CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From oi104120 Perfod start date To gi I c6121 Period and date Charity name: Cameron dog foundation Charity registration number. 1175706 Objectives and Activltles Summary of the purposes of the charity as set out ifi ts goveming documènt Pw4 1.17 the Cameron dog foundatlon works to allevlate the sufferlng of the street dog populatlon in the western province of Srl Lanka. We work to educate local people and to teach bottèr understanding of animal welfarn, car•, and responsibillty. We also promote and facilitate a free stsrilisation programme, for both Street dogs and locally owngd dogs, whllst providlng wlthSn our shèltsr • safe and p9m￿nent home for those who are unable to survlve on tho 8tr•et duo to long temi Injury. old age or hronlc Illness. we offer a free vacclnatlon programme for all dogs which covers rabies, parvo and distempor. Abies is a preval•nt disease in Srl Lanka and thernforn not only dou it pose a signfficant risk to the human population, it leads to mi$trus( and often cruel and unnecessary trealment of slck animals. as often local people will make the assumption that any dog who shows signs of sickness must have rabios, and the animal may well be stoned. hanged or macheted due to fear and lack of understsnding. We work to vaccinate all local dogs with tho aim of having a healthy stsrilised local population, which can live in a sustainable manner. with the support of Cameron dog foundation and the local le. The trustees are aware of and have regard to the guidance issued by the Charity Commission on public benefft and have taken this into account when making a declsion where the guidance is relevant Summary ofthe main adivities in relation to those purposes for the public benefft. in particular. the activities, projects or 8eTvices identrfied in the a¢￿unts. Parn 1.17 •ThJ 1.19 Statement confinning whether the trustees have had regard to the guidan issued by the Charity Commission on public benefit P¥a 1.18 Additional in You ma thI￿Se to include further statements where relevant at*)ut not applicable PaR 1.36 Policy on grant making Not applicable Para 1.38 Policy on social investment including program related investment have now developed a volunteer programme and have the support of several experts In theSr field. 1.38 Contrilyjtion made by volunteers Other Achiovomonts and Perforniance the last 12 months have boen particularly dlfficult due to the pandemic, we havg not been able to vlsit our sh•lter from January 2020 until April 2021 ￿ hav• rnlied heavlly on our local trustse Sarah Merron, who has been able to coordlnate food dellvories •nd medical assistance throughout 8trlct lockdowns, and closures of suppllera and local veterinary Gllnic& During thls perfod We have curtailed our ambltlons regarding the new clinic we hope to open and have concentratsd on the continued safety and well￿1n9 of tho dogs within our shelter. and th080 we have taken ongoing responsibility for on the streets. There have been timos when staff have been unable to get to the shelter due to strict lockdowns. and we have been supported by the lo￿1 police who have provided them with passes to enable them to get to and from the shèltsr and bring in much needed suppli08. Overall we feel we have made gr& achievements simply by survlvlng through this unprecedented period and keeping all our animals safe and well. The work we have completed over the last two years to strengthen our flood Summary of the main achievements of the charity, identrfying the difference U charity's work has made to the circumstances of its benefiaaries and any wder beneffts to society as a whole. P•rn 120 and despite a particularly severn and prolonged rainy season wo have managed to stay relatively dry and worry freo. Durfng a recent visit to our shelter In November I have managed to secure plannlng pemiission for the new ¢linbC and work has started on bullding a wall around the perimetsr of the land. We are currently waiting for quotes from builders that I mat wlth during my visft and hope to agree a contract with the best proposal after consultation with the other trustees boforn the New Year. Wo aim to start work on the building in early January making tha most of the dry season Addltlonal Infomiatlon loptlon•l} You ma choose to include further *atements where relevant about.. despite a partlcularly challenging period. we have managed to enlist tha Support of an Engllsh volunteerwho 1$ worklng wlth us for the next 12 month$, she is a mastsrs student studying conservatlon and environmental Issu08 and is f￿Umd on surveying and understandlng the local Street dog population, educatlng the local peoplo with rngard to animal husbandry, and pr¢Jmotlng our sterfllsatlon and vacclnatlon programrnes. W• have 4 anlmal ￿haVIoUr experts who are plannlng to come out to Srl Lanka and work wlth our aggreMlv• and fearful dogs from April 2022 onwards they are •lso keen to support us with fund- rdislng Ideas. We have two further volunteers who are joinlng us for throe months from January 2022 one of whom will support with animal care and recovery. the other a skilled builder who wlll help with ongoing maintsnanco Issues and re ir. Achievemenls against objectives set Pora 1.41 Perfo￿anCe of fundraising activities against obJectNes set Pwa 1.41 The ulilisation of our Gift Ald monies and charitable donations In the building of our animal clinic will allow us to meat many of our charities objectives by incrnasing the support and practical help wè can give to the stroet dogs and Investment perfonnan against obJ"eGtives Parn 1.41 Financial Review Review of the charity's financial poS￿.0n at the end of the period Pard 1.21 Cameron dog foundation remalns a small charlty that relies totally on donations and small fundraising events. Although we have no concem for the contlnuation of our work we arn unable at this time to hold any slgnificant reserves we do not currnntly hold any reserves other than, tho sum of 12,000 pounds which was refundad to us through the Gift Aid programme and has been set aside for the bulldlng of our nèw lanned cllnlc as above a8 al>ove statement eX￿ainIng the policy for holding reserves stating why they are held Para 1.22 Amount of reserves held Reasons for holding zero reser¥es Details of fund materially in deficit Explanation of any uncertainties aboui the charity continuing as a gcmng concem Parn 1.22 P•rn 1.22 1.24 no deficit Pw• 1.rJ no COn￿m$ Addltional Infomiatlon loptlonal You ma choose to in¢lude further statements where relevant about: Cameron dog foundation ¢ontlnues to roly on tho donatlons and contrlbutions of our supporters we contlnue to hold •mall fundraising events whenevor PO8slble and hope to Increase our 80clal media regence in thè comin ear The charity's principal sources of funds (induding any fundraising) P*rn 1.47 Cameron dog foundatlon Intends to Invest in the bulldlng and ongolng operntion of a small animal cllnlc, that will provide vital emergency treatment sterilisation and vaccination of the local dog populatlon Investment policy arKI objectives induding any social investment policy adopted Pw• 1.46 The prfnclpal risks faclng the charity arn from flooding• there is a heightened rlsk due to cllmate change and prolonged and severe rainy seasons. We have been able to mitigate thls problem by building flood defence walls and additional draina A descrtption of the principal risks facing the charity Pwa 1.46 Other Structure. Governance and Management DescrÉption of chanty's trusts: Type of goveming document Parn125 constitution How is the tharity constituted? .? unip.corpoi atea ,8af.12tinn CIQ) Twstee seleLtion methods including details of any nstitulional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees trust 1.25 appointed by the foundersldirnctors Addltlonal Informallon (optFonal) You ma choose to indude further statemènts where relevant about. Policies and procedures adopted for the induction and training of trustees Pw• 1.51 Cam•ron dog foundatlon works closely wlth b88t care Animal H08pltal to whom we sènd all anlmals that requlre hospltallsation or tr•alment beyond our exportlse. we have recently fomied Ilnks with th• Dog Star foundatlon. anothor charlty worklng In Colombo. thèy havo given us advice and knowledge that have been both useful and effecllve, and we hope In the futiire to further consolidats thes• Ilnks. we havo also now develo a volunteer rammo. We now have experts from the UK working wlth us supporting in animal behaviour, population surveys, and thè education of the local people The charity's organisaknonal structure and any wider ne￿ork with which the charty works P•# 1.51 Relationship wilh any related parties Pam 1.51 Other Reference and Administrative detsils Cha name Other name the tha uses istered cha number Charity's principal address Cameron d foundation 11757( The kennels. Back lane Stalmine Poufton k Fylde FY6 OLN Names of th• charlty I￿￿teaS vtho manage the charity 01ft¢8111*ryl Namè of Ferwn {or boty) entltt•d Wendy Magee Susan Sinclair Sarah Merron Richard Champion chair director 10 12 13 14 15 16 17 18 19 20 Co rate trustees - names of the directors at the date the re Director n•m• Wend Ma Susan SinGlair Sarah Merron Richard cham rtwasa lon Name of trustees hokjing tiue to Ixoperty ￿lOr¥JIng to the charity Trtwtse nam• nota licable Funds held as custodian trustees on behalf of others Description of the assets nonapplicable held in this capaaty Name and objeds of the charity on whose behalf the assets are held and how this falls within the custodian charity's obj.ects nonapplicatAe Details of arrangements for safe cust1￿Y and segregation of such assets from the charity's own assets nonapplicable Addltlonal Inforniatlon (optlonal) Namos and addre8808 of advl••rn (Opiional Informatlon) Typ• of Name Addr•s8 advl8er Nam• of chl•f •xoculfve or nam8$ of Mnlor 8laff membors Iopuonal Inforniatlon) Exemptions from disclosure Reason for non-disdosure of ke not appllcable rsonnel details Other o tional infonnation Declarations Signed on behalf of the charlty's trustees Signaturels) Full namè($) Poslllon (eg Secretsry. Chair, etc) Wendy Magee chair inclair director Registered number 1175706 Cameron Dog Foundation Report and Accounts 31 March 2021 **Cameron Dog Foundation Registered number: 1175706 Directors' Report** The directors present their report and accounts for the year ended 31 March 2021. ## **Principal activities** The company's principal activity during the year continued to be to provide care and shelter to street dogs in Sri Lanka. ## **Trustees** The following persons served as directors during the year: Wendy Magee Susan Sinclair Sarah Merron Richard Champion ## **Small company provisions** This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. This report was approved by the board on 24 January 2022 and signed on its behalf. Susan Sinclair Director 1 ## **Cameron Dog Foundation Accountants' Report** ## **Accountants' report to the directors of Cameron Dog Foundation** You consider that the company is exempt from an audit for the year ended 31 March 2021. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Mrs A Matchett Preston City Accountants 131-133 Roebuck Street Ashton on Ribble Preston Lancashire PR2 2JN 24 January 2022 2 ## **Cameron Dog Foundation Profit and Loss Account for the year ended 31 March 2021** |**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
**Profit before taxation**
Tax on profit
**Profit for the financial year**|**2021**
**£**
25,404
(5,776)
19,628
(7,100)
12,528
12,528
-
12,528|**2020**
**£**
33,516
(17,086)
16,430
(13,463)
2,967
2,967
-
2,967| |---|---|---| 3 ## **Cameron Dog Foundation Registered number:** 1175706 **Balance Sheet as at 31 March 2021** |**Notes**
**Fixed assets**
Tangible assets
2
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
3
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholders' funds**|**2021**
**£**
27,927
14,200
(1,110)
13,090
41,017
41,017
41,017|562
-|**2020**
**£**
27,927
562
28,489
28,489
28,489| |---|---|---|---| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. Susan Sinclair Director Approved by the board on 24 January 2022 4 **Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2021** ## **1 Accounting policies** ## _**Basis of preparation**_ The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). ## _**Turnover**_ Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue received as donations and fundraising. ## _**Intangible fixed assets**_ Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. ## _**Tangible fixed assets**_ Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |Freehold buildings|over 50 years| |---|---| |Leasehold land and buildings|over the lease term| |Plant and machinery|over 5 years| |Fixtures, fittings, tools and equipment|over 5 years| ## _**Investments**_ Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. ## _**Stocks**_ Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. ## _**Debtors**_ Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. ## _**Creditors**_ Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. 5 ## **Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2021** ## _**Taxation**_ A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. ## _**Provisions**_ Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. ## _**Foreign currency translation**_ Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. ## _**Leased assets**_ A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term. ## _**Pensions**_ Contributions to defined contribution plans are expensed in the period to which they relate. ## **2 Tangible fixed assets** |**Tangible fixed assets**||||| |---|---|---|---|---| |||**Plant and**||| ||**Land and**|**machinery**|**Motor**|| ||**buildings**|**etc**|**vehicles**|**Total**| ||**£**|**£**|**£**|**£**| |**Cost**||||| |At 1 April 2020|17,222|111|10,594|27,927| 6 ## **Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2021** |At 31 March 2021
17,222
**Depreciation**
At 31 March 2021
-
**Net book value**
At 31 March 2021
17,222
At 31 March 2020
17,222
**3**
**Creditors: amounts falling due within one year**
Bank loans and overdrafts|111
-
111
111|10,594
-
10,594
10,594
**2021**
**£**
1,110|27,927
-
27,927
27,927
**2020**
**£**
-| |---|---|---|---| **4 Other information** Cameron Dog Foundation is a UK Registered Chairty: 7 ## **Cameron Dog Foundation Detailed profit and loss account for the year ended 31 March 2021** _This schedule does not form part of the statutory accounts_ |**Sales**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
**Profit before tax**|**2021**
**£**
25,404
(5,776)
19,628
(7,100)
12,528
12,528|**2020**
**£**
33,516
(17,086)
16,430
(13,463)
2,967
2,967| |---|---|---| 8 ## **Cameron Dog Foundation Detailed profit and loss account for the year ended 31 March 2021** _This schedule does not form part of the statutory accounts_ |**Sales**
Sales
**Cost of sales**
Purchases
Subcontractor costs
Other direct costs
**Administrative expenses**
Employee costs:
Wages and salaries
Motor expenses
Premises costs:
Rates
General administrative expenses:
Bank charges
Repairs and maintenance
Legal and professional costs:
Accountancy fees
Other legal and professional|**2021**
**£**
25,404
2,318
2,876
582
5,776
4,073
648
4,721
1,011
1,011
407
530
937
200
231
431
7,100|**2020**
**£**
33,516
4,130
10,077
2,879
17,086
6,431
2,309
8,740
627
627
-
3,798
3,798
-
298
298
13,463| |---|---|---| 9 CHARITY COMMISSION FOR ENGL4ND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to th8 trusteesl members of Cameron Dog Foundation On accounts for the year ended 3110312021 Charity no {If any) 1175706 Set out on pages Separate Accounts I report to the trustees on my examination of the accounts of the above charity (Ihe Trust.) for the year ended 3110312021 Responslblltieg and basis of report As the charivs trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Acr). I report in respect of my examination of the Trust's accounts carried out under section 145 ofthe 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent l am qualified to undertake the examination by being a qualrfied member of examiner's statoment Association of Accounting Technicians. I have completed my examination. l ¢onfinn that no materlal matters have come to my attention in connection with the examination which gives me ¢ause to believe that in, any material resped- the accounting records vRre not kept in accordan¢8 With section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounls did not Comply with the applicable requirements conceming the fomi 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 fairf view which is not a matter considered as part of an independent examination. I have no Con￿￿$ 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. Date: 25101 121 Name: Relevant professional qualification{sl or body (if any): IER Oct 2018 Address: Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brièf details of any items that the examiner wlsh88 to disclose. IER Oct 2018