OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-19-accounts

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Trustees’ Annual Report for the period

From 20/12/2020 Period start date To 19/12/2021 Period end date

Charity name: Bedlington Terrier Rescue Foundation

Charity registration number: 1176408

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 For the benefit of the public to relieve the
suffering and alleviate distress of Bedlington
Terriers and Bedlington crosses in need of
care by providing behavioural support and
advice to families who are experiencing
issues with their dogs and re-homing
Bedlington Terriers and Bedlington crosses
who have been given up, left homeless or
whose owners cannot keep them for
whatever reason.
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		 •
We provide medical, behavioural and
training support for the dogs, gifting
families, new adopters and foster homes
in our care.
•
We have 13 regional area coordinators
who maintain a list of potential new
homes within their area and liaise
between these and the BTRF
management team.
•
We have built and continue to build
professional relationships with qualified
behaviourists and trainers around the
country who we appoint to work with our
dogs on a case by case basis.
•
We operate a Foster Carers Training
Scheme to recruit new foster homes to
enable us to respond quickly to
emergency, urgent and sensitive
rehoming cases.
•
We strive to minimise stress to the dogs
in our care at each stage of the rehoming
procedure and provide extensive post
adoption / foster care back up and

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

support in all cases.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 It is confirmed that trustees have had regard
to the guidance issued by the Charity
Commission on public benefit

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

SORP reference
Policy on grant making Para 1.38 We were successful in applying for a grant
from the Kennel Club's Charitable Trust -
and received £4000 which was allocated to
medical bills for our long term foster dogs
Policy on social investment
including program related
investment		 Para 1.38 None
Contribution made by
volunteers		 Para 1.38 All workers for BTRF in any capacity are
volunteers. We also accept cash donations
as part of our funding programme.
Other None

Achievements and Performance

SORP reference
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 •
2020 / 2021 was a difficult year for us
due to Covid. There were many
restrictions placed on us with regards to
taking in and rehoming dogs. We
devised and implemented a strict Covid
Protocol which enabled us to work
safely for both surrendering and new
homes. For some time during
lockdowns we were unable to re-home
at all and in these situations we
supported our surrendering homes via
Zoom where possible, enlisting the
services of our appointed behaviourists
around the country.
•
Our Foster Carers' Training Scheme
continued to operate and although we
were unable to hold these face to face

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

we ran sessions online via Zoom.
• We have 13 members of the
Coordinator’s Team covering England,
Scotland and Wales
• We have 2 fully qualified trainers and
behaviourists on the Training and
Behaviour Team – both volunteers and
both who are able to liaise with our
appointed behaviourists around the
country working with our rescue dogs
and their new adopting families on the
ground.
• We have 2 volunteer Consultant Vets
who, although they do not diagnose, will
offer guidance and advice where this is
required for our medical cases
• We have a volunteer Vet Liaison Officer
who, where necessary, liaises between
adopting families or foster homes on
cases which require ongoing veterinary
care. She also checks out potential vet
practices for us to ensure that they
follow a Fear Free handling protocol.
• Our Rehoming Procedure offers
behavioural and medical back up and
support, not only to our adopting and
foster homes but also to our gifting
homes.
• Every dog that is surrendered to us has
an intake assessment carried out by a
fully qualified behaviourist. This enables
us to match the right home to the right
dog and vice versa.
• Every adopting family have a ‘Settling
In’ session usually the day the dog
arrives or the day after adoption, carried
out by an appointed qualified
behaviourist. This helps to reduce any
issues in the early days and sets
everyone off on the right track from the
very beginning, meaning that the
bounce out rate for the dogs in our care
is practically zero.
• Due to Covid, we were unable to hold
our usual Team Day face to face but we
did hold team meetings in Zoom to
check with the volunteers and to
discuss ideas.

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

We have various other ongoing fundraising initiatives – a Regular Giving Scheme, Legacy Scheme, Collection Boxes, an annual BTRF calendar, online auctions, photo competitions, merchandise sales etc.

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

Achievements against Para 1.41 objectives set

2021 Statistics:

During 2021:

Achievements against
objectives set		 Para 1.41 2021 Statistics:
During 2021:
•
10 Bedlingtons and their crosses
were surrendered to us
•
5 Bedlingtons and their crosses were
successfully rehomed
•
5 remained in foster care due to
ongoing complex medical and / or
behavioural issues.
•
All 10 dogs and their adoptive or
foster homes were appointed
behaviourists to work with them to
address the medical and / or
behaviour issues the dogs came with
or to help them settle in - BTRF fully
covers the cost of this
•
3 dogs are currently in long term /
forever foster care requiring ongoing
medical / behavioural support
•
We received and processed in access
of 600 Home Enquiry Forms
(applications from potential new homes)
- this remains high following last year's
increase which seemed to coincide with
Covid and people wanting to rehome
dogs since they were working from
home and felt they had time for a dog.
Performance of fundraising
activities against objectives		 Para 1.41

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

set
Investment performance
against objectives		 Para 1.41
Other

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 At the end of the period the Total Current
Assets is £9,538. The total of sums falling
due within one year is £1,113, which means
that the net assets for the year stand at
£8,425.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Not applicable
Amount of reserves held Para 1.22 £8,425
Reasons for holding zero
reserves		 Para 1.22 Not applicable
Details of fund materially in
deficit		 Para 1.24 Not applicable
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 There are no ongoing concerns or
uncertainties other than the impact of the
COVID pandemic.

Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 A full set of accounts have been submitted
with this report.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46 The biggest principal financial risk identified
by the trustees is the potential for the
rehoming requests to exceed the funds
available for the charity to provide the
necessary support to adoptive and foster
homes and the increase in dogs who require
ongoing medical and / or behavioural
assistance. The trustees are reviewing the
Charity’s policies on financial support
provided to adoptive and foster homes on
veterinary expenses and are continuing to
explore new potential ongoing fundraising
opportunities.
Other

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

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 CIO - Foundation
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 Appointed by existing trustees

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 organises annual team days
which are open to all trustees and co-
ordinators - during 2021 with some Covid
restrictions still in place, this was again held
online via Zoom. Team days are used as an
opportunity to deliver updates on the
Charity’s activities, to provide annual
refresher data protection training and to
provide soft skills and other training.
Training needs are assessed on a continual
basis and any skills gaps are addressed
immediately.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 The Charity structure comprises of:
-
a board of trustees who are subject
matter experts;
-
area co-ordinators who liaise with
potential adopters; and
-
foster families who foster dogs who
are waiting for adoption.
-
2 consultant vets who are available
to discuss cases (but not to
diagnose)
-
a Vet Liaison Officer who advises on
Fear Free vet practices available to
our adoptive homes and foster
homes. She also liaises with the
BTRF behaviour team and vets
looking after BTRF foster dogs.
The Charity has several channels which it
uses to communicate with the various
groups. These include email, website,
Charity Facebook page, Facebook
messenger, WhatsApp. However, most of
the communication with foster families, co-
ordinators and trustees takes place through
the Charity’s closed Facebook groups. This

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

provides the trustees with quick and immediate access to each other and to coordinators and foster families. The closed groups are used to share specific and confidential information with each of the participants including any relevant developments in dog training or dog behaviour fields. Relationship with any related Para 1.51 parties Other

Reference and Administrative details

Charity name Bedlington Terrier Rescue Foundation
Other name the charity uses BTRF
Registered charity number 1176408
Charity’s principal address Glyn Coch
Alltwalis
Carmarthen SA32 7EA

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Frances Fuller Director
Kaye Scott
Natalia Shvarts
Trish Mahon

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Bedlington
Terrier Health
Group		 Dr Hefin Jones OBE 20 Woodland Way
Heolgerrig
Merthyr Tydfil
Mid Glamorgan
CF48 1SQ
BTRF Patron Dr Hefin Jones OBE As above

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

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

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

Natalia Shvarts		 Kaye Scott

Trustee		 Trustee

27 October 2022		 27 October 2022

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

1176408

Bedlington Terrier Rescue Foundation

Charity Name

Charity No Company No

Section B Balance sheet

Guidance Note
Fixed assets
Intangible assets (Note 15)
B01
Tangible assets (Note 14)
B02
Heritage assets (Note 16)
B03
Investments (Note 17)
B04
Total fixed assets
B05
Current assets
Stocks (Note 18)
B06
Debtors (Note 19)
B07
Investments (Note 17.4)
B08
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
Creditors: amounts falling due within
one year (Note 20)
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
Creditors: amounts falling due after
one year (Note 20)
B14
Provisions for liabilities
B15
Total net assets or liabilities
B16
Funds of the Charity
Endowment funds (Note 27)
B17
Restricted income funds (Note 27)
B18
Unrestricted funds
B19
Revaluation reserve
B20
Fair value reserve
B21
Total funds
B22		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
- - - -
-
- - - -
-
- - - -
-
- - - -
-
- - - -
-
267
- - 267
531
1,303 - - 1,303
624
- - - -
-
7,967 - - 7,967
17,054
9,538
- - 9,538
18,209
1,113 - - 1,113
1,490
8,425
- - 8,425
16,718
8,425
--8,425
16,718
- - - -
-
- - - -
-
8,425 - - 8,425
16,718
-
-
-
-
-
-
8,425
- 8,425
16,718
-
8,425 - - 8,425
16,718

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

CC17a (Excel)

27/10/2022

1

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors		 Date of
approval
dd/mm/yyyy
Date
dd/mm/yyyy
Print name
Signature
Print Name
27 October 2022
Natalia Shvarts
Kaye Scott
27 October 2022

CC17a (Excel)

27/10/2022

2

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

----- Start of picture text -----
Bedlington Terrier Rescue Foundation Charity No 1176408
Company No
Annual accounts for the period
Period end
Period start date To
01/01/2021 date 31/12/2021
----- End of picture text -----

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note
S01
S02
S03
S04
S05
S06
S07
Expenditure (Notes 6)
Expenditure on:
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
Extraordinary items
S18
S19
S20
Other gains/(losses)
S21
S22
Net movement in funds
Other recognised gains/(losses):
Net income/(expenditure) before tax for
the reporting period
Total
Recommended categories by activity
Total
Net income/(expenditure) after tax
before investment gains/(losses)
Net income/(expenditure)
Transfers between funds
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Donations and legacies
Charitable activities
Raising funds
Separate material item of income
Other
Other
Income (Note 3)
Income and endowments from:
Investments
Other trading activities		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03
26,055
4,000
-
703
-
-
18,166
-
-
1
-
-
-
-
-
-
-
-
Total funds
Prior year
funds
£
£
F04
F05
30,055
16,201
703
4,858
18,166
15,701
1
3
-
-
-
-
44,924
4,000
-		 48,924
36,764
2,741
-
-
49,163
4,000
-
1,314
-
-		 2,741
2,918
53,163
30,044
-
1,314
754
53,218
4,000
-		 57,218
33,717
8,294
-
-
-		 8,294
-
3,047
-
-
-		 -
-
8,294
-
-
-		 8,294
-
3,047
-
-
-		 -
-
8,294
-
-
-		 8,294
-
3,047
-
-
-
-
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
8,294
-
-
-		 8,294
-
3,047

CC17a (Excel)

27/10/2022

3

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Reconciliation of
funds:
S23
S24
Total funds brought forward
Total funds carried forward		 16,718
-
-
16,718
13,671
8,425
-
-
8,425
16,718

CC17a (Excel)

27/10/2022

4

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Not applicable

Not applicable

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes*

CC17a (Excel)

27/10/2022

5

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

-Tick as appropriate

No*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes  * -Tick as appropriate No

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

Yes  * -Tick as appropriate No

CC17a (Excel)

27/10/2022

6

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)
Recognition of income
2.2 INCOME
Donated goods
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Contractual income and
performance related
grants
Gifts in kind for use by the charity are included in the SoFA as income from donations
Government grants
The charity has received government grants in the reporting period
Legacies
Tax reclaims on
donations and gifts
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Offsetting
Grants and donations
Note 2 Accounting policies
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).		 Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a*

CC17a (Excel)

27/10/2022

7

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Grants with performance
conditions
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Donated services and
facilities
Governance and support
costs
Redundancy cost
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
when receivable.
Support costs
Investment gains and
losses
Settlement of insurance
claims
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Income from membership
subscriptions
Income from interest,
royalties and dividends
The charity has incurred expenditure on support costs.
Deferred income
No material item of deferred income has been included in the accounts.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Grants payable without
performance conditions
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
2.3 EXPENDITURE AND LIABILITIES
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

CC17a (Excel)

27/10/2022

8

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

2.4 ASSETS
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on
deposit and cash equivalents with a maturity of loss than one year held for investment
purposes rather than to meet short-term cash commitments as they fall due.
Creditors
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Current asset
investments
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Heritage assets
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Stocks and work in
progress
Debtors
They are valued at cost.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 14.
Intangible fixed assets
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial
recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideration expected
to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.		 Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

CC17a (Excel)

27/10/2022

9

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

They are valued at fair value except where they qualify as basic financial instruments.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

27/10/2022

10

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

----- Start of picture text -----
Note 3 Income
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 23,809 - - 23,809 12,527
and legacies: Gift Aid 1,299 - - 1,299 674
Legacies 946 - - 946 2,000
General grants provided by government/other
charities - 4,000 - 4,000 1,000
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 26,055 4,000 - 30,055 16,201
Charitable Adoption fees, re-homing assessment fees
activities: 703 - - 703 4,858
Other - - - - -
Total 703 - - 703 4,858
Other trading Gross income from fundraising trading
activities: 4,956 - - 4,956 4,629
Other fundraising income 13,209 - - 13,209 11,072
- - - - -
Other - - - - -
Total 18,166 - - 18,166 15,701
Income from Interest income 1 - - 1 3
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1 - - 1 3
Separate - - - - -
material item - - - - -
of income - - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 44,924 4,000 - 48,924 36,764
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
All income in the prior year was unrestricted.
----- End of picture text -----

CC17a (Excel)

27/10/2022

11

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

----- Start of picture text -----
Not applicable
Not applicable
-
Not applicable
Not applicable
----- End of picture text -----

CC17a (Excel)

27/10/2022

12

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property
Other
Seconded staff		 This year
Donated goods, facilities and services are not
recognised in the SOFA
None

In the year ending 31st Dec 2021 the Foundation
had 13 regional area coordinators, 2 volunteer
consultant vets and a volunteer vet liaison officer
all of whom give up their time as unpaid
volunteers		 This year
Last year
£
£
- -
- -
- -
- -
None
The foundation had 13 regional area
coordinators who give up their time as unpaid
volunteers
Last year
Donated goods, facilities and services are not
recognised in the SOFA
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.

CC17a (Excel)

27/10/2022

13

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 6 Expenditure

----- Start of picture text -----
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowm
Analysis funds funds funds Total funds funds funds ent funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and
social lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents
- - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity 29 - - 29 41 - - 41
Start up costs incurred in generating new
source of future income - - - - - - -
Database development costs - - - - - - - -
Other trading activities 2,712 - - 2,712 2,878 - - 2,878
Investment management costs:
- - - - - - - -
Portfolio management costs
- - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 2,741 - - 2,741 2,918 - - 2,918
Expenditure on charitable activities:
Veterinary and behavioural fees,
medication, food, transport, other supplies
33,440 4,000 - 37,440 23,527 - - 23,527
Kennel fees
15,722 - - 15,722 6,112 - - 6,112
Insurance - - - - 405 - - 405
Training days - - - - - - - -
Total expenditure on charitable
activities 49,163 4,000 - 53,163 30,044 - - 30,044
Separate material item of expense
- - - - - - - -
Total - - - - - - - -
----- End of picture text -----

CC17a (Excel)

27/10/2022

14

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

----- Start of picture text -----
Other
1,314 - - 1,314 754 - - 754
Total other expenditure 1,314 - - 1,314 754 - - 754
TOTAL EXPENDITURE 53,218 4,000 - 57,218 33,717 - - 33,717
----- End of picture text -----

CC17a (Excel)

27/10/2022

15

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1: Relief of suffering and alleviation of
distress in Bedlington Terriers and Bedlington
Crosses in need of care. 53,163 - - 53,163 30,044 - - 30,044
Total 53,163 - - 53,163 30,044 - - 30,044
----- End of picture text -----

This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Not applicable Not applicable

CC17a (Excel)

27/10/2022

16

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
This year
Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
Support cost
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - -
- - - - -
- - - - -
1,314 - - - 1,314
Other
1,314 - - - 1,314
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
754 - - - 754
Other
754 - - - 754
Total
----- End of picture text -----

CC17a (Excel)

27/10/2022

17

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

27/10/2022

18

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Charitable activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year		 For
distribution
For resale
For
distribution
For resale
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 531 - - -
- - - - -
- - - - -
- - 264 - - -
- 267 - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Stock
Donated goods
Work in
progress
- 267 - - -
- - - - -
This year
Last year

CC17a (Excel)

27/10/2022

19

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

----- Start of picture text -----
£ £
- -
----- End of picture text -----

CC17a (Excel)

27/10/2022

20

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
Last year
£
£
- -
- -
1,303 624
1,303 624

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total
Trade debtors
Prepayments and accrued income
Other debtors		 This year
Last year
£
£
- -
- -
- -
- -

CC17a (Excel)

27/10/2022

21

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts
or performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Total		 This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
1,113 1,490 - -
- - - -
- - - -
- - - -
- - - -
Amounts falling due
within one year
Amounts falling due after
more than one year
1,113 1,490 - -

20.2 Deferred income

20.2 Deferred income
Please explain the reasons why income is
deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Please complete this note if the charity has deferred
income
This year
Balance at the end of the reporting period		 This year
Last year
£
£
- -
- -
- -
Last year
- -

CC17a (Excel)

27/10/2022

22

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Other
Short term deposits
Cash at bank and on hand
Total
Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date)		 This year
Last year
£
£
- -
- -
7,967 17,054
- -
7,967 17,054

CC17a (Excel)

27/10/2022

23

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made		 This year
Last year
None
None

CC17a (Excel)

27/10/2022

24

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Reserve U 16,718 44,924 - 53,218 - - 8,425
Restricted Funds R - 4,000 - 4,000 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 16,718 48,924 - 57,218 - - 8,425
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency 
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).
----- End of picture text -----*

CC17a (Excel)

27/10/2022

25

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Reserve U 13,671 36,764 - 33,717 - - 16,718
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 13,671 36,764 - 33,717 - - 16,718
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency 
----- End of picture text -----*

CC17a (Excel)

27/10/2022

26

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee
Legal authority (eg
order, governing
document)		 Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
£
- -
-
-
-
- -
-
-
-
- -
-
-
-
- -
-
-
-
Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

CC17a (Excel)

27/10/2022

27

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Bedlington Terrier Rescue Foundation members of On accounts for the year Charity no 1176408 ended December 2021 (if any) Set out on pages

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 19 / 12 / 2021 .

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention ~~(other than that disclosed below~~ *) in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 31 October 2022 Name: Simon Glass Relevant professional qualification(s) or body ACMA (CIMA) (if any): Address: 8 Manley Road, Sale M33 4FQ

October 2018

IER

1

DocuSign Envelope ID: FCC0102D-0CA5-4A11-94EF-E98A0FD7FCA8

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

October 2018

IER

2