**Charity Registration No. 1173384** **NATIONAL MILITARY WORKING DOG MEMORIAL UK ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** Mr J M Ward Mr M J Barrow Mr I A Henderson Mr S W Roberts **Charity number** 1173384 **Auditor** Azets Brynford House 21 Brynford Street Holywell Flintshire United Kingdom CH8 7RD ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1| |Independent examiner's report|2| |Statement of financial activities|3| |Balance sheet|4| |Notes to the financial statements|5 - 6| ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 MARCH 2022**_ The trustees present their report and financial statements for the year ended 31 March 2022. ## **Objectives and activities** The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. ## **Achievements and performance** The National Military Working Dog Memorial UK had a very successful year to 31 March 2022 - funds raised totaled £22,547. This was achieved by the generous help from all out Volunteers who raised awareness and promoted the charity's values and goals all over the UK. The majority of the funds raised came from direct donations to the website, social media fundraisers and counter top collection boxes in shops. The forthcoming year looks to be very promising and the charity intends to maintain its current pace to get closer to the end objective. ## **Structure, governance and management** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Registered Charity number** 1173384 ## **Principal address** Brynford Holywell Flintshire CH8 8AD ## **Trustees** Mr J M Ward Mr M J Barrow Mr I A Henderson Mr S W Roberts Miss E J Ward (Resigned 21 October 2021) The trustees' report was approved by the Board of Trustees. ## **Mr J M Ward** Trustee Dated: 18 January 2023 - 1 - ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF NATIONAL MILITARY WORKING DOG MEMORIAL UK** I report to the trustees on my examination of the financial statements of National Military Working Dog Memorial UK (the Charity) for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements 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 financial statements to be reached. ## Azets Brynford House 21 Brynford Street Holywell Flintshire CH8 7RD United Kingdom Dated: 18 January 2023 - 2 - ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ |||**Unrestricted**|Unrestricted| |---|---|---|---| |||**funds**|funds| |||**2022**|2021| ||**Notes**|**£**|**£**| |**Income from:**|||| |Donations and legacies|**2**|22,547|16,304| |**Expenditure on:**|||| |Charitable activities|**3**|1,319|1,564| |**Net income for the year/**|||| |**Net movement in funds**||21,228|14,740| |Fund balances at 1 April 2021||66,312|51,572| |**Fund balances at 31 March 2022**||87,540|66,312| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 3 - ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **BALANCE SHEET** ## _**AS AT 31 MARCH 2022**_ |**2022**
**Notes**
**£**
**Current assets**
Debtors
**6**
12,000
Cash at bank and in hand
75,540
87,540
Net current assets
**Income funds**
Unrestricted funds
The financial statements were approved by the Trustees on 18 January 2023
Mr J M Ward
Mr S W Roberts
**Trustee**
**Trustee**|**£**
87,540
87,540
87,540|**2021**
**£**
-
66,312
66,312|**£**
66,312| |---|---|---|---| ||||66,312| ||||66,312| ||||| - 4 - ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **1 Accounting policies** ## **1.1 Accounting convention** 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 January 2015)', 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. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. ## **1.4 Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **1.5 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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings which aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1.6 Taxation** The charity is exempt from tax on its charitable activites. ## **2 Donations and legacies** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2022**|2021| ||**£**|£| |Donations and gifts|22,547|16,304| - 5 - ## **NATIONAL MILITARY WORKING DOG MEMORIAL UK** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 31 MARCH 2022**_ ## **3 Charitable activities** |Professional fees
Advertising and marketing
Website costs|**2022**
**£**
241
987
91
1,319
1,319|**2021**
**£**
250
1,241
73| |---|---|---| |||1,564| |||1,564| ## **4 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year. ## **5 Employees** The average monthly number of employees during the year was: ## **6** ||**2022**|**2021**| |---|---|---| ||**Number**|**Number**| |Total|-|-| |**Debtors**||| ||**2022**|**2021**| |**Amounts falling due within one year:**|**£**|**£**| |Prepayments and accrued income|12,000|-| - 6 -