**Charity registration number: 1176647**
## **Helping Yorkshire Poundies (HYPS)**
**REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 31 December 2024**
## **Helping Yorkshire Poundies (HYPS)**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Trustees' report|2 -4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 – 13|
## **Helping Yorkshire Poundies (HYPS)**
## **Legal and administrative information For the year ended 31 December 2024**
## **Registered Charity number**
1176647
## **Trustees**
N Bartholomew Chair L Pearce Jenny Stott J Snaith
Appointed 02/06/2025 Resigned 07/06/2024
## **Principal address**
Brinsworth Boarding Kennels Brinsworth Road Catcliffe Rotherham S60 5RW
## **Independent Examiner**
Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
1
## **Helping Yorkshire Poundies (HYPS)**
## **Trustees’ report For the year ended 31 December 2024**
The Trustees of the charity have pleasure in submitting their report and the financial statements for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s Constitution and applicable law.
## **Structure, governance and management**
Helping Yorkshire Poundies (HYPS) was registered with the Charity Commission on 12 January 2018 with charity number 1176647. It is a Charitable Incorporated Organisation and is governed by its Constitution. Previously the organisation was an unincorporated association, on 2 January 2018 the assets and liabilities were transferred to the Charitable Incorporated Organisation of the same name.
Apart from the first charity trustees, every trustee must be appointed by resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
No new trustees were recruited during 2024, but the current trustees are exploring options of recruiting further members in the near future to help expand the expertise of the current board.
## **Charitable objectives and activities**
The objective of Helping Yorkshire Poundies is to relieve the suffering of dogs in need of care and attention and to provide rehoming or other facilities for the reception, care and treatment of such dogs in Yorkshire and the surrounding areas.
When planning the activities for the year, the trustees confirm that they have considered the Charity Commission’s guidance on public benefit.
Helping Yorkshire Poundies is a small rescue centre based in South Yorkshire. We run our own block of kennels, which we rent from an adjacent commercial boarding kennels, and often use local, fully vetted and supported foster families when dogs need a special level of care not able to be given in kennels (e.g. medical care).
The rescue receives dogs from stray pounds, many of whom would otherwise be put to sleep. We prioritise dogs who have medical needs which require assessment and treatment before they can be rehomed. We have seen a greater increase in those needing medical care in recent months and alwavs help where we can.
Helping Yorkshire Poundies also help dogs in need from other areas. We are very frequently contacted by owners asking for help to take in and rehome their dogs and are also often asked by social services and vets to help dogs whose owners are unable to care for them, and in the case of the vets, booked in to be put to sleep. Reasons for this vary but, as we would always advocate rehoming safelv via a reputable rescue, we always help when we can.
We endeavour to help dogs regardless of their origin or situation —a dog in need is a dog in need. We help those most in need, if we have the appropriate resources to do so. However, true to our oriqinal foundinq ethos, we will always prioritise those in stray pounds.
We provide individual care, attention and assessment to each of our dogs. We pride ourselves on matching the right dog to the right home, as each dog and each home have differing, individual needs. Assessing both the needs of the dog and the potential new adopter are paramount to a successful rehoming process, and ultimately a long and happy permanent relationship between dog and owner.
2
## **Helping Yorkshire Poundies (HYPS)**
## **Trustees’ report - continued For the year ended 31 December 2024**
## **Charitable objectives and activities (continued)**
As well as being a rescue and rehoming centre in our own right, we also help to find appropriate rescue spaces for dogs in two of our local Yorkshire pounds, in recognition of the fact that each individual dog has differing needs, and may suit different "set ups" at different centres. We also recognise that we have limited capacity to take in dogs. In doing this we also fund the transportation costs for many of these dogs to their respective rescue centres.
## **Staffing**
During this year we have moved away from employing staff on a self-employed basis, to employing staff under the PAYE system.
The charity continues to be managed by Sarah Dobbs, who is assisted by two other members of staff, plus several volunteers who assist in walking the dogs and organising fundraising events; and foster carers. The charity is also assisted by Cathy Ruston who helps significantly with fundraising, particularly running the very successful Kennel Sponsorship scheme.
## **Achievements and Performance**
The charity has this year continued to help dogs both from pounds and people in the local community. We have continued to see a rise in those needing help, and have successfully rehomed around 150 dogs in the year ending 31st December 2024.
We have continued to build our "Sponsor a Kennel" scheme, whereby supporters donate monthly and are allocated a kennel, from which they are provided with updates. This provides a steady, regular and predictable income for the charity, and we are incredibly grateful both to our sponsors and to our volunteer Cathy Ruston who runs the scheme.
We have been incredibly grateful for the continued support of several organisations who donate regularly to Helping Yorkshire Poundies - The Gallimore Trust, Paws Locally who run a local charity shop and donate all proceeds to local animal charities, Wags and Bones Staffy Support who donate regularly, and West Country Bullie Walks group who donate directly to our vets. And finally, a particular thanks to our loyal supporters on social media who regularly offer support, donate and allow us to continue helping those dogs most in need, and not shirk away from dogs who need very costly veterinary care.
Helping Yorkshire Poundies endeavours to continue to grow and help as many dogs as possible, whilst providing high quality individual care and rehoming services. As well as being a service to dogs in desperate need, we provide an invaluable service to the local community by helping individuals with their dogs when they are unable to care for them and have nowhere else to turn.
## **Financial Review and Reserves Policy**
The Statement of Financial Activities for the year is set out on page 6 of the financial statements. Income for the year amounted to £321,133 (2023: £301,848). The main regular income sources are donations and adoption fees. Total expenditure amounted to £298,493 (2023: £281,140). In 2024 the surplus on the general fund was £22,640 (2023: surplus of £20,708).
The charity endeavours to hold reserves of a minimum of £75,000, which reflects approximately 3 months' expenditure . This is agreed to be sufficient to protect the charity and allow it to continue to carry out its aims and objectives in the event of an unexpected drop in funding.
3
## **Helping Yorkshire Poundies (HYPS)**
## **Trustees’ report – continued For the year ended 31 December 2024**
## **Financial Review and Reserves Policy**
Reserves are held in recognition of the possibility of large unexpected veterinary bills, which can often be unpredictable due to the nature of the charity's activities. The level of reserves is considered a sufficient 'safety net' to allow us to provide all necessary treatment to those in our care, when unexpectedly large or numerous bills arise, beyond the scope of our usual fundraising capabilities.
It is also considered sufficient to provide services to remaining dogs and seek alternative housing, should the charity break down and cease operation.
Free reserves as 31 December 2024 were £96,429 (2023: £70,989). The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a Trustees’ Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the applicable Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
This report was approved by the Board of Trustees on 10 December 2025 and signed on its behalf by:
N Bartholomew
4
## **Independent Examiner’s report to the Trustees of Helping Yorkshire Poundies (HYPS) (“the CIO)**
I report to the charity Trustees on my examination of the accounts of the Helping Yorkshire Poundies (HYPS) (“the CIO”) for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
## **Independent examiner’s statement**
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Susan Cochrane, FCA DChA Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH
15 Dec 2025
Date:
5
## **Helping Yorkshire Poundies**
## **Statement of financial activities (incorporating the income and expenditure account) For the year to 31 December 2024**
|**Unrestricted **
**funds**
**Notes**
**£**
**Income from:**
Grants, donations and legacies
**2**
258,691
Charitable activities
**3**
37,166
Fundraising activities
22,776
**318,633**
**Expenditure on:**
Raising funds
**4**
3,643
Charitable activities
**5**
292,350
**295,993**
**Net income/(expenditure)**
**22,640**
Transfers between funds
-
**Net movement in funds**
**22,640**
Total funds brought forward
76,356
**Total funds carried forward**
**98,996**|**Restricted**
**funds**
**£**
2,500
-
-
**2,500**
-
2,500
**2,500**
**-**
-
**-**
-
**-**|**Total**
**2024**
**£**
261,191
37,166
22,776
**321,133**
3,643
294,850
**298,493**
**22,640**
-
**22,640**
76,356
**98,996**|Unrestricted
funds
£
228,297
54,010
17,541
299,848
3,860
275,280
**279,140**
20,708
-
20,708
55,648
76,356|Restricted
funds
£
2,000
-
-
2,000
-
2,000
**2,000**
-
-
-
-
Restated|Total
2023
£
230,297
54,010
17,541
301,848
3,860
277,280
**281,140**
20,708
-
20,708
55,648
76,356|
|---|---|---|---|---|---|
6
## **Helping Yorkshire Poundies**
## **Balance Sheet As at 31 December 2024**
|**Notes**
**Tangible assets**
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Total current assets**
Creditors: amounts falling due within one year
**11**
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Represented by:**
**Funds of the Charity**
Restricted income funds
**12**
Unrestricted funds
Total funds|**£**
2,567
760
112,568
113,328
(16,899)|**2024**
**£**
**2,567**
**96,429**
**98,996**
**98,996**
-
98,996
**98,996**|**2023**
**£**
**£**
5,367
**5,367**
1,111
101,556
102,667
(31,678)
**70,989**
**76,356**
**76,356**
-
76,356
**76,356**
Restated|
|---|---|---|---|
Approved by the board of trustees on 10 December 2025.
Signed on behalf of the board by:
N Bartholomew
7
**Helping Yorkshire Poundies Notes to the Accounts For the year to 31 December 2024**
## **1 Accounting Policies**
## **(a) General**
Helping Yorkshire Poundies is a charitable incorporation organisation. In the event that the charity is wound up, the liability in respect of the guarantee is £nil per member of the charity. The principle address is given in the charity information on page 19 of these financial statements.
The accounts (financial statements) have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Helping Yorkshire Poundies meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest £.
## **(b) Income**
Income is recognised when the organisation has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
## **(c) Donated goods and services**
Donated goods are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.
On receipt, donated goods are recognised on the basis of the fair value of the gift to the charity ; a corresponding amount is then recognised in expenditure in the period of receipt.
## **(d) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **(e) Tangible assets**
Depreciation has been calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful live, as follows:
Motor vehicles
5 years
## **(f) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **(g) Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
8
**Helping Yorkshire Poundies Notes to the accounts (continued) For the year to 31 December 2024**
## **1 Accounting Policies (continued)**
## **(h) Funds**
Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.
Designated funds are funds set aside at the discretion of the trustees for specific projects.
Restricted funds are to be used for specific purposes as laid down by the funder.
## **(i) Taxation**
As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **(j) Pensions**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **(k) Operating leases**
Rental payable and receivable under operation leases are charged to the SOFA on a straight line basis over the period of the lease.
## **(l) Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that there are no material uncertainties about the charity's ability to continue as a going concern as they consider that the charity will continue to operate for 12 months from authorising these financial statements.
## **(m)True and fair override**
The accounts (financial statements) have been prepared in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
## **2 Income from grants, donations and legacies**
|Donations (including gift aid)
Donations (gifts in kind)
Legacies
Grants:
Schnauzerfest
Sponsorship|**Unrestricted**
**Funds**
**£**
228,224
11,488
-
18,979
-
**258,691**|**Restricted**
**Funds**
**£**
1,500
-
-
-
1,000
**2,500**|**Total**
**2024**
**£**
229,724
11,488
-
18,979
1,000
**261,191**|Unrestricted
Funds
£
193,626
9,046
10,000
15,625
-
**228,297**|Restricted
Funds
£
1,500
-
-
-
500
**2,000**|Total
2023
£
195,126
9,046
10,000
15,625
500
**230,297**|
|---|---|---|---|---|---|---|
9
**Helping Yorkshire Poundies Notes to the accounts (continued) For the year to 31 December 2024**
## **3 Income from charitable activities**
|**Unrestricted**
**Funds**
**£**
Adoption fees
37,166
**37,166**
**4**
**Expenditure on raising funds**
**Unrestricted**
**Funds**
**£**
Donation processing fees
3,643
**3,643**
**5**
**Expenditure on charitable activities**
**Unrestricted**
**Note**
**Funds**
**£**
Staff costs
**7**
76,166
**Direct costs**
Vet bills and medication
145,922
Rent (kennel fees)
33,045
Utility expenses
7,065
Supplies
5,419
Travel and accomodation
4,969
Motor vehicle expenses
1,514
Behaviour support
1,568
Microchips
-
**Support costs**
**6**
16,682
**292,350**
**6**
**Support costs**
**Unrestricted**
**Funds**
**£**
Professional services
**8**
4,798
Advertising
526
Insurance
2,000
Telephone and internet
1,886
Computer and IT costs
542
Uniform
956
Printing postage and stationary
681
Office/ general expenses
798
Depreciation
2,800
Independent examination fee
1,695
**16,682**|**Restricted**
**Funds**
**£**
-
**-**
**Restricted**
**Funds**
**£**
-
**-**
**Restricted**
**Funds**
**£**
-
2,500
-
-
-
-
-
-
-
-
**2,500**
**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
**-**|**Total**
**2024**
**£**
37,166
**37,166**
**Total**
**2024**
**£**
3,643
**3,643**
**Total**
**2024**
**£**
76,166
148,422
33,045
7,065
5,419
4,969
1,514
1,568
-
16,682
**294,850**
**Total**
**2024**
**£**
4,798
526
2,000
1,886
542
956
681
798
2,800
1,695
**16,682**|Unrestricted
Funds
£
54,010
**54,010**
Unrestricted
Funds
£
3,860
**3,860**
Unrestricted
Funds
£
63,982
142,382
23,948
17,947
6,702
5,431
1,294
740
24
12,830
**275,280**
Unrestricted
Funds
£
1,541
1,078
2,002
1,838
254
336
154
313
2,800
2,514
12,830|Restricted
Funds
£
-
**-**
Restricted
Funds
£
-
**-**
Restricted
Funds
£
-
2,000
-
-
-
-
-
-
-
-
**2,000**
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
Restated|Total
2023
£
54,010
**54,010**
Total
2023
£
3,860
**3,860**
Total
2023
£
63,982
144,382
23,948
17,947
6,702
5,431
1,294
740
24
12,830
**277,280**
Total
2023
£
1,541
1,078
2,002
1,838
254
336
154
313
2,800
2,514
12,830|
|---|---|---|---|---|---|
10
**Helping Yorkshire Poundies Notes to the accounts (continued) For the year to 31 December 2024**
## **7 Staff costs**
|Salaries
Employer's National Insurance
Employer's NI allowance
Employer's pension contributions
Freelance staff costs|**2024**
**£**
29,331
2,478
(2,478)
564
29,331
**59,226**|**2023**
**£**
-
-
-
-
63,982
**63,982**|
|---|---|---|
No employee received emoluments of more than £60,000. The average monthly number of employees during the year was 3 (2023: 0).
## **8 Fees payable to independent examiner's organisation**
|Independent examination fee
There were no other fees payable to the independent examiner's organisation in the year.|**2024**
£
1,695|**2023**
£
2,514|
|---|---|---|
## **9 Tangible assets**
|**Cost or Valuation**
As at 1 January 2024
**As at 31 December 2024**
**Depreciation**
As at 1 January 2024
Charge this period
**As at 31 December 2024**
**Net Book Value**
**As at 31 December 2024**
As at 31 December 2023|**Motor**
**vehicles**
**£**
14,000
14,000
8,633
2,800
11,433
**2,567**
5,367|**Total**
**£**
14,000
14,000
8,633
2,800
11,433
**2,567**
5,367|
|---|---|---|
11
**Helping Yorkshire Poundies Notes to the accounts (continued) For the year to 31 December 2024**
## **10 Debtors**
|Other debtors
Prepayments
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
Accruals
**Analysis of movements in restricted funds**
Animal Welfare fund|Balance at
01/01/2024
£
-
-|Income
£
2,500
2,500|**Note**
Expenditure
£
(2,500)
(2,500)|**2024**
**£**
-
760
**760**
**2024**
**£**
-
211
15,897
**16,899**
Transfer
£
-
-|**2023**
**£**
300
811
**1,111**
**Restated**
**2023**
**£**
149
-
31,529
**31,678**
Balance at
31/12/2024
£
-
-|
|---|---|---|---|---|---|
## **11 Creditors: amounts falling due within one year**
## **12 Analysis of movements in restricted funds**
## **Animal Welfare fund**
Grants and donations received to contribute towards vetinary fees from Schnauzerfest and Gallimore Trust
_Analysis of movements in restricted funds - previous year_
|_Animal Welfare fund_|_Balance at_
_01/01/2023_
_£_
_-_
_-_|_Income_
_£_
_2,000_
_2,000_|_Expenditure_
_£_
_(2,000)_
_(2,000)_|_Transfer_
_£_
_-_|_Balance at_
_31/12/2023_
_£_
_-_
_-_|
|---|---|---|---|---|---|
12
**Helping Yorkshire Poundies**
## **Notes to the accounts (continued) For the year to 31 December 2024**
## **13 Analysis of net assets by fund**
|Tangible assets
Current assets
Current liabilities
_Prior year comparison (restated)_
_Tangible assets_
_Current assets_
_Current liabilities_|**Unrestricted**
**funds**
**£**
2,567
113,328
(16,899)
**98,996**
_Unrestricted_
_funds_
_£_
_5,367_
_102,667_
_(31,678)_
_76,356_|**Restricted**
**funds**
**£**
-
-
-
**-**
_Restricted_
_funds_
_£_
_-_
_-_
_-_
_-_|**Total**
**2024**
**£**
**2,567**
**113,328**
**(16,899)**
**98,996**
_Total_
_2023_
_£_
_5,367_
_102,667_
_(31,678)_
_76,356_|
|---|---|---|---|
## **14 Trustees and key management personnel remuneration, benefits and expenses**
The trustees were not paid or received any other benefits from employment in the year (2023: £nil). No trustees were reimbursed expenses during the year (2023: £nil).
J Snaith, a trustee of the charity resigned on 07/06/2024. Prior to this date they received £4,566 remuneration for their work as a kennel assistant. These payments are made in accordance with clause 6.2 of the charity's constitution.
The key management personnel of the charity comprise the trustees and the kennel manager. The total employee benefits of the key management personnel were £27,815 (2023: £26,570).
## **15 Related Party Transactions**
There are no further related party transactions, other than those disclosed in note 14.
## **16 Prior Year Adjustment**
During the year, an error was identified relating to the prior period due to utility costs totalling £17,682 being omitted from accruals. The error has been corrected by restating the comparative figures for the previous financial year and adjusting the opening balances.
Impact on Statement of Financal Activities:
|Adjustment to Unrestricted fund expenditure for prior year
Impact on Balance Sheet
Opening fund balance previously reported
Adjustment for prior year error
Restated opening fund balance|**£**
17,682
**£**
94,038
(17,682)
76,356|
|---|---|
13