Charity registration number: 1177918
## Angels 4 Dogs Rescue
Annual Report and Financial Statements For the Year Ended 31 December 2020
Dudley Gore & Co 50 Queen Street Ramsgate
## **Angels 4 Dogs Rescue**
|Reference and Administrative Details
Trustees' Report
Statement of Trustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements|**Contents**
1
2
3
4
5
6
7 to 13|
|---|---|
## **Angels 4 Dogs Rescue**
## **Reference and Administrative Details**
**Trustees** Michelle Moss Yasmine Moss Grace Maxted **Principal Office** 25 Crescent Road Birchington CT7 9DP **Charity Registration Number** 1177918 **Independent Examiner** Peter Smith ICPA 50 Queen Street Ramsgate CT11 9EE
Page 1
## **Angels 4 Dogs Rescue**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.
## **Objectives and activities**
## _**Public benefit**_
To relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals.
The provision of free surgical or medical treatment, or such treatment at reduced charges, to animals belonging to persons who are unable to afford the services of a veterinary surgeon.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Financial review**
With additional promotion and the implementation of raffles the charity was able to boost its funds during the year and in turn this led to additional animal welfare being provided. The overall position is considered satisfactory with a similar level of reserves to the previous year which are sufficient to cove costs in the immediate future which meets the charity's objective.
## _**Funds in deficit**_
No funds were in deficit during or at the end of the year.
## _**Principal funding sources**_
The major part of Trust funds is provided by donations from the general public.
## **Structure, governance and management**
## _**Nature of governing document**_
The charity is a Charitable Incorporated Organisation governed by the foundation document dated 11th April 2018.
## _**Recruitment and appointment of trustees**_
The management of the Trust is the responsibility of the Trustees. In the event of a vacancy in the position of Trustee any suitable applicants to fill the post will be considered for suitability by the existing Trustees.
## _**Major risks and management of those risks**_
The Trustees have undertaken a risk assessment in order to identify any risks to which the Trust is exposed. Systems have been established to mitigate risks.
Page 2
## **Angels 4 Dogs Rescue**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial 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 these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 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 constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 15/03/2022 and signed on its behalf by:
................................... Michelle Moss Trustee
................................... Yasmine Moss Trustee
................................... Grace Maxted Trustee
Page 3
## **Angels 4 Dogs Rescue**
## **Independent Examiner's Report to the Trustees of Angels 4 Dogs Rescue**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 5 to 13.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Angels 4 Dogs Rescue 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 Angels 4 Dogs Rescue'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.
## **Independent examiner’s statement**
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 Angels 4 Dogs Rescue 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 accounting 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.
## _PR Smith_
...................................... Peter Smith ICPA 50 Queen Street Ramsgate CT11 9EE
17 March 2022
Page 4
## **Angels 4 Dogs Rescue**
## **Statement of Financial Activities for the Year Ended 31 December 2020**
|**Note**
**Unrestricted**
**£**
**Income and Endowments from:**
Donations and legacies
110,255
**Expenditure on:**
Raising funds
(19,546)
Charitable activities
(90,311)
Total expenditure
(109,857)
Net movement in funds
398
**Reconciliation of funds**
Total funds brought forward
9,332
Total funds carried forward
11
9,730
**Note**
**Unrestricted**
**£**
**Income and Endowments from:**
Donations and legacies
69,672
**Expenditure on:**
Raising funds
(2,448)
Charitable activities
(64,532)
Total expenditure
(66,980)
Net movement in funds
2,692
**Reconciliation of funds**
Total funds brought forward
6,640
Total funds carried forward
11
9,332|**Total**
**2020**
**£**
110,255
(19,546)
(90,311)|
|---|---|
||(109,857)|
||398
9,332|
||9,730|
||**Total**
**2019**
**£**
69,672
(2,448)
(64,532)|
||(66,980)|
||2,692
6,640|
||9,332|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note 11.
The notes on pages 7 to 13 form an integral part of these financial statements. Page 5
## **Angels 4 Dogs Rescue**
## **(Registration number: 1177918) Balance Sheet as at 31 December 2020**
|**Note**
**Fixed assets**
Tangible assets
8
**Current assets**
Cash at bank and in hand
9
**Creditors: Amounts falling due within one year**
10
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted
**Total funds**
11|**2020**
**£**
291
10,534
(1,095)
9,439
9,730
9,730
9,730|**2019**
**£**
364
9,784
(816)|
|---|---|---|
|||8,968|
|||9,332|
|||9,332|
|||9,332|
The financial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on 15/03/2022 and signed on their behalf by:
....................................... Michelle Moss Trustee
....................................... Yasmine Moss Trustee
....................................... Grace Maxted Trustee
The notes on pages 7 to 13 form an integral part of these financial statements. Page 6
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Angels 4 Dogs Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Page 7
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £100.00 or more are initially recorded at cost.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 8
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **2 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations from individuals
76,077
Grants, including capital grants;
Grants from other charities
1,284
Regular giving and capital donations
32,894
**Total for 2020**
110,255
**Total for 2019**
69,672|**Total**
**funds**
**£**
76,077
1,284
32,894|
|---|---|
||110,255|
||69,672|
## **3 Expenditure on raising funds**
## **a) Costs of generating donations and legacies**
Maintenance costs £498
Page 9
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **b) Costs of trading activities**
|**Unrestricted**
**funds**
**Note**
**General**
**£**
Cost of raffles
19,060
**Total for 2020**
19,060
**4**
**Expenditure on charitable activities**
**Unrestricted**
**funds**
**Note**
**General**
**£**
Governance costs
90,311
**Total for 2019**
64,532|**Total**
**funds**
**£**
19,060|
|---|---|
||19,060|
||**Total**
**funds**
**£**
90,311|
||64,532|
## **5 Analysis of governance and support costs**
## **Governance costs**
|**Unrestricted**
**funds**
**General**
**£**
Examination fees
Independent examiner's fee
700
Marketing and publicity
964
Depreciation, amortisation and other similar costs
73
Other governance costs
88,574
**Total for 2020**
90,311
**Total for 2019**
64,532|**Total**
**funds**
**£**
700
964
73
88,574|
|---|---|
||90,311|
||64,532|
## **6 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Page 10
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **8 Tangible fixed assets**
|**Cost**
At 1 January 2020
At 31 December 2020
**Depreciation**
At 1 January 2020
Charge for the year
At 31 December 2020
**Net book value**
At 31 December 2020
At 31 December 2019
**9**
**Cash and cash equivalents**
Cash on hand
Cash at bank
**10 Creditors: amounts falling due within one year**
Other creditors||**Furniture**
**and**
**equipment**
**£**
455
455
91
73
164
291
364
**2020**
**£**
207
10,327
10,534
**2020**
**£**
1,095|**Furniture**
**and**
**equipment**
**£**
455
455
91
73
164
291
364
**2020**
**£**
207
10,327
10,534
**2020**
**£**
1,095|**Total**
**£**
455
455
91
73
164
291
364
**2019**
**£**
235
9,549|
|---|---|---|---|---|
|||455|||
|||91
73|||
|||164|||
|||291|||
|||364|||
|||**2020**
**£**
207
10,327
10,534
**2020**
**£**
1,095|||
|||||9,784|
|||||**2019**
**£**
816|
Page 11
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **11 Funds**
|**11 Funds**|||||
|---|---|---|---|---|
|**Unrestricted**
General
**Unrestricted**
General
**12 Analysis of net assets between funds**|**Balance**
**at 1**
**January**
**2020**
**£**
(9,332)
**Balance**
**at 1**
**January**
**2019**
**£**
(6,640)|**Incoming**
**resources**
**£**
(110,255)
**Incoming**
**resources**
**£**
(69,672)|**Resources**
**expended**
**£**
109,857
**Resources**
**expended**
**£**
66,980|**Balance**
**at 31**
**December**
**2020**
**£**
(9,730)|
|||||**Balance**
**at 31**
**December**
**2019**
**£**
(9,332)|
||||||
|**12 Analysis of net assets between funds**||
|---|---|
|**Unrestricted**
**General**
**£**
Tangible fixed assets
291
Current assets
10,534
Current liabilities
(1,095)
Total net assets
9,730
**Unrestricted**
**funds**
**General**
**£**
Tangible fixed assets
364
Current assets
9,784
Current liabilities
(816)
Total net assets
9,332|**Total**
**funds**
**£**
291
10,534
(1,095)|
||9,730|
||**Total**
**funds at**
**31**
**December**
**2019**
**£**
364
9,784
(816)|
||9,332|
Page 12
## **Angels 4 Dogs Rescue**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
|**13 Analysis of net funds**
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt|**At 1 January**
**2020**
**£**
**Cash flow**
**£**
**At 31 December**
**2020**
**£**
9,784
-
9,784
9,784
-
9,784
**At 1**
**January**
**2019**
**£**
**Financing**
**cash**
**flows**
**£**
**At 31**
**December**
**2019**
**£**
7,035
2,749
9,784
7,035
2,749
9,784|**At 1 January**
**2020**
**£**
**Cash flow**
**£**
**At 31 December**
**2020**
**£**
9,784
-
9,784
9,784
-
9,784
**At 1**
**January**
**2019**
**£**
**Financing**
**cash**
**flows**
**£**
**At 31**
**December**
**2019**
**£**
7,035
2,749
9,784
7,035
2,749
9,784|**At 1 January**
**2020**
**£**
**Cash flow**
**£**
**At 31 December**
**2020**
**£**
9,784
-
9,784
9,784
-
9,784
**At 1**
**January**
**2019**
**£**
**Financing**
**cash**
**flows**
**£**
**At 31**
**December**
**2019**
**£**
7,035
2,749
9,784
7,035
2,749
9,784|
|---|---|---|---|
||||9,784|
||||**At 31**
**December**
**2019**
**£**
9,784|
||||9,784|
Page 13
## **Angels 4 Dogs Rescue**
## **Statement of Financial Activities by fund for the Year Ended 31 December 2020**
||**Total**||
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**2020**|**2019**|
||**£**|**£**|
|**Income and Endowments from:**|||
|Donations and legacies|110,255|69,672|
|Total income|110,255|69,672|
|**Expenditure on:**|||
|Raising funds|(19,546)|(2,448)|
|Charitable activities|(90,311)|(64,532)|
|Total expenditure|(109,857)|(66,980)|
|Net income|398|2,692|
|Net movement in funds|398|2,692|
|**Reconciliation of funds**|||
|Total funds brought forward|9,332|6,640|
|Total funds carried forward|9,730|9,332|
This page does not form part of the statutory financial statements. Page 14
## **Angels 4 Dogs Rescue**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2020**
**£**
110,255
110,255
(19,546)
(90,311)
(109,857)
398
398
9,332
9,730|**Total**
**2019**
**£**
69,672|
|---|---|---|
|||69,672|
|||(2,448)
(64,532)|
|||(66,980)|
|||2,692|
|||2,692
6,640|
|||9,332|
This page does not form part of the statutory financial statements. Page 15
## **Angels 4 Dogs Rescue**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**Total**
**2020**
**£**
**_Donations and legacies_**
Raffle and Lottery Income
Appeals and donations
Grants - other agencies
Fostering and adoption fees
**_Raising funds_**
Fundraising costs
Raffle Purchases
Computer software and maintenance costs
**_Charitable activities_**
Insurance
Animal care costs
Kennels
Repairs and renewals
Office expenses
Printing, postage and stationery
Subscriptions
Charitable donations
Sundry expenses
Travel and subsistence
Advertising
Accountancy fees
Legal and professional fees
Bank charges
Depreciation of office equipment|**Total**
**2019**
**£**
29,154
-
76,077
60,062
1,284
4,000
3,740
5,610
110,255
69,672
(100)
(2,448)
(19,060)
-
(386)
-
(19,546)
(2,448)
(345)
(47)
(22,651)
(14,998)
(34,750)
(19,594)
(240)
(280)
(70)
(139)
(2,547)
(2,807)
(216)
-
(22,250)
(16,311)
(417)
(1,006)
(4,669)
(1,281)
(964)
(375)
(700)
(396)
-
(6,759)
(419)
(448)
(73)
(91)
(90,311)
(64,532)|**Total**
**2019**
**£**
29,154
-
76,077
60,062
1,284
4,000
3,740
5,610
110,255
69,672
(100)
(2,448)
(19,060)
-
(386)
-
(19,546)
(2,448)
(345)
(47)
(22,651)
(14,998)
(34,750)
(19,594)
(240)
(280)
(70)
(139)
(2,547)
(2,807)
(216)
-
(22,250)
(16,311)
(417)
(1,006)
(4,669)
(1,281)
(964)
(375)
(700)
(396)
-
(6,759)
(419)
(448)
(73)
(91)
(90,311)
(64,532)|
|---|---|---|
|||69,672|
|||(2,448)
-
-|
|||(2,448)|
|||(47)
(14,998)
(19,594)
(280)
(139)
(2,807)
-
(16,311)
(1,006)
(1,281)
(375)
(396)
(6,759)
(448)
(91)|
|||(64,532)|
This page does not form part of the statutory financial statements. Page 16