CHARITY COMMISSION FOR ENGLAND AND WALES Trustees. Annual Report for the period From: Perlod start date: 11412022 To Perlod end dats: 311312023 Charlty name: Cameron Dog Foundatlon Charlty reglstratlon numbor. 1175706 Objectlves and Actlvlties Summary of the purposes of the charity as set out in its goveming document Para 1.17 To alteMat8 tha suffering of sl.eet dogs, neuter and spay to help control the population. We also prowde support and 8ducate members of the local community on thé care of their own dogs to prevent unwanted litters of puppies and dangerous health conditions that often can be life threatenin Dogs that are serfously sick or injured are. trealed in hospltal and relumed to the str88t if possible where staff continue to provide food and bnng In lo be treated by 8 qualified vet again rf required. Wher& it is not possible lo relum animals to the street CDF promdes food and shelter rf possible. We have also pursued planning pemiission to gain authorrty lo build a small velorinary clinic to promde free neuterl spay, vacoinations and treatment. CDF Iruslees have regard to lh8 guidance issued by the charity commission and 8dherè lo the charity purposes. Summary ofthe main actiwties in relation to those purposes for the public bènefit. in particular, the activities. projects or services identified in the accounts. Para 1.17 1.19 Slelement confimiing whether the trustees have had regard lo the guidance issued by the Charity Commission on public benefit 1.18 Addltlonal Inforniatlon (optlonal) You ma choose to include further statements wheré releyant at>out: SORP relw 1.38 Pollcy on grant making Pwa 1.3B Policy on social investrnent including program related investment Volunteers from the UK spent time al the CDF shelter to help wilh general care and feeding and advise(I staff on behavioural issueslconcems. Para 1.38 Conlribution made by volunteers Other Achlov•ments and Performance The Cameron Dog Foundation has strived to reduce the numbers of sick. suffering and orphanéd dogs in th& local area. We have a150 treated army sterilised some street dogs and returned thern lo the streel to live a happier, healthier Ilfe. Our staff member maintains regular contact by providing food for Ih&m on a regular basis and so can check on their health and arrange for treatment again wherever necessary. Where this is not possible becausé of youth, frailty or dlsability we endeavour lo provide shelter for those unfortunate lo not be able to live independenlly. We continue to build links with the local community by offering free neuter, vaccination, flealts'ck Irealmenls and health checks. As Irusl builds b8then us arKI the loeAI community they are incr•asingly guided by our adwce and are willing lo accept support wherever necEssa vthich benefits the both arties. Summary of the main 8chi6vemen15 of the charity, idenlifwng the difference the charity's work has made to the circumstances of its beneficiaries and any wider benéfits to sociéty as a whole. P¥1 120 Addltlonal informatlon {optlonal) You ma choose to include further 5tstemenls where relevant aboul: Achievements against objective$ Set 1.41 Perforrnan￿ offundraising activities against objectives set Para 1.41. Investment perfom)ance against objectiles P8ra 1.41 Other Financial Review Remew of the charity's financial postlion at the end of the eriod Statement explainin9 the policy for holding reserves stating why they are held P¥8 1.21 Charity reseTrps are suffioent to sustain the ongoing activtties of Ihe Cameron Dog Foundation. Reserves are still being held for the planned constru¢knon of a small animal clinic. Sri Lankan planning pemiissionllaws , have been challenging arKI protract8d. Progress is being made and we look . ft)Thvard to planning approval over the comin 14,994.61 NIA Parn 1.22 Amount of reserves held Reasons for holding zero reserves Deta￿$ of fund materially in deficit Explanation of any uncertainligs about the charily continuing as a golng ¢oncem Parn 1.22 Pw? 1.22 Par¥ 1.24 NIA Pwa 1.23 NIA Addltlonal Inlormatlon Ioptlonal You ma choose lo in¢lud8 further stslements vthere relevant abouL Social media ewareness. donations and gift aid. The charity's prinupal Source5 of funds (including any fundraislngl Parn 1.47 Investment policy and obj8Ctives induding any social investment policy adopled P¥• 1.46 The rlsing ￿st of inflation.. bullding materials. fuel, food, medicines, air travel, veterinary bills and hospitalisation costs. A description of Iho prinripal risks facing the charity Para 1.46 Other Structure, Governance and Management Description of charitys Irusls- Type of goveming document trust deeCost of sales
**Gross profit**
Administrative expenses
**Operating profit/(loss)**
**Profit/(loss) before taxation**
Tax on profit/(loss)
**Profit/(loss) for the financial year**|**2023**
**£**
12,318
(6,929)
5,389
(3,474)
1,915
1,915
-
1,915|**2022**
**£**
16,159
(9,991)
6,168
(7,287)
(1,119)
(1,119)
-
(1,119)| |---|---|---| 3 |**Cameron Dog Foundation**
**Registered number:**
**Balance Sheet**
**as at 31 March 2023**
**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
**2023**
**£**
27,927
15,053
(1,167)
13,886
41,813
41,813
41,813|**2022**
**£**
27,927
12,988
(1,017)
11,971
39,898
39,898
39,898| |---|---|---| 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 21 September 2023 4 **Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2023** ## **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 2023** ## _**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 2022|17,222|111|10,594|27,927| 6 ## **Cameron Dog Foundation Notes to the Accounts** ## **for the year ended 31 March 2023** |At 31 March 2023
17,222
**Depreciation**
At 31 March 2023
-
**Net book value**
At 31 March 2023
17,222
At 31 March 2022
17,222
**3**
**Creditors: amounts falling due within one year**
Bank loans and overdrafts
Other creditors|111
-
111
111|10,594
-
10,594
10,594
**2023**
**£**
1,017
150
1,167|27,927
-
27,927
27,927
**2022**
**£**
1,017
-
1,017| |---|---|---|---| ## **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 2023** _This schedule does not form part of the statutory accounts_ |**Sales**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit/(loss)**
**Profit/(loss) before tax**|**2023**
**£**
12,318
(6,929)
5,389
(3,474)
1,915
1,915|**2022**
**£**
16,159
(9,991)
6,168
(7,287)
(1,119)
(1,119)| |---|---|---| 8 ## **Cameron Dog Foundation Detailed profit and loss account for the year ended 31 March 2023** _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|**2023**
**£**
12,318
3,109
3,623
197
-
6,929
2,340
259
320
2,919
(7)
(7)
-
349
-
349
150
63
213
3,474|**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| |---|---|---| 9