2024-03-31-accounts

Trustees’ Annual Report for the period

From 1/4/23 Period start date To 31/3/24 Period end date

Charity name: Cameron Dog Foundation

Charity registration number: 1175706

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To alleviate the suffering of street dogs, neuter and spay to help control the population. We also provide support and educate members of the local community on the care of their own dogs to prevent unwanted litters of puppies and dangerous health conditions that may be life threatening.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Dogs that are seriously sick or injured are treated in hospital and returned to the street if possible where staff continue to provide food and bring in to be treated by a qualified vet again if required. When it is not possible to provide food and bring back in to be treated by a qualified vet again if required. Where it is not possible to return animals to the street CDF endeavours to provide food and shelter if possible.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	CDF trustees have regard to the guidance issued by the charity commission and adhere to the charities purposes.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment

Contribution made by volunteers	Para 1.38	Volunteers from the UK have come out to Sri Lanka to help the directors oversee and give practical and emotional support in situ at the kennels. Another volunteer helped redesign the CDF website with up to date information.
Other

Achievements and Performance

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SORP reference
The Cameron Dog Foundation continues to
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Achievements and Performance	Achievements and Performance	Achievements and Performance
SORP reference
		The Cameron Dog Foundation continues to
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	strive to attempt to reduce the numbers of sick, suffering and orphaned dogs in the local area. We continue to treat local street dogs and return to the street whenever possible. Our staff member maintains regular contact where possible providing them with food and checks on their health arranging for further treatment where this may be necessary. Where this may be not possible because of frailty/disabilities etc. we will endeavour to find rehoming possibilities in the community or at our shelter. We continue to build and maintain links with members of the local community by offering free neutering, vaccinations, health checks and flea/tick treatments. Building trust is essential as members of the community are more likely to accept and trust in our advice which in turn benefits the animal, the owner and us as a charity.

Additional information (optional) You may choose to include further statements where relevant about:

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41

Other

Financial Review

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Review of the charity’s Para 1.21 The charities reserves continue to be
financial position at the end sufficient to sustain the ongoing activities of
of the period The Cameron Dog Foundation.
Statement explaining the Para 1.22 Reserves are held to safeguard the charity
policy for holding reserves in the event of emergencies, flooding, staff
stating why they are held sickness, environmental events, loss of
funding.
Amount of reserves held Para 1.22 £10,651.27
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 N/A
deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a going
concern
Additional information (optional)
You may choose to include further statements where relevant about:
Social media awareness, donations and gift
aid funding.
The charity’s principal
sources of funds (including Para 1.47
any fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
The rising cost of inflation; food, wages,
maintenance costs, kennel repairs,
A description of the principal Para 1.46 medications, veterinary bills for
risks facing the charity hospitalisation. Environmental damage to
the property by flooding during monsoon
periods.
Other
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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Incorporated Organisation
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	Para 1.25	By appointment

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

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Charity name Cameron Dog Foundation
Other name the charity uses
Registered charity number 1175706
Charity’s principal address The Kennels
Back Lane
Stalmine
Poulton-Le-Fylde
Lancashire
FY6 0LN
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Susan Sinclair Director
2 Sarah Merron
3 Richard Champion
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– Corporate trustees names of the directors at the date the report was approved

Director name Susan Sinclair Jocelyn Herath

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	N/A
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	N/A
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	N/A

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Susan Kathryn Sinclair
	Director
	21.8.24
	21.8.24

Registered number 1175706

Cameron Dog Foundation

Report and Accounts

31 March 2024

Cameron Dog Foundation Registered number: 1175706 Directors' Report

The directors present their report and accounts for the year ended 31 March 2024.

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:

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 19 December 2024 and signed on its behalf.

Susan Sinclair Director

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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 2024. 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

163 New Lane Pace Banks Southport Lancashire PR9 8HB

19 December 2024

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Cameron Dog Foundation Profit and Loss Account for the year ended 31 March 2024

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	2024 £ 12,057 (6,351) 5,706 (9,091) (3,385) (3,385) - (3,385)	2023 £ 12,318 (6,929) 5,389 (3,474) 1,915 1,915 - 1,915

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Cameron Dog Foundation Registered number: Balance Sheet as at 31 March 2024 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 2024 £ 27,927 10,651 (150) 10,501 38,428 38,428 38,428	2023 £ 27,927 15,053 (1,167) 13,886 41,813 41,813 41,813

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 19 December 2024

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Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2024

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.

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Cameron Dog Foundation Notes to the Accounts for the year ended 31 March 2024

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 2023	17,222	111	10,594	27,927

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Cameron Dog Foundation Notes to the Accounts

for the year ended 31 March 2024

At 31 March 2024 17,222 Depreciation At 31 March 2024 - Net book value At 31 March 2024 17,222 At 31 March 2023 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 2024 £ - 150 150	27,927 - 27,927 27,927 2023 £ 1,017 150 1,167

4 Other information

Cameron Dog Foundation is a UK Registered Chairty:

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Cameron Dog Foundation

Detailed profit and loss account for the year ended 31 March 2024

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	2024 £ 12,057 (6,351) 5,706 (9,091) (3,385) (3,385)	2023 £ 12,318 (6,929) 5,389 (3,474) 1,915 1,915

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Cameron Dog Foundation Detailed profit and loss account for the year ended 31 March 2024

This schedule does not form part of the statutory accounts

Sales Sales Cost of sales Purchases Subcontractor costs Direct labour Administrative expenses Employee costs: Wages and salaries Travel and subsistence Motor expenses Premises costs: Rates Service charges Light and heat General administrative expenses: Telephone and fax Bank charges Insurance Equipment expensed Equipment hire Repairs and maintenance Legal and professional costs: Accountancy fees Advertising and PR Other legal and professional	2024 £ 12,057 4,523 1,625 203 6,351 1,595 3,560 1,107 6,262 180 41 147 368 13 214 127 582 10 1,036 1,982 150 287 42 479 9,091	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

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