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## **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|
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|||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|
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||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.|
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- Our Facebook page has over 11,500 supporters and through this we are able to educate as well as post success stories to enable our supporters to see how their donations are used to benefit the dogs in our care. This often involves information on where to get help and advice for Bedlington owners whose dogs also suffer from skin allergies / ear issues and copper toxicosis
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||
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|set|||
|---|---|---|
|Investment performance
against objectives|Para 1.41||
|Other|||
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## **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|||
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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|**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|
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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|
|||
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## **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**
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## **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**
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## **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.**_
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_**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|
|---|---|
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**----- 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|
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|**_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|
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## **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 Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **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*
* Tick as appropriate
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-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*
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|**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*|
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|**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*
|
|---|---|
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|**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*|
|---|---|
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They are valued at fair value except where they qualify as basic financial instruments.
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
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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 -----**
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**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)
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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)
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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 -----**
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**----- 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 -----**
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## **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
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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 -----**
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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)
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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**|
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**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
**----- Start of picture text -----**
£ £
- -
**----- End of picture text -----**
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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)
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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)
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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)
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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)
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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)
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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 -----**
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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)
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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** .
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
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:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
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.
- _Please delete the words in the brackets if they do not apply._
**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