fortunate to have a dedicated group of people who believe in our cause as much as we do and we tell them often, we couldn't do it without them.
ACHIEVEMENT AND PERFORMANCE
The intense pressure to take dogs from the pound and private rehoming requests has continued and we are very proud that we have managed to achieve 294 rehomes as given the challenge of lack of kennel space. 294 dogs saved throughout 2024 - our largest annual number and equates to over 5 per week. This is a huge achievement given our kennels were taken up for 5 months with 8 abuse cases needing a lot of rehabilitation work.
We have continued to offer a dog advisory service to help owners understand their dogs better and keep them in their own homes.
Fundraising - We have kept this strategic with bigger events and bigger attendances but also had significant support from our volunteers where we were unable to give the time to attend personally. Our own dog show and summer fair, pack walks continue to be well supported events. We were also Pets at Home (Queensferry, North Wales) chosen Charity for 2024 for the 6th year running and have continued to support them in store. We also attended Moneypenny in Wrexham as one of their chosen charities and delivered an 'education day' for dog owners which was very well received.
Page 1
Almost Home Dog Rescue
Report of the Trustees for the year ended 31 December 2024
FINANCIAL REVIEW
Financial position
A very healthy financial year (allowing us to hopefully achieve one of our long term goals of purchasing a property to secure the long term future of the rescue in the near future). We have been very careful with our spending in 2024 ensuring all dogs needs are met but building for the future. We have also developed and added a legacy page to our website.
The main areas of income were donations from the significant increase in sign overs and adoptions as well as a good contribution from Grants and Gift Aid. We also were very grateful to receive a donation from Heswall Animal Rescue when it sadly closed.
I must make a special note that we continue to be so very well supported by some key fosterers and volunteers. We are also well supported by local communities and make every effort to acknowledge this regularly on social media.
Our main area of expenditure unsurprisingly was vets' fees. We are committed to ensuring that all our dogs receive the appropriate care and rehabilitation, however we have had a reduction in the need for BOAS and Cherry eye operations, so this has helped keep the expenditure down given the increase in dogs we have rehomed.
Sadly, we made the right decision to stop trading at the Charity shop in Buckley. Our responsibility to use the charity's funds appropriately and carefully led to the swift decision to close. A sad loss to the community but we ensured all food donations were diverted to Deeside Food bank.
Reserves policy
It is the policy of the CIO to maintain unrestricted funds which is 3 months running costs. We hold £45,000 in a separate account to fulfil this requirement.
As at the end of the financial year the unrestricted funds totalled £309,537. The Charitable Incorporated Organisation requires £21,072 for three months running costs and £39,230 for six months veterinary bills, (total £60.302).
FUTURE PLANS
We hope to find and purchase a property in 2025 to secure the long term future of the rescue. Our current property is rented from Pentrhobyn Estate and paid for privately - not with Rescue funds. This arrangement will cease at some point in the next 12-24 months.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Almost Home Dog Rescue is a registered Charitable Incorporated Organisation (CIO), number 1172601 formed 18th April 2017, under the terms of their constitution dated 17th March 2017.
The Board of Trustees also forms the Executive Committee which appoints officers who are responsible for the day to day running of the CIO.
The Executive Committee shall consist of not less than 3 members. New Trustees may be recruited to the Board at any time by the Trustees. In selecting individuals for appointment as Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1172601
Principal address
3 Rhyd y Cleifion Nercwys Mold Flintshire CH7 4EY
Trustees
Mr D Todd Ms A Nilan Ms A Todd Ms V Savage
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Almost Home Dog Rescue
Report of the Trustees for the year ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Trustee
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Independent Examiner's Report to the Trustees of Almost Home Dog Rescue
Independent examiner's report to the trustees of Almost Home Dog Rescue
I report to the charity trustees on my examination of the accounts of Almost Home Dog Rescue (the Trust) for the year ended 31 December 2024.
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 Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Jason Matischok
Salisbury & Company Chartered Accountants Irish Square Upper Denbigh Road St Asaph Denbighshire LL17 0RN
Date: .............................................
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Almost Home Dog Rescue
Statement of Financial Activities for the year ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 112,657 Charitable activities Providing rehoming services for abandoned dogs 69,156 Other trading activities 2 47,643 Investment income 3 3,145 Total 232,601 EXPENDITURE ON Charitable activities Providing rehoming services for abandoned dogs 177,421 NET INCOME 55,180 RECONCILIATION OF FUNDS Total funds brought forward 254,357 TOTAL FUNDS CARRIED FORWARD 309,537 |
Restricted funds £ - - - - - - - 28,847 28,847 |
2024 Total funds £ 112,657 69,156 47,643 3,145 232,601 177,421 55,180 283,204 338,384 |
2023 Total funds £ 93,534 65,908 54,791 1,875 216,108 167,110 48,998 234,206 283,204 |
|---|---|---|---|
The notes form part of these financial statements
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Almost Home Dog Rescue
Balance Sheet 31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 18,607 CURRENT ASSETS Debtors 7 3,109 Cash at bank 289,021 292,130 CREDITORS Amounts falling due within one year 8 (1,200) NET CURRENT ASSETS 290,930 TOTAL ASSETS LESS CURRENT LIABILITIES 309,537 NET ASSETS 309,537 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 733 - 28,114 28,114 - 28,114 28,847 28,847 |
2024 Total funds £ 19,340 3,109 317,135 320,244 (1,200) 319,044 338,384 338,384 309,537 28,847 338,384 |
2023 Total funds £ 25,386 2,866 268,978 271,844 (14,026) 257,818 283,204 283,204 254,357 28,847 283,204 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
Trustee
The notes form part of these financial statements
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Almost Home Dog Rescue
Notes to the Financial Statements for the year ended 31 December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised once the charitable incorporated organisation has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations and legacies comprise of donations and which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.
Income from charitable activities is recognised on an accruals basis except from grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.
Income from other trading activities relates to fundraising events, charity shop income and rental income and is recognised when the amount is certain.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relate to the operation of the charitable incorporated organisation comprising of direct charitable expenditure to meet the objectives of the charitable incorprated organisatino. Support and governance costs relate to the management and operation of the organisationa and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable incorporated organisations.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance Motor vehicles - 20% on reducing balance
Taxation
Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
Financial instruments
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Almost Home Dog Rescue
Notes to the Financial Statements - continued for the year ended 31 December 2024
1. ACCOUNTING POLICIES - continued
The charitable incorporated organisation has elected to apply the provisions of Section 11 'Basis Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitable incorporated organisation's balance sheet when the charitable incorporated organisation becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest rate method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are no amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are no amortised.
Debt instruments are subsequently carried at amortised cost, using the effecting interest rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitable incorporated organisation's contractual obligations expire or are discharged or cancelled.
Critical accounting estimates and judgements
In the application of the charitable incorporated organisation's accounting policies, the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Cost of charitable activities relate to the operation of the charitable incorporated organisation comprising of direct charitable expenditure to meet the objectives of the charitable incorporated organisation. Support and governance costs relate to the management and operation of the organisation and also compliance with constitution and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable incorporated organisation.
2. OTHER TRADING ACTIVITIES
| Fundraising events Charity shop income Rental income |
2024 £ 17,307 30,336 - 47,643 |
2023 £ 20,972 32,319 1,500 54,791 |
|---|---|---|
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Almost Home Dog Rescue
Notes to the Financial Statements - continued for the year ended 31 December 2024
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Bank interest receivable | 3,145 | 1,875 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 93,534 Charitable activities Providing rehoming services for abandoned dogs 65,908 Other trading activities 54,791 Investment income 1,875 Total 216,108 EXPENDITURE ON Charitable activities Providing rehoming services for abandoned dogs 166,927 NET INCOME/(EXPENDITURE) 49,181 RECONCILIATION OF FUNDS Total funds brought forward 205,176 TOTAL FUNDS CARRIED FORWARD 254,357 TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1 January 2024 and 31 December 2024 10,144 DEPRECIATION At 1 January 2024 6,386 Charge for year 752 At 31 December 2024 7,138 NET BOOK VALUE At 31 December 2024 3,006 At 31 December 2023 3,758 |
Restricted funds £ - - - - - 183 (183) 29,030 28,847 Motor vehicles £ 26,473 4,845 5,294 10,139 16,334 21,628 |
Total funds £ 93,534 65,908 54,791 1,875 216,108 167,110 48,998 234,206 283,204 Totals £ 36,617 11,231 6,046 17,277 19,340 25,386 |
|---|---|---|
6. TANGIBLE FIXED ASSETS
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Almost Home Dog Rescue
Notes to the Financial Statements - continued for the year ended 31 December 2024
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors Prepayments 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 9) Other creditors 9. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 10. MOVEMENT IN FUNDS |
2024 £ 1,798 1,311 3,109 2024 £ - 1,200 1,200 2024 £ - |
2023 £ 1,799 1,067 2,866 2023 £ 12,952 1,074 14,026 2023 £ 12,952 |
|
|---|---|---|---|
General funds
General fund is used to finance the charitable incorporated organisation's general activities and core costs as outlined in the Trustees' report.
Restricted funds
Eric and Dorothy Leach Charitable Trust - this is a contribution received towards agility equipment and veterinary fees.
PAHF - this is a contribution received towards the purchase of a new van.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
12. LIMITED LIABILITY OF MEMBERS
In the event of winding up, the members of the charitable incorporated organisation have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.
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Almost Home Dog Rescue
Detailed Statement of Financial Activities for the year ended 31 December 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Other income Other trading activities Fundraising events Charity shop income Rental income Investment income Bank interest receivable Charitable activities Grants Adoptions Total incoming resources EXPENDITURE Charitable activities Advertising Building running costs Resources Veterinary fees Support costs Finance Plant and machinery Motor vehicles Loss on sale of tangible fixed assets Other Refreshments Insurance Motor expenses Storage Calendars Sundries Charity shop expenditure Office costs Subscriptions |
2024 £ 95,674 16,283 700 112,657 17,307 30,336 - 47,643 3,145 9,000 60,156 69,156 232,601 84 3,782 21,021 95,666 120,553 751 5,295 - 6,046 137 1,201 5,854 900 900 418 39,726 291 69 49,496 |
2023 £ 78,477 15,057 - 93,534 20,972 32,319 1,500 54,791 1,875 23,000 42,908 65,908 216,108 210 5,885 17,584 95,216 118,895 939 4,869 1,209 7,017 129 1,316 6,790 1,800 1,063 1,444 26,063 1,399 6 40,010 |
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This page does not form part of the statutory financial statements
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Almost Home Dog Rescue
Detailed Statement of Financial Activities for the year ended 31 December 2024
| Other Governance costs Accountancy Total resources expended Net income |
2024 £ 1,326 177,421 55,180 |
2023 £ 1,188 167,110 48,998 |
|---|---|---|
This page does not form part of the statutory financial statements
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