Trustees, annual report for the peiiod CHARITY COMMISSION FOR ENGLAND AND WALES PeiSod slarl date . K IItJEJFJ Period end dale Charity name Chority No 01 any) Objectives and Activities SORP wefeience Summary ol the Pufposes ol the charily as sel out in ils goveining document Sumnary ol the main activities in relation lo those purposes lol the public benefit, in parliculaF. the aclivilies, p¢oiecls or services identified in Ihe ac(ounls 51èiemenl conliiming whether the Iruslees have had regard lo the guidanie Issued by the Charilv Commission on public benelil Paid 1.17 Para 1.17 and 1.19 Paia 1.18 ÉLI ryA Additional information (optional) You may choose lo include Iufiher slalemenls whefe relevant about.. SORP reference Paia 1.38 Policy on g(anl making Poli(y or) social investment including program relèled invesltnenl Para 1.38 Conliibulion made by volunleers Para 1.38 Other Chaiily Aicoun15 letTrplale5- TIu5tee5' amual iepNI fot Ihe p octob￿ 2016 2018 Achievements and Peiformance SORP relerence Para 1.20 Summary ol the main achievements ol the chaiily, Idenlilying the dillerence the (haiily's woik has made lo the (iicumslances 01 ils beneh'cièfies and any wider benefits lo society as a whole. Additional information (optional) You may choose lo Include luiihei slalemenls where felevanl about. ieference A(hievemenls ogèin51 objectives sel Performance ol fundraising activities against objectives sel Pora 1.41 Investment peflormance againsl objectives Para 1.41 other Chaiily Accounts iernplates-Tru51ee5' rep(Ki IL¥ Ihe pui(xJ October 2016 3018 Financial Review SORP reference Pafa 1.21 Review ol the (haiily'5 linaniial position al the end ol the pefiod Slalemenl explaining the policy foi holding ieserves slating why they are held Amount ol reserves held S¥FP Pala 1.22 Paia 1.22 Reason5 lor holding zero reserves Para 1.22 r5l4" Details ol fund materially in delicil Pora 1.24 Explanation ol any ullcerlainlies boul the charity continuing as a going coniern Para 1.23 JI Additional information (optional) You may (hoose lo Include luiihei slaleillenls where relevanl about.. SORP reference The Iharily's principal sources ol funds (including any fundraising) Para 147 Inve51menl policy 3nd objectives including any social inveslmenl policy adopted A description ol the principal risks lacing the charity Pora 1.46 Para 1.46 Other Chaiily Accounts tanplates- Tlustees. a￿n￿￿1 fepott loi the perN)d Ottobd 2016 4 018 structure, Governance and Management Description of charity's trusls: SORP relerence Para 1.25 Type ol governing docufflenl How is the charity ionslilvled? le.g unincoiporaled a55ocialion CIO) Trustee Selection methods iniluding details ol any conslilulional provisions e.g. election Io p051 or name ol any person or body enliiled lo appoint one or more Iruslees Para 1.25 Pala 1.25 Additional information (optional) You may (h005e lo Include luilher slalemenls whete relevant about.. SORP reference Para 1.51 Policies and procedures adopled lor the indu(lion and training ol Iruslees The charity s organisalional sliuclure and any wider nelwoik with which the charity works Relationship with any ielaled parties Para 1.51 Para 1.51 oiher Chaiily Accounls t￿PLite5- IFuslees' annval lep￿1 Ihe peEi(KJ October 2016 5018 Reference and Administrative details Charity name Other name the charity uses Registered charity numbei IIIS70&. Charity's priniipal address Names of the (harlty tfustees who manage the charity Oate5 acled il not lor Name ol peryon lor whole year body) enlilled to appolnl TrUS￿e name 10 11 12 13 14 15 16 17 18 19 20 Charity A(counis iemplaies- vrusiee5' annval IqK)It lor the ￿1(￿1 O(tober 2016 6018 Reference and Administiative details (cont) Corporate trustees - name5 of the directors at the date the repoit was approved Director name Name of trustees holding title to piopeity belonging to the charity Trustee name Dates acled if nol for whole year (haiily Aciounts lampFa￿- Trustee5' annual rewl l(x ￿ puiod October 2016 7018 Funds held as custodian trustees on behalf of other5 Descriplion ol the assets held in this capacity Name and obje(Is ol Ihe charily on whose behalf Ihe assets ale held and how this falls within the cuslodièn charity's objec15 Details ol aiiangemenls Iof Sale custody and segregation ol such 55e15 Iiotn the (harily's own assets Additional information (optional) Names and addresses of advisers (Opttonal informatlon) Type ol adviser Name Address Name of chlef executive or names of senior stafl membets (Optional information) Exemptions from disclosure Reason lor non-dis(losure ol key peisonnel delails Other optional information Charily Aicounls 1oDpkles- liuslee5' amual vewl loJ Ihe whjd Oclober 2016 8018 Declarations The Iiuslees decl3re that they have approved the Iruslees. ieport above. Signed on behalf of the charity's Ifljstees Signature(s) Full name(s) Position {eg Secretary, Chair, etc) Oate OL*( ti[?022. ch3rily AC(oun15 twnpLiles- Tru51ees' annval ieport for the o(iobei 2016 Registered number 1175706 Cameron Dog Foundation Report and Accounts 31 March 2022 **Cameron Dog Foundation Registered number: Directors' Report** **1175706** The directors present their report and accounts for the year ended 31 March 2022. ## **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 15 November 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 2022. 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 15 November 2022 2 ## **Cameron Dog Foundation Profit and Loss Account for the year ended 31 March 2022** |**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating (loss)/profit**
**(Loss)/profit before taxation**
Tax on (loss)/profit
**(Loss)/profit for the financial year**|**2022**
**£**
16,159
(9,991)
6,168
(7,287)
(1,119)
(1,119)
-
(1,119)|**2021**
**£**
25,404
(5,776)
19,628
(7,100)
12,528
12,528
-
12,528| |---|---|---| 3 |**Cameron Dog Foundation**
**Registered number:**
**Balance Sheet**
**as at 31 March 2022**
**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**|1175706
**2022**
**£**
27,927
12,988
(1,017)
11,971
39,898
39,898
39,898|**2021**
**£**
27,927
13,948
(858)
13,090
41,017
41,017
41,017| |---|---|---| 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 15 November 2022 4 **Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2022** ## **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 2022** ## _**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** |**Cost**
At 1 April 2021
At 31 March 2022|**Land and**
**buildings**
**£**
17,222
17,222|**Plant and**
**machinery**
**etc**
**£**
111
111|**Motor**
**vehicles**
**£**
10,594
10,594|**Total**
**£**
27,927
27,927| |---|---|---|---|---| **Depreciation** 6 ## **Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2022** |At 31 March 2022
-
**Net book value**
At 31 March 2022
17,222
At 31 March 2021
17,222
**3**
**Creditors: amounts falling due within one year**
Bank loans and overdrafts|-
111
111|-
10,594
10,594
**2022**
**£**
1,017|-
27,927
27,927
**2021**
**£**
858| |---|---|---|---| ## **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 2022** _This schedule does not form part of the statutory accounts_ |**Sales**
Cost of sales
**Gross profit**
Administrative expenses
**Operating (loss)/profit**
**(Loss)/profit before tax**|**2022**
**£**
16,159
(9,991)
6,168
(7,287)
(1,119)
(1,119)|**2021**
**£**
25,404
(5,776)
19,628
(7,100)
12,528
12,528| |---|---|---| 8 ## **Cameron Dog Foundation Detailed profit and loss account for the year ended 31 March 2022** _This schedule does not form part of the statutory accounts_ |**Sales**
Sales
**Cost of sales**
Purchases
Subcontractor costs
Direct labour
Other direct costs
**Administrative expenses**
Employee costs:
Wages and salaries
Travel and subsistence
Motor expenses
Premises costs:
Rates
General administrative expenses:
Stationery and printing
Bank charges
Repairs and maintenance
Legal and professional costs:
Accountancy fees
Other legal and professional|**2022**
**£**
16,159
7,290
1,542
263
896
9,991
4,516
326
782
5,624
207
207
3
355
593
951
321
184
505
7,287|**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| |---|---|---| 9