## **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**
**----- Start of picture text -----**
SORP reference
The Cameron Dog Foundation continues to
**----- End of picture text -----**
|**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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
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
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
– 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
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 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
2
## **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|
|---|---|---|
3
|**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
4
**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.
5
## **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|
6
## **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:
7
## **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|
|---|---|---|
8
## **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|
|---|---|---|
9