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2021-12-31-accounts

Charity registered number: 1179928

CANDY'S HOUND RESCUE INTERNATIONAL (Formerly known as Candy Cane Rescue) Charitable Incorporated Organisation

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

CANDY'S HOUND RESCUE INTERNATIONAL

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 18
Independent examiner's report 19
Statement of financial activities 20
Balance sheet 21
Statement of cash flows 22
Notes to the financial statements 23 - 34

CANDY'S HOUND RESCUE INTERNATIONAL

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees David Gibson Maura Berrini, Chair Jenna Ann Harris Karen Hassan Susan Cotton Charity registered number 1179928 Registered office 910 The Crescent Colchester Business Park Colchester Essex CO4 9YQ Independent examiner MHA MacIntyre Hudson Chartered Accountants 910 The Crescent Colchester Business Park Colchester Essex CO4 9YQ Bankers Lloyds Bank plc. 25 Gresham Street London EC2V 7HN

Page 1

Trustees’ Annual Report

for

Candy’s Hound Rescue International

Charity Registration Nr: 1179928

For The Period 1 January 2021 to 31 December 2021

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 2

Trustees Report for the year ended 31[st] December 2021 (continued)

Contents

  1. Structure, Governance and Management

  2. a. Charity Constitution

  3. b. Organisational Structure

  4. c. Charity Advisors

  5. d. Trustees

  6. Objectives and Activities

  7. a. The Aims of Candy Cane

  8. b. The Process – Journey From Rescue to Forever Home

  9. c. Strategies to Achieve Aims of Charity

  10. d. Benchmark Criteria to Measure Success

  11. e. Volunteers

  12. f. Grant Funding

  13. Achievements, Performance, Risks

  14. a. Achievements

  15. b. Performance

  16. c. Risks

  17. Financial Review

  18. Fundraising

  19. Plans for Future Periods

  20. Public Benefit

Financial Statements for Year Ended 31 December 2021

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 3

Trustees Report for the year ended 31[st] December 2021 (continued)

1. Structure, Governance and Management

Candy’s Hound Rescue International (CHRI), formerly Candy Cane Rescue, was founded in 2017 by Kerry Lawrence and registered as a Charitable Incorporated Organisation (CIO) on 14 September 2018, registration number 1179928, with a registered address of 910 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ.

The objectives of the CIO, as per its Constitution, are to promote humane behaviour towards and rescue dogs (primarily Greyhounds) from the meat trade in China by providing appropriate care, protection, treatment and security for dogs which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage, in particular by providing rescue homes or other facilities for the reception, care and treatment of such dogs.

Expansion of the charity has demanded a few rescues (less than 5% of total) from other regions including the Vietnamese and South Korean meat markets, galgos from Spain and some hounds from Cyprus, Romania and Russia.

Once Candy Cane Rescue have committed to rescuing a dog they travel to the nearest vet for treatment, health checks and vaccinations. Once healthy enough they then go into boarding with one of our boarding partners in China with the aim of getting them to Beijing as soon as possible. Once vaccinated the quarantine starts which is 3 months for the UK and 30 days for the US.

We work with rescue partners in the US and the UK which take the dogs on arrival and rehome them once assessed and ready.

b) Organisational Structure

----- Start of picture text -----
Head Trustee Trustee
Maura Berrini Susan Cotton
Founder Trustee
Kerry Lawrence Jenna Harris
Trustee Trustee
David Gibson Karen Hassan
China UK USA
Doe Doe (Yun Xiao) Volunteers Volunteers
Vets Admin Home Checker Fundraisers Flight Transport Fundraisers
Monika Kubal Co-Ordinator Gwenda Watt Volunteers Vaughan Harman Jacqueline Howard
Jayne Brack Sharon Podmore Kerry Lawrence Ellen Ganopoulos
Angela Kilner Steve Hill
Karen Hassan
Coral Hodgkins
Boarders Home Checkers Amy Cole Flight Volunteers
Various Nancy Ann Jones
Nationwide
----- End of picture text -----

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 4

Trustees Report for the year ended 31[st] December 2021 (continued)

1. Structure, Governance and Management (continued)

b) Organisational Structure (continued)

To help deliver the objectives of the charity, we work with the following rescue partner organisations:

United Kingdom

East Midlands Dog Rescue Contact: Sandy McClusky & Lynne Simpson Pingle Farm Seine Lane Enderby Leicestershire, LE19 4PD Ravens Rescue Contact: Sarah Price 47 Birds Meadow Pensnett Brierley Hill, DY5 4TD Homes for Hounds 24 Butts Hill Crescent Bugbrooke Northants, NN7 3QP

United States of America

Motor City Greyhound Rescue Contact: Jennifer Valdez & Amy Klettner PO Box 14721 Detroit Michigan, 48214 Greyhound Friends of New Jersey Contact: Maria Lutz & Linda Lyman PO Box 4416 Cherry Hill New Jersey, 08034-0669 National Borzoi Rescue Foundation Contact: Ann Marie Wiseman & Barbara Lord PO Box 231 Dix Illinois, 62830 Michigan Greyhound Connection Contact: Susan Bilsky & Ken Mitchell PO Box 725384 Berkley Michigan, 48072-5384 Texas Italian Greyhound Rescue Contact: Robin Toula Hollywood Feed 1415 E. Renner Road Richardson Texas, 75082

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 5

Trustees Report for the year ended 31[st] December 2021 (continued)

1. Structure, Governance and Management (continued)

‘b) Organisational Structure (continued)

United States of America (Continued)

Spain

Minnesota Greyhound Rescue Contact: Jen Komatsu & Lloyd Komatsu 9159 Dalton Court Inver Grove Heights Minnesota, 55076 Fast Friends Greyhound Adoption Contact: Sharron Thomas & Amy Roy 14 West Swanzey Road Swanzey New Hampshire, 03446 Galgos Del Sol Contact: Tina Solera Sierra Del Molar, No 2 San Javier Murcia, 30730

China

Plush Bears Shelter Contact: Lian Xiaodan Miaoyin Miaoshan Nursing Garden Golden Tiger Village Erlong Township Taonan City Baicheng City Jilin Provence

c) Charity Advisors

Candy Cane Rescue advisors are as follows:

Accountant

MHA Macintyre Hudson 910 The Crescent Colchester Business Park Colchester Essex CO4 9YQ

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 6

Trustees Report for the year ended 31[st] December 2021 (continued)

1. Structure, Governance and Management (continued)

In the 12 months up to 31 December 2021 Georgina Keenan resigned as a Trustee as she could not commit to the time required to adequately support the charity due to personal work commitments.

Appointment of Trustees

The procedure to appoint Trustees is as follows:

Decision Making

All decisions made by the trustees must be made either in person or electronically by email; the trustees are responsible for all decisions within the charity although have delegated the following roles to volunteers:

All trustees decisions are undertaken on a majority vote basis; if there are an even number of trustees the Chair Trustee will have the deciding vote. All decision making is to be documented in writing.

Where a trustee is unable to fulfil their tasks, refuses to or repeatedly does not respond to the other trustees in a timely manner within a period of three months, without reasonable excuse, then the other trustees may raise the matter with the trustee in question and seek a resolution which may require that his or her office be vacated.

Arrangements for Setting Pay and Remuneration of Key Management

When setting the remuneration of the key staff the trustees benchmark against data provided in the Harris Hill Annual Salary Report. An annual review of all salaries is made to ensure that the remuneration provided is fair and reflects the responsibility and role involved.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 7

Trustees Report for the year ended 31[st] December 2021 (continued)

2. Objectives and Activities

The aim of the charity was originally to rescue as many dogs as possible from the Chinese meat market, initially in batches of 10, and being the only greyhound rescue in China there is significant supply. The charity, and its network of Partners, has grown exponentially, at a rate faster than anticipated, with rescues expanding beyond China to other Asian countries plus some European countries, although the Chinese operations continue to account for 95% of its operations.

Greyhounds are exported from Britain, Ireland and Australia by breeders and owners to race in China and are kept in the most awful conditions with no animal welfare laws. When they have outlived their usefulness many end up in the meat trade to be beaten, hung, boiled or skinned alive.

When the charity’s namesake ‘Candy’ was killed by another dog in a rescue centre, just the day before she was due to fly to the UK to be rehomed, founder Kerry Lawrence decided she needed to have more control over their recovery and care and established Candy Cane Rescue, now called Candy’s Hound Rescue International (CHRI).

In addition to the rescue, the charity is committed to providing the best veterinary care to help improve survival rates and also provide a support network for the dogs both whilst in the charity’s care and also once they have been rehomed in places which can provide commitment and nurturing as required. The charity takes pride in ensuring that all dogs will realise a life that they had only been able to dream of before and educating fosters, adopters and the wider public on how to understand and care for the hounds.

These dogs are often traumatised and have suffered unimaginable abuse. They have never been shown love, are not toilet trained, have never walked on a lead, have never gone up stairs and do not understand day to day noises such as televisions and hoovers.

Hounds are also unique from other dogs; they have very little body fat, just one layer, and this makes it difficult for them to regulate their body temperatures. They feel the cold and also overheat when the weather gets warmer. Coats need to be worn when it is cold or wet cooling coats in the summer.

Hounds love their comfort; sadly the rescue hounds have come from situations where they have never had a bed and will quite often have poor coats due to how they have been living.

To mitigate stress for the dogs as much as possible Candy’s Hound Rescue aim to improve the speed of re-homing, subject to quarantine rule restrictions; due to the reduced time to quarantine dogs for transfer to the US where possible most dogs will be rehomed in the US rather than the UK.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 8

Trustees Report for the year ended 31[st] December 2021 (continued)

2. Objectives and Activities (continued)

Rescue

The charity rescues dogs from meat markets, breeders, trucks, shelters, underground racetracks, ex police working dogs, strays or any other situations that a dog needs help from and although CHRI accommodates all dog breeds, sighthounds are always rescued first.

Many of the dogs are sourced through local activists in China that request for help rescuing the dogs and are purchased at the slaughter houses and meat markets, with the price set according to weight; for smaller dogs (eg whippets) it’s around £50 and a full size greyhound is £100.

Transfer to Safe Holding Shelter / Vets

As soon as dogs are put under CHRI they are sent to a safe holding shelter or to vets for care, depending where the dog is, and bloods are taken.

Health Check Ups

The dog travels to a vet as soon as possible where they will undergo a routine health check-up, vaccinations, spay/neuter, dental and any other treatment they need. Some of the hounds have injuries, skin problems, broken bones. Whatever their health problems CHRI will ensure that they are treated for their needs.

Routine health check-up includes

Blood test Canine parvovirus Ag test Canine distemper Ag test Canine coronavirus Ag test Stool test (check for internal parasites) CDV/CPV/CCV antibodies test Physical examination

Vaccinations include Nobiva kennel cough vaccine x 1 Vanguard plus 5/CV-L x 2 Rabies vaccine Deworming

Spay/castration and dental care includes Pre operation examination Spay surgery for females Castration surgery for males Dental prophylaxis

All of this takes a minimum of 21 days boarding at the vets, sometimes longer if they have more serious health problems or injuries.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 9

Trustees Report for the year ended 31[st] December 2021 (continued)

2. Objectives and Activities

b) The Process - Journey From Rescue to Forever Home (continued)

Transfer to Boarding in China

Once dogs have completed treatment and been given a clean bill of health, they then go into boarding and continue their quarantine:

Dogs travelling to UK 3 months quarantine Dogs travelling to US 30 days quarantine

Once discharged from the vets care the dogs are matched with rescues that are best placed to continue their care and where to be repatriated, either UK, Europe or US. Whilst in China the dogs are trained to walk on a lead and are assessed as much as possible with people, children, other animals (such as cats), and around food and toys.

Transfer Abroad

Sadly, not all the dogs that are rescued make it to their forever homes due to illness or injuries that cannot be treated. This is one of the hardest parts of our rescue. However, we take comfort from knowing they have passed away finally experiencing love and kindness, something most of them have never experienced in their lifetime.

At the start of 2021 we had identified a significant number of points to address to improve both the operational efficiency and income generation of the charity:

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 10

Trustees Report for the year ended 31[st] December 2021 (continued)

2. Objectives and Activities (continued)

The main criteria, in pre-pandemic years, used to assess the success of the charity’s activities were the number of dogs rescued, brought back to full health and rehomed.

The benchmark criteria for 2021 changed due to the continued pandemic in both China and Europe and therefore focused on caring for the dogs long term at the vets and shelters until the pandemic restrictions were fully lifted, and being able to fund the increased costs associated with this without the ability to carry out normal fundraising activities.

Simultaneously, success for the year can also be measured by the improvements to the operational structure of the charity which will have long term benefits to the charity in the future.

CHRI, like any charity, prospers from its network of volunteers, both in the UK, China and through its partner rescues in the US and Europe.

Roles of volunteers in CHRI can vary from walking the dogs, carrying out fundraising activities, administration roles, updating social media, fostering, doing homechecks to verify suitability of a potential home for a dog and helping set out policies and guidelines. The time involved for each individual volunteer can differ depending on their role and location; a summary of the main volunteer roles is set out below:

Administration

In this digital and connected age, most individuals use the Internet as their preferred method of sourcing information. Therefore the role of the administrator is vital in ensuring that the Candy Cane website remains as relevant and up-to-date as possible.

The primary duties of the administrator are updating the web page with the latest news and events concerning the charity. This is to keep people informed about the work performed in China including the many rescue missions.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 11

Trustees Report for the year ended 31[st] December 2021 (continued)

2. Objectives and Activities (continued)

Administration (continued)

The page is regularly updated with full details of any dogs available for adoption, charting their journey from rescue through to final adoption. Details of the dogs are presented in order to best match a prospective adopter with the correct dog.

The charity organises many fund-raising events both in the UK and abroad. Details of these events are published on the web page. Anyone looking at the page can easily work out what events are taking place, where they are and how to take part and / or donate.

In addition articles are published on the raising of charitable funds and their distribution.

Other duties of the administrator pertain to the organising of events such as street, shop collections, working closely and liasing with Local Authorities. This is to ensure that all relevant permits are obtained and any regulations adhered to. Risk assessments are performed to ensure the safety of volunteers, any dogs involved and the general public as a whole.

Flight Volunteer

The role of the flight volunteer is to escort the rescue dogs safely from the location they are in, to new destination. i.e. Beijing to UK and responsibilities and duties include the following:

Dog Walking

In addition to providing exercise the role of the dog walker is to provide the dogs with an opportunity to socialise safely in an environment that is strange to them (new Country, house) and to allow the volunteers to assess the behaviour of the dogs, both when on their own and with other dogs, with the aim to assess their needs and ensure that their adoption profiles are accurate to enable them to be matched with the right family.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 12

Trustees Report for the year ended 31[st] December 2021 (continued)

2. Objectives and Activities (continued)

Dog Walking

In agreeing to help walk Candy Cane Rescue dogs whether as a volunteer dog walker or a foster family the following points are essential:

Home Checker Co-Ordinator

The home checker co-ordinator must liase with all home checkers nationwide and ensure a prompt and effective service and thereby reduce the time the dogs are waiting for their forever homes. The role of the home checker co-ordinator includes the following:

To carry out the home check role the following needs to take place:

Once a home check appointment has been made the home checker is to visit the property, check for any potential concerns, complete the home checker questionnaire and return the completed document to the home checker co-ordinator. No recommendations to the potential adopting or foster family should be made during the property visit.

Subject to a successful home check the home checker will arrange a follow up visit 6-8 weeks after homing to check on the welfare of the dog and report back to the rescue on the findings including any concerns, if any.

This voluntary role is vital to ensure that we give our dogs and their new owners the best chance of success.

Due to the ongoing pandemic throughout 2020 and 2021 opportunities to apply for grant funding have been restricted with most grants available only for charities with different characteristics to CHRI.

We will keep abreast of grant opportunities that may arise in the future.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 13

Trustees Report for the year ended 31[st] December 2021 (continued)

3. Achievements, Performance, Risks

The period to 31 December 2021 was extremely challenging for the charity due to the continued lockdown restrictions in place with China throughout the whole period, funding difficulties and operational obstacles that had to be overcome in relation to Covid-19.

Number of Dogs Cared For

Over a couple of hundred dogs have been under the care of the charity during the year and despite logistical challenges 74 dogs were able to be repatriated to new homes in the UK, Canada and US.

Fundraising Consultant & Charity Re-Branding

Significant time and effort was spent over a six month period sourcing external consultants and companies to help develop CHRI and then brainstorming, discussing and subsequently implementing recommendations and actions which would benefit CHRI both in the short and long term.

A fundraising campaign over 6-12 months was created, going hand in hand with the rebranding of the charity, new logo and the redevelopment of the website with improved functionality.

Specific actions included, but were not restricted to:

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 14

Trustees Report for the year ended 31[st] December 2021 (continued)

3. Achievements, Performance, Risks (continued)

a) Achievements (continued)

Organisational and Operational Developments

Significant progess and achievements were made during the year to improve both the organisational and operational performance of the charity and included, but were not limited to, the following:

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 15

Trustees Report for the year ended 31[st] December 2021 (continued)

3. Achievements, Performance, Risks (continued)

b) Performance

CHRI, despite operational activities being restricted within China due to Covid lockdowns, the charity has successfully been able to rehome 74 dogs.

Additionally, due to strategic decisions made with regards to fundraising the income for the charity has increased by over 30% compared to year ending 31 December 2020.

c) Principal Risks

During the accounting period we have identified a number of risks to Candy Cane which need to be addressed in the next period. The risks identified are as follows:

Covid-19

Clearly Covid-19 has had a significant on the charity’s ability to rescue, care for and repatriate dogs and a continued risk of Covid-19 are new variants which add to the uncertainty surrounding travel, health concerns and logistics of moving dogs. Restrictions to Chinese borders will also impact on the ability to develop further relationships with organisations, veterinary practices and volunteers within China.

Succession Planning

Succession planning is a risk to the charity, notably the reliance on a small number of individuals within China. Without the ability to travel to China and develop these relationships further the risk will remain and how quickly this can be addressed will largely be determined by the continued pandemic. Direct links also need to be created between the UK operation and the veterinary practices in China to improve auditable channels for all correspondence such as invoicing. This can only be addressed once China opens up the borders with overseas travellers.

Illnesses and Diseases of Dogs

Many of the dogs rescued are in very poor health and they have never been vaccinated. Although CHRI keeps them at trusted vets until they are well, strong and fully vaccinated for travel, there is always a risk of underlying conditions which have not been picked up until they reach the UK or US, largely due to the fact the vetinerary care in China is less equipped than in the West.

Discrediting by Pro-Racing Communities

Over the years Kerry Lawrence has been discredited for her tireless work in raising awareness of the plight of ex-racing dogs being sent to China from the UK. This campaigning, which is not carried out through CHRI, has led to false accusations of theft and being a liar, and although all incidents are reported to the police, continued social media posts spreading false information could be harmful to the charity and influence decisions of donors and adoptors, by association.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 16

Trustees Report for the year ended 31[st] December 2021 (continued)

4. Financial Review and Reserves Policy

The total income generated during 2021 was as follows:

Unrestricted Funds £567,721
Restricted Funds £50
Total Funds £567,771

Total expenditure for the year was £543,361 creating an operational profit of £24,410 for the year.

CHRI does not hold any investments or real estate assets. There are currently deficit reserves in place but as a charity our policy for reserves going forward is to ensure that we have two month’s worth of cash in the bank to cover immediate operational costs such as salaries, tax liabilities and consultant costs.

The total funds held as at 31 December 2021:

Unrestricted Funds (£88,403)
Restricted Funds £12,331
Total Funds (£76,072)

Whilst there is a deficit, the measures undertaken during the year have decreased the deficit by 25% compared to the previous year and we expect this deficit to decrease year on year.

The Financial Statement for period ending 31 December 2021 can be viewed at the end of this report.

5. Fundraising

All fundraising to date has been carried out by volunteers or members of the charity including birthday fundraisers through Facebook, other Facebook donation posts specific to stories and dog rescues, volunteers carrying out sponsored events and also raising money through raffles, auctions, Greyt Unite events and the sale of CHRI merchandise.

Due to operational obstacles not all the planned fundraising activities were undertaken during the year but the increased income compared to the previous year demonstrates the effectiveness of the strategic measures taken.

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 17

Trustees Report for the year ended 31[st] December 2021 (continued)

6. Plans for Future Periods

The charity’s prime concern in 2022 is the continued welfare of the dogs currently in boarding and to repatriate them as soon as possible once conditions allow, and to wipe out the current financial deficit. The continued Covid restrictions in China make it difficult to operate and be as effective as operations pre Covid. To help achieve continued success in the future we have identified a number of matters to address in 2022:

7. Public Benefit

The trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. The public benefit of the charity's activities are outlined under 'Objectives and Activities' above. All activities have been undertaken to further the charity's purpose as per its Constitution.

Approved and signed on behalf of the Charity trustees:

…………………………………………… Maura Berrini Chair Date: 26 September 2022

rescue@candyshoundrescue.org | Candy’s Hound Rescue International is a registered charity | Number 1179928

Page 18

CANDY'S HOUND RESCUE INTERNATIONAL

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Independent examiner's report to the Trustees of Candy's Hound Rescue International ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2021.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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 a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

Your attention is drawn to the fact that the Charity has prepared the accounts 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) 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.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 2011 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.

Signed:

Dated: 30/09/2022

Cara Miller ACCA

910 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ

Page 19

CANDY'S HOUND RESCUE INTERNATIONAL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Income from:
Donations
3
Charitable activities
4
Other trading activities
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2021
£
562,894
2,926
1,901
567,721
536,510
536,510
31,211
(119,614)
31,211
(88,403)		 Restricted
funds
2021
£
50
-
-
50
6,851
6,851
(6,801)
19,132
(6,801)
12,331		 Total
funds
2021
£
562,944
2,926
1,901
567,771
543,361
543,361
24,410
(100,482)
24,410
(76,072)		 Total
funds
2020
£
417,581
3,240
4,231
425,052
510,496
510,496
(85,444)
(15,038)
(85,444)
(100,482)

The Statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 23 to 34 form part of these financial statements.

Page 20

CANDY'S HOUND RESCUE INTERNATIONAL

BALANCE SHEET AS AT 31 DECEMBER 2021

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current liabilities
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds		 4,664
58,922
63,586
(140,568)		 2021
£
910
910
(76,982)
(76,072)
12,331
(88,403)
(76,072)		 16,589
34,361
50,950
(152,646)		 2020
£
1,214
1,214
(101,696)
(100,482)
19,132
(119,614)
(100,482)

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................ Maura Berrini Chair Date: 26 September 2022

The notes on pages 23 to 34 form part of these financial statements.

Page 21

CANDY'S HOUND RESCUE INTERNATIONAL

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Cash flows from operating activities
Net cash used in operating activities
15
Cash flows from investing activities
Purchase of tangible fixed assets
10
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
16
The notes on pages 23 to 34 form part of these financial statements		 2021
£
24,561
-
-
24,561
34,361
58,922		 2020
£
31,447
(1,518)
(1,518)
29,929
4,432
34,361

Page 22

CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. General information

Candy's Hound Rescue International is a Charitable Incorporated Organisation ("CIO") and is registered with the Charity Commission (Charity Registered Number 1179928) and Registrar of Companies (Company Registered Number CE015123) in England and Wales. The address of the registered office is given in the Charity information on page 1 of these financial statements. The nature of the Charity's operations and principal activities are detailed in the Trustees Report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) and the Charities Act 2011.

The 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Candy's Hound Rescue International 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.

The financial statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2 Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist, including when considering the impact of COVID-19. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. Accounting policies (continued)

2.9 Financial instruments

The Charity only holds basic Financial Instruments. The financial assets and financial liabilities of the Charity are as follows:

Debtors - trade and other debtors (including accrued income) are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 11.

Cash at bank – is classified as a basic financial instrument and is measured at face value.

Liabilities – accruals and other creditors will be classified as financial instruments, and are measured at amortised cost as detailed in Note 12.

2.10 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2.12 Critical accounting estimates

In the application of the Charity's accounting policies, which are described above, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed above.

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3. Income from donations

Unrestricted
funds
2021
£
Donations
562,894
Total 2020
381,495		 Restricted
funds
2021
£
50
36,086		 Total
funds
2021
£
562,944
417,581		 Total
funds
2020
£
417,581

4. Income from charitable activities

Unrestricted
funds
2021
£
Homing fees
2,926
Total 2020
3,240		 Total
funds
2021
£
2,926
3,240		 Total
funds
2020
£
3,240

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. Income from other trading activities

Unrestricted
funds
2021
£
Merchandise sold
1,901
Total 2020
4,231		 Total
funds
2021
£
1,901
4,231		 Total
funds
2020
£
4,231

6. Analysis of expenditure by activities

Charitable activities
Total 2020		 Activities
undertaken
directly
2021
£
515,245
492,152		 Support
costs
2021
£
28,116
18,344		 Total
funds
2021
£
543,361
510,496		 Total
funds
2020
£
510,496

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Cost of Goods Sold
Fundraising costs
Cleaning
Consulting
Repairs & Maintenance
Vet fees
Dog expenses
Dog transport
Purchase of dogs
Rent, rates and utilities
Travel
Analysis of support costs
Depreciation
Advertising & marketing
Bank fees
Insurance
Printing, Stationery & Postage
IT Software and consumables
Telephone & Internet
Governance costs
Foreign exchange movements
Sundry		 Charitable
activities
2021
£
36,548
837
10,220
240
7,388
1,479
294,112
20,622
133,415
-
6,547
3,837
515,245
Charitable
activities
2021
£
304
1,152
7,292
931
1,012
362
1,006
8,863
6,386
808
28,116		 Total
funds
2021
£
36,548
837
10,220
240
7,388
1,479
294,112
20,622
133,415
-
6,547
3,837
515,245
Total
funds
2021
£
304
1,152
7,292
931
1,012
362
1,006
8,863
6,386
808
28,116		 Total
funds
2020
£
26,866
21
-
205
16,507
-
335,358
10,084
25,763
9,200
16,581
51,567
492,152
Total
funds
2020
£
304
1,574
3,926
463
312
500
1,053
8,928
219
1,065
18,344

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. Analysis of expenditure by activities (continued)

Analysis of support costs (continued)

All governance costs incurred in the current and prior year relate to independent examiners remuneration, as detailed in Note 7.

7. Independent examiner's remuneration

2021 2020
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 4,200 4,200
Under-provision of prior year examination accrual - 700
Bookkeeping fees 2,880 1,080
Otherservices 1,560 2,805
Payroll services 223 143

8. Staff costs

Wages and salaries
Contribution to defined contribution pension schemes		 2021
£
35,052
1,496
36,548		 2020
£
25,625
1,241
26,866

The average number of persons employed by the Charity during the year was as follows:

2021 2020
No. No.
Employees 1 1

No employee received remuneration amounting to more than £60,000 in either period.

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

9. Trustees' remuneration and expenses

The Trustees are considered to be the Key Management Personnel of the Charity. During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL) .

10. Tangible fixed assets

Cost or valuation
At 1 January 2021
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
Debtors
Due within one year
Taxation and other social security
Prepayments and accrued income		 2021
£
4,664
-
4,664		 Fixtures and
fittings
£
1,518
1,518
304
304
608
910
1,214
2020
£
3,157
13,432
16,589

11. Debtors

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

12. Creditors: Amounts falling due within one year

Other loans
Other creditors
Accruals		 2021
£
26,000
-
114,568
140,568		 2020
£
35,000
1,064
116,582
152,646

During the year, one of the Trustees, Maura Berrini, provided a short-term loan to the Charity, the balance of which was £16,000 at the year-end. The loan is unsecured, interest-free and repayable within one year.

Another short-term loan of £10,000 was also made to the Charity in the year by a supporter. This loan is also unsecured, interest-free and repayable within one year.

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

13. Statement of funds

Statement of funds - current year

Unrestricted funds
General funds
Restricted funds
Dog shelter
Total of funds		 Balance at 1
January
2021
£
(119,614)
19,132
(100,482)		 Income
£
567,721
50
567,771		 Expenditure
£
(536,510)
(6,851)
(543,361)		 Balance at
31
December
2021
£
(88,403)
12,331
(76,072)

The Dog Shelter restricted fund represents donations received to fund the purchase, refurbishment and running of a dog shelter in China.

Statement of funds - prior period

Unrestricted funds
General funds
Restricted funds
Dog shelter
Total of funds		 Balance at
1 January
2020
£
(15,038)
-
(15,038)		 Income
£
388,966
36,086
425,052		 Expenditure
£
(493,542)
(16,954)
(510,496)		 Balance at
31
December
2020
£
(119,614)
19,132
(100,482)

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2021
Restricted
funds
2021
£
£
Tangible fixed assets
-
910
Current assets
52,165
11,421
Creditors due within one year
(140,568)
-
Total
(88,403)
12,331
Analysis of net assets between funds - prior year
Unrestricted
funds
2020
Restricted
funds
2020
£
£
Tangible fixed assets
-
1,214
Current assets
33,032
17,918
Creditors due within one year
(152,646)
-
Total
(119,614)
19,132
15.
Reconciliation of net movement in funds to net cash flow from operating activities
2021
£
Net income/expenditure for the year (as per Statement of Financial
Activities)
24,410
Adjustments for:
Depreciation charges
304
Decrease/(increase) in debtors
13,432
Increase/(decrease) in creditors
(13,585)
Net cash provided by operating activities
24,561		 Total
funds
2021
£
910
63,586
(140,568)
(76,072)
Total
funds
2020
£
1,214
50,950
(152,646)
(100,482)
2020
£
(85,444)
304
(16,589)
133,176
31,447

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CANDY'S HOUND RESCUE INTERNATIONAL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

16. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents		 2021
£
58,922
58,922		 2020
£
34,361
34,361

17. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year		 At 1
January
2021
£
34,361
(35,000)
(639)		 Cash flows
£
24,561
9,000
33,561		 At 31
December
2021
£
58,922
(26,000)
32,922

18. Related party transactions

During the year, one of the Trustees, Maura Berrini, provided a short-term loan of £16,000 to the Charity. The loan is interest-free and repayable within one year. At the year-end £16,000 has been recognised as an outstanding liability.

During the prior year, a loan of £25,000 was made to the Charity by the Trustee, Maura Berrini. This loan was interest-free and was repaid in full in the current year.

During the year, unrestricted donations totalling £3,033 were made by the Trustees to the Charity.

There were no other related party transactions in either period.

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