2023-03-31-accounts

Save Our Spaniels

Charity No 1173875

Accounts for Period 01/04/2022 to 31/03/2023

Save Our Spaniels

Legal & Administrative Information

Registered Charity No	1173875
Trustees	Laura Hurt
	Kerry Reid
	Lucy Johnston
	Claire Louise Kerry
	Doreen Reed
	Kimberley Jayne Phillips
	Annette Joy Whitworth
	Jennifer Summers
	Penny Jane Attwood
	Susan Jane Egan
Principle Address	15, High Street,
	Swinstead
	Grantham
	NG33 4PA
Advisors	NatWest Bank
	Spalding (A), Market Place
	Spalding, Lincs, PE11 1ST
Independent Examiner	Laura Knudsen
	20 Mill Drove
	Bourne
	Lincs
	PE10 9BX

SAVE OUR SPANIELS

TRUSTEES ANNUAL REPORT

For the Year ended 31[st] March 2023

The trustees present their annual report with the financial statements of the charity for the year ended 31[st] March 2023.

Structure, governance and management

Governance CIO

Constitution CIO - FOUNDATION Registered 20 Jul 2017

Trustees

The charity is governed by the trustees board currently made up of:

Laura Hurt Kerry Reid Lucy Johnston Claire Louise Kerry Doreen Reed Kimberley Jayne Phillips Annette Joy Whitworth Jennifer Summers Penny Jane Attwood Susan Jane Egan

Trustee selection methods including details of any constitutional provisions e.g election to post or name of any person or body entitled to appoint one or more trustees is set out in the governing document.

Objectives

To Promote Humane Behaviour Towards Animals, Particularly Spaniel Dogs, By Providing Appropriate Care, Protection, Treatment And Security For Animals Which Are In Need Of Care And Attention By Reason Of Sickness, Maltreatment, Poor Circumstances Or Ill Usage And To Educate The Public In Matters Pertaining To Animal Welfare, In Particular Regarding Spaniel Dogs, In General And The Prevention Of Cruelty And Suffering Among Animals.

Achievements and performance

As Save Our Spaniels approaches our 7[th] year as a registered charity the heavy stream of requests for help with abandoned, abused and rescues found in the perreras/pounds predominately in Spain continues. 2022/23 saw our best rescue year aiding, supporting and rehoming 247 spaniels and bretons. As ever, our priorities started with injured, sick and elderly dogs in the kill stations in Spain. All had to be vet checked, surgeries carried out and then preparation for travel to foster homes in the UK. The average cost of each dog is in the region of £760.

Fundraising objectives have been re-assessed as veterinary care, boarding and transport costs have risen. The vast majority of fundraisers are online via social media platforms with some excellent donations to generate interest.

The cost of living/covid dog purchases have put enormous stress on the UK spaniel rescues and we have tried to help with local council pounds to exit spaniels found as strays across the country, whenever we have funds available or a suitable foster home empty.

Still using established solid contacts for exiting from the kill stations across Spain, using 2 trusted internal transporters to take the vast majority of our dogs to one residencia for preparation. We have been acutely aware as we only have one admin member in Spain, that established and trusted procedures are paramount. The rescues are all microchipped, vaccinated, neutered (if over 6 months of age and medically able), bloods taken to check health as well as Mediterranean diseases, wormed, flead and issued with an EU Passport. The 3 or 4 UK transporters are DEFRA registered and all IPAFFS paperwork has been carried out in accordance with commercial regulations transporting dogs.

Working with other Charities

We have established a good working relationship with other dog rescues, in particular rescues in Spain who exit and prepare rescue spaniels to be transported to the UK, and in the UK we liaise with Spaniel Aid to sometimes share costs and assist each other.

Fundraising

Funds are raised by donation, either regularly monthly donations, or as a result of appeals for specific purposes/dogs. Gift Aid is claimed on donations where appropriate.

Donated Goods are auctioned on a regular basis, to raise much needed funds, and Calendars, SOS teddies and SOS merchandise were produced and sold during the year.

Publicity

Our main publicity is achieved by our Facebook Group, Website, Twitter, Instagram and by word of mouth.

Public Benefit

The Trustees are aware of the requirements of the Charities Act 2011 regarding the reporting of the public benefit of the charity. The Trustees recognise that, for the accounting year ending 31[st] March 2023, the trustess report is required to include such a report.

In setting the charity’s objectives and planning activities, the trustees and management have considered the Charity Commission’s general guidance on the public benefit and believe that the charity meets the public benefit requirement.

Administration and Accounting

Recording of transactions into our books and records is handled by Holly Stubbs, our bookkeeper, and Accounts are examined by Laura Knudsen ACCA, on a volunteer basis.

Financial Review

Income for the year ended March 2023 was £271,245 while expenditure was £274,795. Reserves carried forward were £61,580.

The Charity is in a good position with £61,580 in the bank along with monies to ensure we can meet our financial obligations.

Reserves Policy

The trustees consider that the reserves are more than adequate to continue the charity’s activities. We do not hold a specific amount in reserves as we have no issue with raising any required money in a short period due to our generous supporters. We continue to raise money through donations, auctions, merchandise and adoptions.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The applicable law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charitable Incorporated Organisation and of the incoming resources and application of resources, including the income and expenditure, of the Charitable Incorporated Organisation for that period. In preparing the financial statements, the trustees are required to:

• select suitable accoun�ng policies and then apply them consistently;

• observe the methods and principles in the Chari�es SORP;

• make judgements and es�mates that are reasonable and prudent;

• state whether applicable UK accoun�ng standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charitable Incorporated Organisation and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed.

They are also responsible for safeguarding the assets of the Charitable Incorporated Organisation and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees declare that they have approved the trustee’s report above.

SIGNATURE AND DECLARATION

I declare in my capacity of charity trustee that the trustees have approved the report above and have authorised me to sign it on their behalf.

Chairperson

Laura Hurt

18 Nov 2023

Independent Examiners Report to The Trustees of Save Our Spaniels For the Year Ended 31[st] March 2023

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2023 .

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants (ACCA)

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did 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.

Laura Knudsen ACCA

18[th] November 2023

Save Our Spaniels Statement of Financial Activities For the year ended 31[st] March 2023

		Unrestricted funds	Restricted income funds	Endowment funds	Total funds 31/03/2023	Prior year funds 31/03/2022
		£	£	£	£	£
Incoming resources	Notes
Donations and legacies	3a	131,801	-	-	131,801	124,795
Charitable activities	3b	46,890	-	-	46,890	50,174
Other tradingactivities	3c	92,555	-	-	92,555	73,369
Other	3d	-	-	-	-	-
Total		271,245	-	-	271,245	248,338
Resources expended
Raisingfunds	4a	2,423	-	-	2,423	4,563
Charitable activities	4b	266,605	-	-	266,605	216,493
Separate material item of expense	4c	5,766	-	-	5,766	5,316
Other	4d	-	-	-	-	-
Total		274,795	-	-	274,795	226,372
Net movement in funds		3,549 -	-	-	3,549 -	21,966
Total funds brought forward		65,130	-	-	65,130	43,163
Total funds carried forward		61,580	-	- 61,580 65,130

Details of Incoming Resources and Resources Expended are given in the notes to the financial statements. Movements in all reserves and all recognised gains and losses are shown above.

For the year ended 31[st] March 2023

Save Our Spaniels Balance Sheet

		31/03/2023	31/03/2022
	Notes	£	£
Fixed assets
Tangible Assets		-	-
Total fixed assets		-	-
Current assets
Stock		-	-
Sundry Debtors		-	-
Cash at Bank and in hand	5	61,580	65,130
Total current assets		61,580	65,130
Current Liabilities
Creditors		-	-
Net current assets/(liabilities)		61,580	65,130
liabilities		61,580	65,130
Funds of the Charity
Unrestricted funds	6	61,580	65,130
Revaluation reserve		-
Total funds		61,580	65,130

For the year in question, the Charitable incorporated Organisation was entitled to exemption from an audit under section 477 of the Companies Act 2006.

The trustees have not required the Charitable Incorporated Organisation to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts

SIGNATURE AND DECLARATION

I declare in my capacity of charity trustee that the trustees have approved the financial statements above and have authorised me to sign it on their behalf.

Chairperson

Laura Hurt

18 Nov 2023

Save Our Spaniels

Notes to the financial statements

For the year ended 31[st] March 2023

1.BASIS OF PREPARATION

1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless other wise stated in the relevant note(s) to these accounts. These accounts have been prepared in accordance with the Statement of Recommended Practice: 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) issued on 16 July 2014 and with the Charities Act 2011.

1.2 Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made to the accounting policies adopted.

1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors No material prior year errors have been identified in the reporting period (3.47 FRS102 SORP).

2. ACCOUNTING POLICIES

2.1 Income

Recognition of income

These are included in the Statement of Financial Activities {SOFA)when:

the charity becomes entitled to the resources;

it is more likely than not that the trustees will receive the resources; and

the monetary value can be measured with sufficient reliability

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Save Our Spaniels

Notes to the financial statements For the year ended 31[st] March 2023

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Giff Aid amount recovered on a donation is considered to be part of that giR and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.

Income from interest

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

2.2 Expenditure and liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Support costs have been allocated between governance costs and other support Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources

Deferred Income

No material item of deferred income has been included in the accounts.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

2.3 Assets

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Save Our Spaniels

Notes to the financial statements

For the year ended 31[st] March 2023

	Unrestricted funds	Restricted income funds	Endowment funds	Total funds 31/03/2023	Prior year funds 31/03/2022
3) Analysis of Income	£	£	£	£	£
a) Donations and legacies
Charities Trust	2,095	-	-	2,095	6,479
Donations	129,706	-	-	129,706	118,317
	131,801	-	-	131,801	124,795
b) Charitable activities
Amazon Smile,Paypal Fun	10,195	-	-	10,195	13,162
Auctions and Raffles	19,344	-	-	19,344	13,799
Commission	701	-	-	701	1,976
Diet Club	334	-	-	334	1,090
Gift Aid	11,247	-	-	11,247	11,511
Interest Received	66	-	-	66	1
Merchandise	4,114	-	-	4,114	8,635
SOS Picnic	888	-	-	888	-
	46,890	-	-	46,890	50,174
c) Other Trading Activities
Adoptions	92,555	-	-	92,555	73,369
	92,555	-	-	92,555	73,369
Total Income	271,245	-	-	271,245	248,338

Save Our Spaniels

Notes to the financial statements

For the year ended 31[st] March 2023

	Unrestricted funds	Restricted income funds	Endowment funds	Total funds 31/03/2023	Prior year funds 31/03/2022
4) Analysis of Expenditure	£	£	£	£	£
a) Raising Funds
Auction Purchases		-	-	-	244
Merchandise	2,423	-	-	2,423	4,319
	2,423	-	-	2,423	4,563
b) Charitable activities
Book Keeping	1,111	-	-	1,111	514
Insurance	1,300	-	-	1,300	1,225
Mobile Phone	138	-	-	138	138
Paypal charges	825	-	-	825	760
Postage Printing& Stationery	1,974	-	-	1,974	2,211
Software	85	-	-	85	85
Sundry	173	-	-	173	221
Web Space	161	-	-	161	162
	5,766	-	-	5,766	5,316
c) Separate material item of expense
Behavioural Consultancy		-	-	-	40
DogSupplies	11,188	-	-	11,188	11,264
Donations to Shelters		-	-	-	250
Kennel Fees	33,675	-	-	33,675	21,835
Transport	94,466	-	-	94,466	73,062
VeterinaryFees	127,276	-	-	127,276	110,042
	266,605	-	-	266,605	216,493
Total Resources Expended	274,795	-	-	274,795	226,372

		31/03/2023		31/03/2022
5) Cash at Bank and in Hand		£		£
Bank Current account		44,382		49,380
Bank Deposit Account		15,074		15,008
SOS Paypal		2,125		2,117
		61,580		66,505

6) Funds	Balance 31/03/2022	Income	Expenditure	Transfer	Balance 31/03/2023
	£	£	£	£	£
General Fund	65,130	271,245	(274,795)	0	61,580
Other	0	0	0	0	0
	65,130	271,245	(274,795)	0	61,580

7. Payments to Trustees and Related Party Transaction

There were no related party transactions during the year