Cbority registration number.. 1177918 Angels 4 Dogs Rescue Annual Report and Financial Stalements For the Year Ended 31 De¢emb¢r 2024 Dudley Gore & Co 50 Queen Street Ram5gatc
Angels 4 Dogs Rescue Contents continu Reference and Athninistrative Details Trnstee$' Report Statement of Trustees, Resw)nsibilities Independent Examin¢Vs Report Statement of Financial Aciivities Balance Shc¢t Notes to the Finaneial Stat¢Tn¢nts 7t013
els4Do erence and Administrative DetAi Trustees Mi¢belle Moss Yasmine Moss Grace Maxted CbArlty ReStratIOn Nujnber 1177918 Prfinelpal Office 25 Crescent Road Birchin0 CT7 9DP IDd¢peDdeDt Ex4miDer Peter Smith ICPA 50 Queen Streei Ramsgaie r119EE Pagc I
An els4Do s Resc Trnstees, Re ort The tru5.tees present the aDnual report together with the fiDaDcial statemellts of the charity for the year ended 31 December 2024. Objectives aDd #ctivities Publi¢ beftefil To relieve the suffering of animals in need of car¢ ond 8tt¢ntion and, in particular, to provid¢ and maintain rescue homes or other facilities for th¢ [lion. care and trcatment of such aninrdls. The provision of frec surgical or medical trtathient, or such treathient at reduced clwges. io animals belonging io persons who are unablc io afford ihe services of a vetetinary surgeon. The trnstecs confimi that they have complied with (he requirements of section 17 of the Charities Act 2011 to h8v¢ du¢ regard to th¢ public b¢nefit guidwnce published by the Charity Commission for England and Wo1¢s. Flnattelal revlew During 2024 we were able to raise more funds than the previo$ year thanks to the genero8?ty of our supporters and thc %ucc¢ss of our fundraising efforts. However, Ihis increase met with significanily highcr demands on our resources as we look in more do8s Ihen ever before. each requÈriri8 viial Care, veicrinary treatment and sUpJn, In addirion, wc invcsied in the openin8 of our very fiTsr cv¢r chariry shop which brought iniiial $et up costs bur will provide an imp)rtani long-iemi source of income for the regcue. Despiie the challenges. we remain commilled io ensuring Ihai every do8 that comes io us receives the carc and second chance They deserve. No fvn(Ls were in defi¢ii during or at ihe end of the year. The major part of TTh1 funds is Provided by donations from the 8eneral public. Structure. governanee 8nd M¥Jn*gemetht N4lure 018fjvernin8 doc4menl The charity is a Charitable Incorpordted Organisation governed by the foundation document dated I lih April 2018. Reerulimeni 4Md #ppolniMw¢Ai oftrusiees The management of the Tnl is the responsibility of the TnLee$. In the ¢v¢nt of a Yacancy in the positlOD of TNstee any suitable applicants ¢0 fill the post will be Considered for suitsbilily by the existing Trustees. Mojor risks ofthose risks The TTU5t¢¢$ hav¢ und¢rtak¢n a risk ¥$$$m¢nI in ord¢r to identify any risks to which the Trust is exposed. Systems have been e5tsbli$hed to mitigate risks. Pa8¢ 2
An els4Do s Rescue Statement of Trustees, Res Th¢ trustees are responsible for preparing the trnstees. report and the finaDcial sratements in accordance with the Unit¢d Kingdom Accounting Stalldards (United Kingdom G¢erllY Accepied Aceounting Practi¢e} and applicable law and regulations. The law applicable to ctwities requires th¢ te¢S io prepare fllJan¢ial siatements for each financial year which give a twe and fair view of the state of f4ffairs of the charity and of the incorning resources and appliLation of resources of the charity for ihat period. In preparin8 these finan¢ial statctnents. the tSte¢S are requiied to.. select suitable accounting policies and then apply them ¢onsiStenily; observe the method5 and principles in th¢ Charittes SORP; mpke judgcments and estimates thai are reasoDable and pnjdent: stale wh¢thcr applicable accouniin8 siandard5 have been followed, subj¢d to any maierial departures disclosed and ¢xplained in the financial siaiements. at prep4r¢ th¢ financial stat¢ments on the going concern basis Unl it is inappropriaic to PTe5uine thai the ¢harity will continue in business. The tN5tees ar¢ responsible for k¢¢ping proper accounting records that disclose with &Sonable accuracy at any time the firtancial position of the charity arbd enable them to ¢nsure Thai ihc financial stht¢m¢nts comply with the Charities Act 2011, the Chariti¢s (Accounts and Reports) Regulaiions 2008, and the provisions of the constitution. The trustees are also resp005ibl¢ for safcguarding th¢ a&%eLs of thc chariry and hence for takitjg reasonable 51eps for the preveniion and d¢icciion of fraud and oth¢r iTre8ulariiics. Th¢ tNstees are responsible for the maintenan¢¢ and integriry of th¢ ¢OTporate and financial infomiation includcd on ihe eharitable company's websit¢. Legislaiion governing th¢ preparation di55eminaiion of linancia] ststemtnts may differ from le8Lslation in oiher jurisdictions. Approved by the trnste¢s of the Charity on .. . and si8rted on its behalf by.. Mithelle Moss Trustee Yasminc Moss Tnlee Gracc Maxtcd Trnstee Pdge 3
An els4Do s Rescue Ind fAn s Rescue I r¢port to the trnste¢s on rny ¢xHmination of the accounts of Allg¢]$ 4 Dogs Rescue for the year ended 31 DeLellLber 2024. Responsibilities and basis Df report As the Lhariiy trustees of Angels 4 Dogs Rescue you are responsible for the preparation of the accounts in a¢cordanc¢ with th¢ requiTements 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 Aci and in carrying oui my examillaiion I have followed all the applicable Direciions given by the Chariry Commission under seciion 145(5Xb) of the ACL Indeptndeni ex#mitter'i statement I have completed Iny examinaiion. I confjrni that no maieria] matters have coine to my attenlion in com)ection with the examination giving me ¢aus¢ to believe thai in any material resp¢¢t.' accounting records were not kept in respect of Angels 4 Dogs R¢scuc as Tty4uir¢d by 5¢Ction 130 of thc Aci,. or 2. the accounts do noi accord with th05¢ records. or 3. the accounls do noi comply with the accounung requirements concerning the forni and content of account5 set out in the Charities (Accounts and Rerts) Regulaiions 2008 other Ihan any requiremcni thai ihc accounis give o 'trne and fair view, which is nor a mattcr considered 95 part of an independenl cxamination. I have no ¢onc¢rn5 al hav¢ com¢ no other m8tt¢rs in nnectiOn with the cxamination to whieh attenlitsn should be dr?wTr in this r¢FM)rt in order to enable a proper understanding of the accounts to be reached. Peter Smith ACPA, ICPA 50 Queen Street Ramsgaie CTI19EE Date.. 22 September 2025 Pag£ 4
Rescue tatement f Financial v.ties for the Year Ended ember 2024 Total 2024 UDrestri¢ted Note Ineomt and EndOwDnts from: Donations attd l¢gwies Other tr3ding activllies 132.547 4,677 132,547 4.677 Total income 137,224 137,224 Expendlturt on: Raising funds Chariiable activities {4,693} {4.6931 (114,4451 (114.445) Total expenditur¢ 119.1381 119,138) Nct movement in funds 18.086 18.086 Reeothtlll8tion of funds Total funds brought forward 8,971 8,971 27.057 Total funds carried forward 13 27,057 Total Unrestrleted 202.1 Note Ine•me and F.ndowmeTrts from: Donations and l¢g4¢ies Expendlture on.. Rai8ing fundg Charitable a¢tiviiies 96,149 96.149 (2.200) 91,896) {2,200) 91,896 Total expenditure 94,096 94,096 Net movem¢nt in funds 2,053 2,053 Retonelli*tlon of funds Total funds brought fonvdrd Total funts carried fonvard 6,918 6,918 13 8.971 8,971 All of the charity's actÉVlties derive from continuing operations during the above two periods. The ndS breakdown for 2023 is shown in note 13. The notes on pages 7 tt> 13 form an inQgral part of these r]nanei&l statem¢nts. Pa8c 5
els4Do s Resc tration number: 1177918 Balance Sheet a at 31 Dtcernber 2024 2024 2023 Note Flxed assets Tangible assets 119 149 Current 855¢ts Debtors 10 8,471 19,766 Cash at bank 8nd in hand 10.934 28.237 10,934 Credltort: Amounts falllng due wlthln one year Net eurrent *s$¢ts 12 11,299 2.1121 26,938 8,822 N¢t 27,057 8,971 Fund$ of the charlty: Unrestricted Income fund5 Unrc8lricted 27.057 8,971 TotAI funds 13 27,057 8.971 The fin cial slatemett15 on pagcs 5 to 13 were approved by the tTUStees. and authorised for is5uc on Si8ned on their b¢haifby: MiLhelle Moss Trustee Yasmin¢ Moss Trustee Cirace Maxted Trustee Th¢ not¢s on pages 7 to 13 forni an integrdl part of thes¢ fJnancia] Statements. Pag¢ 6
Notes to the Finan l A£¢ountiDg policiej Statement of eompllanet The fjtjancial siaternenis have been prepared in accordance with the second ediiion of the Chariiies Statement of Re¢ommended Practice issued ill (k.iober 2019, the Financial RqK)rting Standard applicable in the United Kingdom and Republi¢ oflrelaod IfRS 102) and the chan.iies Ac¢ 2011. B851$ of prep*ration Angels 4 Dogs Rescu¢ rn¢¢ts the d¢finilion of a public benefit entity und¢r FRS 102. The accounts (financial statements) have been prepared under th¢ kn'storical ¢ost ¢ollv¢ntion with it¢tDS r¢¢4Jgnis¢d at ¢ost or transaction value unles5 Otherwise stated in the rel¢vanl noie(s) to these a¢eounts. The trustees consider that there ar¢ no Material un¢¢rtainti¢5 aboui the charity's ability lo continue a going concern. IDcome #nd endowments Voluntary income includin8 donations, gifts. l¢ga¢i¢s grnnts that provide ¢or¢ fundin8 or are of a general nature L5 reco8ni5ed when the ch3rity has ¢niiil¢m¢nt lo ihe in¢om¢, it 15 probable thot th¢ in¢ome will be re¢¢ived and the amount ¢an b¢ rn¢¥sured with surfi¢ienl reliability. Exptndlture All expenditure 1$ r¢¢ognis¢d on¢e there is a legal or ¢on$tru¢iive obligaiion io thai expeDditure, il is probablc s¢tilement is required and the omouni can be measured reliably. All ¢o$ts ore allo¢ated lo th¢ applicable expendiluTe head2Dg thai aBgregaie similar costs 10 ihai category. Where costs cannot be directly attribuled to particular headings ihey have bttn allocated on a basis consistent with the use of resources, with central staff Losts allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Oihtr 5UPPOrt Costs are allocaied based on the spread of staff costs. Raisingfunds These are costs incurred in attracting voluntary Éncome, Ihe management of investmentq and those incurred in trading activities that raise fimds. GovernAnce Costs These include the costs ¥ttriblltable to the ¢haTity's mpliance with constitutional and statutory requirements, including audit, Strdtegic management and tTU5tees meetings and reimbursed expenses. Taxa¢lo Th¢ ¢harity is wnsider¢d ¢0 pass the tests set out in Paragraph I Schedule 6 of th¢ Finance Act 2010 and thcrcforc it mccts the dcfinition of a ¢haritable company for UK corporation tax purpose5. Accordingly, the charity is potcntially exempt from tsxaiion in r¢spe¢t of in¢¢)m¢ or capital gains received within ¢ategori¢s covercd by Chaptcr 3 Part I l of the Corpordtion Tax Act 2010 or Section 256 of thc Taxation of Chargeabl¢ Gain5 Act 1992, t(> the extent that such income or gains are applied exclusively to Charitable purpose5. Page 7
An els4Do s Rescue tes to the Fi tate Year Ended 31 D ember 2024 continued Tangible rued sse¢s Individual fixcd assets ¢ostiDg £100.00 or more arc initially r¢¢ord¢d at COSL Depr¢¢iAtl&n And atnorlisatioD Depreciation 1% provided on tangible red assets so as to WTii¢ off the cost or valuation, less any estimated residual value, over iheir exped¢d use7 econOlC life as follows.. Trde debtorg Trade debtors aro amounts due from customers for merclwidis¢ sold or services perfornid in the ordinary course of business. Trade debtors are recognised tnitially at the transactiort pri¢¢. They are subsequently me&sured at amortised cost using ihc effeciivc interest mcthod, lesg provision for impairnieni. A provision for the in)paim)enl of trade dcbtors is established when thcrc is objeciive eYid¢n¢¢ that the charity will noi be abl¢ ¢0 collect all nOUnts due according to th¢ original temLS of the re¢¢ivabl¢s. Cash 4nd cash equlvalent* Cash and ¢quivalenrs cornpris¢ wh on hand dnd call d¢posi15, and oiher shon-terni highly liquid inv¢slmcnts that are Ycadily conv¢rtible lo a known amount of cJsh and are subject to an insignificant risk of hang¢ in value. Fund structure Unre.%trirt¢d incomc fijnds are 8¢n¢ral funds that are available for L%e at th¢ truslees discretion in fiJrther8n¢¢ of the objcctiv¢$ of th¢ charity. Flninelll Instrument$ Financial assets and financial liabilities are recoBnised when the charity becomes a party to th¢ ¢ontra¢tual provisions of the instTumcnt. Financial liabilities and cquity insiwments are classified according lo the subsiance of Ihe conlractual arr8ng¢m¢nis ¢n¢cr¢d into. An cquiry instnim¢ni Is any corttract that rvid¢n¢¢5 4 r¢5idual ini¢r¢si in Ili¢ asseis of the charity after deduciing all of iLs liabilities. Page 8
e154Do Not s to the Financial Statements for the Year Ended 31 December 2024 continued RecognitiTOn andJneasur¢meM¢ All finan¢i81 assets and liabilities are illiiially measured at trattsaetion pric¢ (in¢luding trdll5aCtion costs). except for those financial assets cla5sifJed as at fair value through profit or loss, which are initially measured at fair value {which is norniaily the transaction price exeluding transaction costs). unless the arrangement constitutes a financing transaction. If an arrangement constitutes a fmancillg transaction. the financial asset or fJDanciai liability is measured at th¢ PTcseni value of the fuiure payments dLSCOUlltcd at a k¢1 rate of inlcr¢st for a %imilar debt instrument. Financial asset$ and liabilities only offset in the ststemeni of fiTMllcial position when. and only wben t]¢ exi8t8 a legally enfoTceable right to set off ihe reeo8nts¢d amounts and the charity intends eiiher tl) settle on a n¢t b&si$. or to r¢alisc ihe asset and settle the liability simultaneously. Financial asscis arc derecogni5ed when and only when a) the conifdctual rights to thc c8sh flow.% from the financial &s%et expire or arc settled. b) thc charity traThsfers to anoih¢r party substantially all of ihe risks dnd rewards of ommership of the fjnancial ass¢t, or c) Ihe charity, despite having reined some. but noi all, signiflcant risks and r(ts of ownership, has transferred conrrol of the assei to another party. Ftnan¢ial lipbiliti¢5 ar¢ derecognised only when the obligation specified in the contraci is dis¢harg¢d, ranc¢ll¢d or cxpires. 2 Income from donxtlons and legeles Unrestrlcted lunds Certorl Totxl fundi Donations and Icgacies. Dona¢ions froTn individua15 Gift aid reclaimed Grants, including Capital grants. Graft15 from oiher Charities Regular giving and capital donations 78.247 6,471 78,247 6,471 46,829 46,%29 Ttht#l f(>r 2024 132,547 112.547 Tot81 for 2023 96,149 96,149 3 Income frorn Other Iradlng acilvliffies Unrestrlcted funds General Total Trading incomc. Sal¢s of goods and services 4.677 4,677 Total for 2024 4,677 4,677 Pag¢ 9
els4D scue Notes to the Fina cial Statements ear End d 2024 continued 4 Expettdlture on rlslng funds a} Costs of generatlng donations and leE£les Maintenance wsts £498 b) Costs of tradlDg actlvldts Unrestrleted funds Gener¥Jl TotY41 funds Note Cost of raffles 4.583 4,583 Totll for 21J24 4,583 4,583 T•tal ftsr 2023 2,068 2,068 5 Expendlture on eh8rltabl¢ ac¢lvl¢le5 Unrestrl¢ted funds Generil Toial fuNd$ Note Governance costs 114,445 114,445 Total for 2023 91,896 91,896 Page 10
An els4Do s Resc Notes to the Fi tements for the Year Ended 31 Deeember 2024 continued 6 Analysi5 ofgovernanee stspport ¢tyyts Governance costs Unrestricted runds G¢n¢ral Total funds EKamiTration fees Independent examinefs ft¢s Depr¢ciation, amortisation and other similar costs Other support costs 1.160 30 113,255 30 113.255 Total for 2024 114,445 114.445 Total for 2023 91,896 91,1196 7 Trustees remun¢rAtIoD #nd expenses NO trustees, nor any P¢Twns connecied with them. have received any remunerniÈon from the charity during the year. Pagcll
s Rescue Notes to the Financial tat Year End d l December 2024 8 Taxation The eharity is a r¢gistered charity and is theTefore ex¢mpt from taxation. 9 T&ngible fixed #Metl Furnlture and equipment Tot*1 Cost At l January 2024 455 455 At 31 December 2024 455 455 Dtpr&lAtlon At l January 2024 ChaT8e for ihe year 306 30 306 30 At 31 Dccember 2024 336 336 Net book value At 31 December 2024 At 31 December 2023 149 149 10 Debtors 2024 Oiher debtor5 8,471 I I C#sh And cash equlvalents 2024 2023 Cash on hattd Cash at bank 19,766 10,929 19.766 10,934 12 Creditors.. amounts falling due withln one year 2024 2023 Other loans Other ¢redilors 100 1,199 100 2,012 1.299 2,112 Pagr 12
Is4Do Rescue Notes to the Financial Statement ar Ended 31 December 2024 13 Fund$ Bal#nct Bal#rtee t I
¢31
January Incoming Resource8 Deeember 2024 resourc eIpended 2024 Unrestrieted General 8.971) 137.224 119,138 27,057 Balance Balxnee a131 Incoming Re50Mrce$ De¢ernber r¢$ourees expended 202.3 January 2023 UDr¢strl¢ted General 6,918 96,149 94.096 8,971 14 Analy$L¥ of net *$ts between funds Unrestrlcted Total funds Gener¥] Tangible fixed assets CuJTeni assets Current liabilities 119 28,237 1,299 28,237 1,299 Total net assets 27,057 27,057 TotAI rund5 at Ji December 2023 Unr¢s¢rlcted funds General Tangible fixed assets Current a55ets Currcnt liabilitie5 149 149 10,934 2,112 2,112 Total nel assets 15 RelAted party tran¢t10$ Th¢re were no related party trajisactions in the year. Page 13
D t 'led Statement of Financial Aetii, e5 for the continued ded ber 2024 Tot41 2024 Total 2023 DoM&iioDs and legocies Raffle and Loiiery Income Appeals and donations Gift Aid lax re¢laim¢d Grynts - other agen¢i¢s Adoption fees 14.004 78.247 6,471 16,279 64.464 32,825 15.406 132,547 96,149 Oiher it41K aclivilies Shop sales 4,677 4,677 R471slnRfunds FundraisinbT costs Raffle Purchas¢s Comput¢r $ofare and maintMance costs 167) 14,583) (2,0681 132 (4.6931 12,2(KJl ChAritubl¢ aLtiviiies R¢nt Light, heal And pow¢r Insurance Anxmal care costs Kcnnels Rcpairs and renewa]s Shop renovation Office expenses Printin8, POStag¢ and stationery Subscriptions Charitable donations Travel and subsi5tenee Accouniancy ftts Bank charges Depreciation of otykce cquipment 11,667) 1605) (1,0191 {61,11401 (56,979) (30,7441 (25,942) {16) (9,6051 (1,879) 11,712) {55} {2161 {5,0531 {600) (262) 137 (341) (6,309) {1,1601 {2491 (30) 114,445 91,896 This page does not form part of thc StsDJtory fjnallrial Slat¢ents. Pag¢ 16