Charity registration number: 1177918
Angels 4 Dogs Rescue
Annual Report and Financial Statements For the Year Ended 31 December 2022
Dudley Gore & Co 50 Queen Street Ramsgate
Angels 4 Dogs Rescue
Contents (continued)
| Contents (continued) | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 2 |
| Statement of Trustees' Responsibilities | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 12 |
Angels 4 Dogs Rescue
Reference and Administrative Details
Trustees
Michelle Moss Yasmine Moss Grace Maxted Charity Registration Number
1177918
Principal Office
25 Crescent Road Birchington CT7 9DP
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 2022.
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
To be added
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 Charities (Accounts and Reports) Regulations 2008, 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 10 September 2023 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 trustees on my examination of the accounts of Angels 4 Dogs Rescue for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity 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:
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accounting records were not kept in respect of Angels 4 Dogs Rescue as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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
- 21 September 2023
Page 4
Angels 4 Dogs Rescue
Statement of Financial Activities for the Year Ended 31 December 2022
| Total | |
|---|---|
| Unrestricted 2022 |
|
| Note | £ £ |
| Income and Endowments from: | |
| Donations and legacies | 54,967 54,967 |
| Expenditure on: | |
| Raising funds | (2,255) (2,255) |
| Charitable activities | (52,446) (52,446) |
| Total expenditure | |
| (54,701) (54,701) |
|
| Net movement in funds | |
| 266 266 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 6,652 6,652 |
|
| Total funds carried forward 11 |
|
| 6,918 6,918 |
|
| Total | |
| Unrestricted 2021 |
|
| Note | £ £ |
| Income and Endowments from: | |
| Donations and legacies | 57,682 57,682 |
| Expenditure on: | |
| Raising funds | (3,776) (3,776) |
| Charitable activities | (56,984) (56,984) |
| Total expenditure | |
| (60,760) (60,760) |
|
| Net movement in funds | |
| (3,078) (3,078) |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 9,730 9,730 |
|
| Total funds carried forward 11 |
|
| 6,652 6,652 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 11.
The notes on pages 7 to 12 form an integral part of these financial statements. Page 5
Angels 4 Dogs Rescue
(Registration number: 1177918) Balance Sheet as at 31 December 2022
| 2022 2021 |
|
|---|---|
| Note | £ £ |
| Fixed assets | |
| Tangible assets 8 |
186 233 |
| Current assets | |
| Cash at bank and in hand 9 |
10,830 7,651 |
| Creditors: Amounts falling due within oneyear 10 |
|
| (4,098) (1,232) |
|
| Net currentassets | |
| 6,732 6,419 |
|
| Netassets | |
| 6,918 6,652 |
|
| Funds of the charity: | |
| Unrestricted income funds | |
| Unrestricted | 6,918 6,652 |
| Total funds 11 |
|
| 6,918 6,652 |
The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 10 September 2023 and signed on their behalf by:
----- Start of picture text -----
.........................................
----- End of picture text -----
......................................... Michelle Moss Trustee ......................................... Yasmine Moss Trustee ......................................... Grace Maxted Trustee
The notes on pages 7 to 12 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 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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. The accounts (financial statements) 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.
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 meetings and reimbursed expenses.
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.
Page 7
Angels 4 Dogs Rescue
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
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 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.
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.
Page 8
Angels 4 Dogs Rescue
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
- 2 Income from donations and legacies
| 2 Income from donations and legacies |
||
|---|---|---|
| Unrestricted | ||
| funds | Total | |
| General | funds | |
| £ | £ | |
| Donations and legacies; | ||
| Donations from individuals | 41,523 41,523 |
|
| Regulargivingand capital donations | 13,444 13,444 |
|
| Total for 2022 | 54,967 54,967 |
|
| Total for 2021 | 57,682 57,682 |
- 3 Expenditure on raising funds
Costs of trading activities a)
| a) Costs of trading activities |
|||
|---|---|---|---|
| Unrestricted | |||
| funds | Total | ||
| General | funds | ||
| Note | £ | £ | |
| Cost of raffles | 2,119 | 2,119 | |
| Total for 2022 | 2,119 | 2,119 | |
| Total for 2021 | 3,776 | 3,776 |
4 Expenditure on charitable activities
| 4 Expenditure on charitable activities |
|
|---|---|
| Unrestricted | |
| funds Total |
|
| General funds |
|
| Note | £ £ |
| Governance costs | 52,446 52,446 |
| Total for 2021 | |
| 56,984 56,984 |
Page 9
Angels 4 Dogs Rescue
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
5 Analysis of governance and support costs
Governance costs
| Governance costs | ||
|---|---|---|
| Unrestricted | ||
| funds | Total | |
| General | funds | |
| £ | £ | |
| Examination fees | ||
| Independent examiner's fee | 700 | 700 |
| Depreciation, amortisation and other similar costs | 47 | 47 |
| Othergovernance costs | 51,699 | 51,699 |
| Total for 2022 | 52,446 | 52,446 |
| Total for 2021 | 56,984 | 56,984 |
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 2022 (continued)
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Tangible fixed assets
| 8 Tangible fixed assets |
|
|---|---|
| Furniture and equipment Total |
|
£ £ |
|
| Cost | |
| At 1 January2022 | 455 455 |
| At 31 December 2022 | 455 455 |
| Depreciation | |
| At 1 January 2022 | 222 222 |
| Charge for theyear | 47 47 |
| At 31 December 2022 | 269 269 |
| Net book value | |
| At 31 December 2022 | 186 186 |
| At 31 December 2021 | 233 233 |
| 9 Cash and cash equivalents |
|
| 2022 2021 |
|
| £ £ |
|
| Cash on hand | 107 1,616 |
| Cash at bank | 10,723 6,035 |
| 10,830 7,651 |
|
| 10 Creditors: amounts falling due within one year |
|
| 2022 2021 |
|
| £ £ |
|
| Other loans | 400 - |
| Other creditors | 3,698 1,232 |
| 4,098 1,232 |
Page 11
Angels 4 Dogs Rescue
Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)
| 11 | Funds | ||||
|---|---|---|---|---|---|
| Balance at | |||||
| Balance at 1 | 31 | ||||
| January | Incoming | Resources | December | ||
| 2022 | resources | expended | 2022 | ||
| £ | £ | £ | £ | ||
| Unrestricted | |||||
| General | (6,652) | (54,967) | 54,701 | (6,918) | |
| Balance at | |||||
| Balance at 1 | 31 | ||||
| January | Incoming | Resources | December | ||
| 2021 | resources | expended | 2021 | ||
| £ | £ | £ | £ | ||
| Unrestricted | |||||
| General | (9,730) | (57,682) | 60,760 | (6,652) |
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds |
|
|---|---|
| Unrestricted | |
| General Total funds |
|
| £ £ |
|
| Tangible fixed assets | 186 186 |
| Current assets | 10,830 10,830 |
| Current liabilities | (4,098) (4,098) |
| Total net assets | |
| 6,918 6,918 |
|
| Total funds | |
| Unrestricted at 31 |
|
| funds December |
|
| General 2021 |
|
| £ £ |
|
| Tangible fixed assets | 233 233 |
| Current assets | 7,651 7,651 |
| Current liabilities | (1,232) (1,232) |
| Total net assets | |
| 6,652 6,652 |
Page 12
Angels 4 Dogs Rescue
Statement of Financial Activities by fund for the Year Ended 31 December 2022
| Total | |
|---|---|
| Unrestricted Unrestricted |
|
| 2022 2021 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 54,967 57,682 |
| Total income | |
| 54,967 57,682 |
|
| Expenditure on: | |
| Raising funds | (2,255) (3,776) |
| Charitable activities | (52,446) (56,984) |
| Total expenditure | |
| (54,701) (60,760) |
|
| Net income/(expenditure) | |
| 266 (3,078) |
|
| Net movement in funds | |
| 266 (3,078) |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 6,652 9,730 |
|
| Total funds carried forward | |
| 6,918 6,652 |
This page does not form part of the statutory financial statements. Page 13
Angels 4 Dogs Rescue
Detailed Statement of Financial Activities for the Year Ended 31 December 2022
| Total Total |
|
|---|---|
| 2022 2021 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies(analysed below) | 54,967 57,682 |
| Total income | |
| 54,967 57,682 |
|
| Expenditure on: | |
| Raising funds (analysed below) | (2,255) (3,776) |
| Charitable activities(analysed below) | (52,446) (56,984) |
| Total expenditure | |
| (54,701) (60,760) |
|
| Net income/(expenditure) | |
| 266 (3,078) |
|
| Net movement in funds | |
| 266 (3,078) |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 6,652 9,730 |
|
| Total funds carried forward | |
| 6,918 6,652 |
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 2022 (continued)
| Total Total |
|
|---|---|
| 2022 2021 |
|
| £ £ |
|
| Donations and legacies | |
| Raffle and Lottery Income | 8,624 10,374 |
| Appeals and donations | 41,523 41,465 |
| Grants - other agencies | - 5,156 |
| Fosteringand adoption fees | 4,820 687 |
| 54,967 57,682 |
|
| Raising funds | |
| Raffle Purchases | (2,119) (3,776) |
| Computer software and maintenance costs | (136) - |
| (2,255) (3,776) |
|
| Charitable activities | |
| Insurance | (468) (424) |
| Animal care costs | (32,427) (32,947) |
| Kennels | (16,176) (19,933) |
| Repairs and renewals | - (180) |
| Office expenses | - (15) |
| Printing, postage and stationery | (1,311) (765) |
| Subscriptions | - (4) |
| Charitable donations | (216) (223) |
| Travel and subsistence | (941) (1,794) |
| Accountancy fees | (700) (532) |
| Bank charges | (160) (109) |
| Depreciation of office equipment | (47) (58) |
| (52,446) (56,984) |
This page does not form part of the statutory financial statements.
Page 15