Charity registered number: 1179928 CANDY'S HOUND RESCUE INTERNATIONAL (Formerly known as Candy Cane Rescue) Charitsble Incorporated Organisation UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
CANDYS HOUND RESCUE INTERNATIONAL CONTENTS Page Rofvron¢o and admlnistrativo dots11$ of the Charity. Its Tru$tsos and advisors Trustees. report Ind•p•nd•nt •xamln•r's rnport Statsmont of financial activiti 2-15 16 17 Balancè sht•t 18 Nol•8 to the financlal $tstsm•nts 19-29
CANDYS HOUND RESCUE INTERNATIONAL REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022 Trustees David Gibson Maura Berrini, Chair Karen Hassan Susan Cotton Charity r8gistsred number 1179928 Prlnclpal offic• 910 The Crescent Colchesler Business Park Colchester Essex C04 9YQ Ind•p•nd•nt •xamln•r MHA Chartered Accountsnts 910 The Crescent Colchester Business Park Colchester Essex C04 9YQ Bankgr¥ Lloyds Bank plc. 25 Gresham Streel London EC2V7HN Page 1
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 Contents Structure, Governance and Management Charity Constitution Organisational Structure Charity Advisors Trustees Obje£tives and Activities The Aims of Candy Cane b. The Process- Journey From Rescue to Forever Home Strate8ies to Achieve Aims of Charity Benchmark Crr(eria to Measure 5cess Volunteers Grant Funding Achievements. Performance. Risk5 Achievements Performance Ri5k5 Financial Revièw Fundraising Plans lor Future Periods Public Benefit Flnanclal Statements for Year Ended 31 December 2022 Page 2 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 l. Structure. Govemance and Management al Charity Constitution C8ndWs Hound Rescue International ICHRII. formerly Candy Cane Rescue. was founded in 2017 by Kerry Lawrence and registered as a Charitable Incorporated Organisation ICIOI on 14 September 2018, registration number 1179928, with a registered address of 910 The Crescent, Col£hester Bu5ine55 Park. Colchester. E55ex. C04 9YQ The objectives of the CIO, as per it's constitution, are to promote humane behaviour ttswards and rescue do8s (primarily Greyhounds) from the meat trade in China by providing appropriate care. prote£tion, treatment and security for do85 which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usa8e, in particular, by providin8 rescue homes or other facilities for rhe reception. care and treatment of such do8S. Expansion of rhe charity has demanded a few rescues (less than S% of totall from other regions includinE the Vietnamese and South Korean meat markets. 8al8os from Spain and some hounds from Cyprus, Rornania and Russia. Onct Candl5 Hound Rt5cuÈ have tomrnitted to rescuing a do8 they travel to the nearest vet for treatrnent, health check5 and vaccinations. Once healthy enou8h they then 80 into boardin8 Wlth one ol our boardin8 partners in China with the aim o18ettin8 them to Beijin8 as soon as possible. Oncè vaccinated the quarantine starts which is 3 months for the UK and 30 days for the US. We work with res£ue partners in the US and the UK which lake the dogs on arrival and rehome them once assessed and ready. bl Or8anlsatlonal Sirutture Trystee gA5Coan erry Lèwtence Trust aMHass hln* Doe Doe Iyun a01 UK V¢Yunteers USA Volunteer5 vlts FUr1$e Ctrordlnrtar Brxk GwEndaWall Sharon Wa Kilner Emthèfils Vav8hèn Haiman GoFeith Ktrty Lèwrtnce SteveHIll EllenGanopoulos Boarde Fllshtviqunteers N3n(yAnn JoTre5 Vali( Page 3 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 l. Structure. Governance and Managemert {continued) bl Organisational Structure Icontinvedl To help deliver the objectives of the charity we work with the following rescue partner orsanisations.. United KinoM East Midlands Do8 Rescue Pin8le Farm Seine Lane Enderbv Leicestershire, LE19 4PD Contact- Sandy Mcclusky & Lynne Simpson Ravens Rescue 47 Birds Meadow Pensnett 8rierley Hill. OYS 4TD Contact- Sarah Price Homes lor Hounds 24 Butt5 Hill Crescent 8ugbrooke Northants. NN7 3QP Green Acre5 Anirnal Rescue Ebbs Atres Farm Talbennv Haverfordwesi SA62 3XA Contact= Mikey LavAor Unlted States of Amerlca Motor City Greyhound Rexue PO Box 14721 Oetroit Michigan, 48214 Coniact: Jennifer Valdez & Amy Kletiner Covers Canada Greyhound Friends of New Jersev PO Box 4416 Cherry Hill New Jersey. 08034ffj669 Contact.. Maria LutL & Linda Lyman National Borzoi Rescue Foundation PO Box 231 Dix Illinois, 62830 Contact: Ann Marie Wiseman & Barbara Lord Michigan Greyhound Connettion PO Box 725384 Berkley Michigan. 48072-5384 Contatt= Susan Bilsky & Ken Mitchell Page 4 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue Intemational a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 l. Structure. Governance and Managemert {continued) bl Organisational Structure Icontinvedl United States of America (Continuedl Texas Italian Greyhound Rescue Hollywood Feed 1415 E. Renner Road Richardson Texa5. 75082 Contact-. Robin Toula Minnesota Greyhound ReKue 9159 Dalion Court Inver Grove Hei8hts Minnesota, 55076 Contact: Jen Komatsv & Lloyd Komatsu Fast Friends Greyhound Adoptlon 14 West Swaniey Roail Swanley New Hampshire. 03446 Coniact.. Sharron Thomas & Amy Roy Canad Greyhound5 Pet5 NL IGPNLI Bowring Park 305 Waterford Brid8e Road St John's Newfoundland and Labiador Newfoundland Contatt: Kim Powell 5paln Gal80s Del Sol Sierra Del Molar, No 2 San Javier Murcia. 30730 Conia(t- Tina Solera Chlna Plush Bears Shelter Miaoyin Mia05han Nursing Garden Golden Tiger Village Erlong Township TaoThan City Baichen8 City Jilin Provence Coniact: knan Xiaodan cl Charity Advisors Cand¢s Hound Rescue advisors are as follows- Accountant MHA 910The Crescent Colchester Business Park Colchester Essex. C04 9YQ Page 5 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 l. Structure. Govemance and Managemert {continued) dl Trustees In the 12 months up to 31 December 2022 Jenna Harris resigned as a Trustee to lake up an employed position within the charity as Administration Manager. Appointment of Trustees The procedure to appoint Trustees 15 as follows.. Identify skills, knowled8e and skillsets re4uired and a8ree number of trustees required Create shonlist of proposed trustees Ino minimum or maximum number) Candidate to discuss the role with the trustee5 Carry out background checks on potential trustee to ensure meet5 guidelines set out in the Constitution Introduce new trustee to Chair. Treasurer and volunteer5 and provide a copy of the Constitution and the latest Trustee Annual Report and statement of accounts. Decision Mukin9 All decisions made by the trustees musi be made either in person or electronically by email.. the trusiees are responsible for all decisions within the charity althou8h have dele8aied the following roles to volunteers.. Drafting of policies for operational matters sh as dog walking and home checking. Administrative matters and social media posts Fundraising artivities and 5trate8v All tru5tee5 decisions are undertaken on a majority vote basis., if there are an èven number of trustees the Chair Trustee will have the decidin8 Vote. All decision making is to be documented in writin8. Where a trustee is unable to fulfil their tasks, refuses to or repeatedly does not respond to the tsther trustees in a timely manner within a period ol three month5, Wlthout reasonable excuse. then the other trustees may raise the rnatter with the trustee in question and seek a resolution which may re4uiie that his or her office be vacated. Arrongementsforsettino Poy ondRemtJner0t of Key Monogement When setting rhe 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 undertaken ro ensure rhat ihe remunerarion provided is fair and reflects the responsibility and role invofved. Page 6 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 2. Objectives and Activities al The Aims of Candls Hound Rescue Iniemational ICHRII The aim of the charity was originally to rescue as many dogs as possible from the Chinese meat market, initially in batches of io. and being the only greyhound rescue in China there is significant supply. The charity. and its network ol Partners, has grown exponentially. at a rate faster than anticipateij, with rescues expanding beyond China to other Asian countrie5 plus some European countries. althou8h the Chinese operatlOn5 continue to account for 95% 01 it5 operations. Greyhound5 are exported from Britain, Ireland and Australia by breeder5 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 meèt trade to be beaten, hu boiled or skinned ale. When the charity's namesake'candw was killed by anorher dog in a rescue centre. just the day before she was due io fly io 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 Cand$ Hound Rescue InterThational ICHRII. In addition to the rescue, the charity is committed to providin8 the best veterinary care to help Smprove sur¥Val raies and also provide a suppon netwot* for the dogs borh 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 educaring fosters. adopters and the wider public on how to understand and care lor the hounds. These dog5 are often traumat15ed and have Suffered unimaginable abuse. They have never been shown love, are not toilet trained, have never walked OTh a lead. have never gone up Stairs and do ngt understand day to day noise5 such a5 television5 and hoovers. Hounds are also unique frorn other do85.' they have very little body lat. just one layer, and this make5 it difficult for them to re8ulate their body temperatures. They feel the cold and also overheat when the weather 8eis warmer. Coats need to be worn when it is cold or wet coolin8 coats In the summer. Hounds love their comfort- sadly the rescue hounds havecome from silu8tions where they have never had a bed and will quite often have poor coals due to how they have been living. To mitl8ate stress for the dogs as much as possible Candrfs Hound Rescue aim io improve the speed of re-homin& subject to ovaraniine rule restrictions.. due to ihe redvced time to quarantine dogs for transfer to the US where possible most dogs will be rehomed in the US rather rhan the UK. Page 7 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue Intemational a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 2. Objectives and Activities (continued) al The Process- Journey From Rescue to Forever Home Rescue The charity rescues dog5 from meat market5. breeders. trucks. Shelters, underground racetracks, ex police working do85. Strays or any other 51tuations that a dog need5 help from and although CHRI accomrnodates all dl breed5 5ighthounds are alway5 rescued first. Many ol the dogs are sourced throu8h local attivists in China that request for help rescuin8 the dogs and are purchased at the slaughter houses and meat markets. with the price set accordln8 to wei8ht. for smaller do8s le8 whippets) it's around E50 and a full size 8reyhound is EJOO. Tronsfrr to Sufe HoldingShelrer/ Vets As soon as dogs are pul under CHRI they are sent to a safe holdin8 shelter or to vets for care, depending where the dog is. and bloods are taken. Health Check Ups The dog travèls to a vet a5 500n as p055ible where they will under80 a routine health check-up, vaccinations, 5pay/neuter, dental and any other treatment they need. Some ol the hound5 have injuries, skin problerns, broken bones. Whatever their health problerns CHRI will ensure that they aré treated for thÈir needs. Blood test Canine parvovifus A8 test Canine distemper A8 test Canine coronavirus Ag test Stool test (check for internal parasitesl ctw/cpvICCV aniibodies test Physical examination Nobiva kennel cough vaccine x I Vanguard plus S1CV-Lx 2 Rabies vaccine Dewormin8 (astratn and dental care include5 Pre operation exarnination Spay surgery forfemales CastTation surKery for males Dental prophyla¥is All of this takes a minimum of Zl days t#)ardin8 at the vets, sometimes longer if they have more serious health problems or injuries. Page 8 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 2. Objectives and Activities bl The Process- Journey From Rescue to FcKever Home Icontinuedl Tronsfrr to Boording in Chino Once dogs have completed treatment and been given a clean bill of health. they then go into boarding and continue their quarantine.. Do8S travellinB to LIK 3 month5 quarantine Do8S travellin8 to US 30 days quarantine Once dixhar8ed from the vets care the do8s are matched with rescues that are best placed to £ontinue their care and where to be repatriated, either UK, Europe or US. Whilst in China the do8$ are trained to walk on a lead and are èssessed ès much as possible with people, children, other ènlmals (such as cats), and around food and toys. TronsfrrAbrood Flights booked for dogs reat0 travel aThd also flight volunteers. Paperwork completed for do85 travelling. Day before travel do8s have vet check up to ensure they are fit and healthy to travel Do8$ travel to Btijin8 airport where they meet flight volunteers who have travelled from the UK / us io China io escort the do8s back. Dogs being transferred to the UK fly to Paris CDG where met by transport who wlll continue journey to UK via Calais where they go through pet reception and have their paperwork. microchip and health certificate checked. Travel through EurotuThnel to Folkestone where they make their way to Kerry Elliman, then to their foster homes, to be vet checked and as5es5ed until ready to be rehorned in the UK, For the do8S that 80 from China to the US the US rescues will arrange flight volunteers The do8$ are assessed for behavioural characteristics and suitability for different families ènd environments before full adoption. Sadly, not all the do8$ 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 ihey have passed away finally experiencing love and kindness, something mosi of them have never experienced in their lileiime. cl Strategies to Achieve Aims of Charity At the start 012022 we had identified a significant number of kN)ints to address to improve both the operational efficiency and incorne 8eneration ol the charitv.. Continued data input for CRM 5Y5tern and links to Gift Aitl reclairn Focus activities on existing dogs welfare whilsi China l(Kkdowns Still in place Create fundraising campaign and events progrnmme Further develop merchandise offerin8 Develop further database of all dogs in Cand(s Hound Rescue and analyse further'costs per dog5, Identify new Patf0fi5 lor the charity Improve comrnunication channe15 between UK and China vets and boarding accommodation Improve auditable process for China invoicing Page 9 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 2. Objectives and Activities {continuedl dl Benchmark Criteria to Measuresuccess The main criteria. in pre-pandemic years. used to assess the success of the charity's artivities were the number of dogs rescued. brought back to full health and rehomed. The benchmark criteria for 2021 chan8ed due to the continued pandemic in both China and Europe, which continued in China throu8hout 2022. and therefore focused on carin8 for the do85 lon8 term at the vets and shelters until the pandemic restrictions were fully lifted. and bein8 able to fund the 5ncreased costs ass¢xiated with this Witho the ability to carry out normal fundraisin8 activities. el Volunteers CHRI, like any charity, prospers from its network of lunteerS, both in the UK, Chlna and throu8h its partner rescues in the US and Europe. Role5 of volunteers in CHRI can varyfrom walking the dogs. carrying out fundraising activities, administration role5. updating social media. fosteriTh8, doing homechecks to verify 5Ultability of a potential home lor a dog and helping set out policies and guidelines. The time involved for each individual volunteer can differ depending on their role and Ic<ation. Flight Volunteer The role ol the fli8ht volunteer is to estort the rescue do85 safely from the location they are in. to new destination. i.e. 8eijin8 to UK aThd responsibilitie5 and dutie5 include the following.. En5urt visa and pas5POrt are valid and in date to travel Arran8e bookin85 for outward. return fli8hts and accommodation, liaisin8 With UK and Chinese volunteers to ensure do8s are ready to travel and can 8et on the flS8hi Fly out to destination Liaise with Chinese volunteers Meer dogs and ¥olunieers ai airport where iravelling from Check microchips maich passports For dogs travelling in hold- Ensu crates are clean and comfortable for iravel, water tM)ttles are filled and secure and dogs are not wearing collars. For dogs travelling in cabin- ensure dogs are comfortable and secure in carry bag5 On arrivin8 at destination. collect dogs travelling in hold and crate5 at oversized bag8age Meet onwards tran5POrtatioTr team and get do8S Out of airport. Ensure all dogs have water available and taken to toilet and allow to Stretch le8S Ensure comfortable and safe for onward travel in van Exercise. feed. and water Page 10 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 2. Objectives and Activities (continued) el Volunteers Icontinvedl Dog Wolking In addition to providing exercise the role of the dog walker is to provide the dogs with an Dpportunityto 50ciali5e safely in an environment that is strange to them (new Country, housel and to allow the volunteers to assess the behaviour of the do85. both when on their own and with other do85, With the aim to assess their needs anij ensure that their adoption profiles are accurate to enable thern to be Matched with the right lamily. In aKreeinÉ to help walk Candrfs Hound Rescue dogs whether as a volunteer do8 walker or a fosier family ihe followin8 points are essential.. 008 walkers must listen to the advice of the rescue and how a specific do8 must be walked and musr adhere to that adwce Volunreers to be aware thar when walkin8 a rescue do8 that they are also represeniinR the resiue and must walk the do8 in an appropriate manner so as not to bring concern or disrepute to the reKue Should there be any incidents where another dog attacks a reKue dog on a walk that the dog is taken straight to a vets and that the rescue is informed immediatelv. Home Checker Ctrordinotor The home checker co-ordinator must liase wth all home chKkers nationwide and ensure a prompt and effective service and thereby reduce the time the dogs are waiting for their forever home5. The role of the home checker co-ordinator includes the following.. To carry out the home check role the following needs to take place.. Contact potential adoptersl foster families Explain the process of a home check. what 15 required. and explain guidelines that must be adhered to Source a home checker to visit a potential foster and adopter home Review completed home checker reports ènd make recommendation in£ludin8 any chan8es, improvements Once a home theck appointment has been made the horne ¢hecker is to visit the property, check for any potential concern5. complete the home checker questionnaire and return the cornpleted docurnent to the horne checker co-ordinator. No recornrnendations to the potential adopting orfoster farnity should be rnade during the property visit. Subjett to a successful home check the home checkev will arrange a lollow up visit 64 weeks after homing to check on the welfare of the dog and report back to the rescue on the findings includinK any concerns, il any. This voluntary role is vital io ensurethat we 8ive our dogs and their new owners the best chance of success. fl Grant Funding No grant applications were made in 2022 bui we will keep abreast of grant opportunities that may arise in the future. Page11 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue Intemational a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 3. Achievements. Performance. Risks al Achievements The period to 31 December 2022 was extremely challenging for the charity due to the continued lockdown restrictions in place with China throughout the whole period. funding difficultie5 and operational obstacles that had to be overcome in relation to Covid-19. NumberoADog5 Cored For 310 do8s were under of the care of the charity in China in 2022 and despite 108i5tical challen8e5 and restri(tioThs 40 do8s were able to be repatriated to new homes in the UK and Canada. Orgonisotionolond OperotionolDevelopments Si8nificani pro8ess and achievemenrs were made dvrin8 the year to improve both Ihe organisational and operational performance of ihecharity and 5ncluded, but were not llmiied to. the following.. Continued data inpur for CAM system and links to Gift Aid reclaim hieved Gift Aid sraius Continued development of do8 database Creation of adoption 5tarttr pack to include thtcks, tracker. leads, collars Re-boardin8 of dogs in China to alternative kenne15 and rescue centre accornrnodation followin8 China Government5 land grab Appointment of new Patron for the £harityi artist Richard Skipworth Improved communication channels between UK and China vets and boardln8 accommodation lrnprove audiiable wocess for China invoicing Sourcin8 ol alternative108istics companies IGO Fetch Limited) within mainland Europe to enable more cost efficient repatriatioTh of dogs from China Page 12 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 3. Achievements, Performan. Risks Icontinuedl bl Performance CHRI, despite operational activities being restricted within China due to Covid lockdowns. ha5 successfulty been able to rehome 40 dogs. cl Principal Ri5k5 Durin8 the accounting period we have identified a numberof ri5k5 to CHRI which need to be addressed in the ne¥t period. The risks identified are as follows.. Covid-19 Clearly Covid-19 has had a significani on rhe charitws abllity to sCUe, care for and repairiate dogs and a continued risk of Covid-19 are new varianis which add to the uncertainty surrounding travel. health concerns and logistics of moving dogs. Restrictions to Chinese borders will also impart on the ability to develop furrher relationships with organisatioTrs. veterinary practices and volunteers within China. Succession Plonninq Sutt&sion planning is a risk to the charity. notably the reliantt on a small number f individua15 Wlthin China. Without the ability to travel to China and develop these rèlationships further the risk will remain and how quickly this can be addressed will lar8ely 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 Correspondente su£h as invoicin8. This can only be addressed once China opens vp the borders with overseas travellers. Illnesses ond Diseoses ol00gS Many of the dogs rescued are in Very poor heatth and they have never been vaccinaied. Alihough CHRI keeps ihem ai irusted vers until rhey are well, strong and lully vaccinaied lor iravel. there is always a risk of underlying conditions which have noi been picked up until ihey reach the UK or US, largely due io rhe fact the vetinerary care in China is less equipped than in the West. Discrediting ty PrfrRocing Communities Over the years Kerry Lawrence ha5 been discredited lor her tirele55 work in raisin8 awarene55 01 the plight of ex-racing doBS being sent to China from the UK. Thi5 carrpaiEning. which 15 not carried out through CHRI, has led to la15e accu5ation5 of theft and being a liar, and ahhough all inci(Jents are reported to the police, continued social media posts spreading false information could be harmful to the charity and influence decisions of donors and Jdoptors, by association. Page 13 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue International a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 4. Financial Review & Reserles Policv The total income generated during 2022 was as follows.. Unrestricted Funds Restricted Funds Total Funds £390.122 £0 £3,122 Total expenditure for the year wa5 £369.926 creatiTh8 an operational profit of £20,196 for the year. CHRI does not hold any investments or real estate assets. The are currently no reserves in place but as a charity our policy for reserves 8oin8 forward is to ensure that we have two month's worth of cash sn the bank to cover immediate operational costs such as salaries, tax liabilities and consultant iosts. The total funds held as at 310ecember 2022.. unrestricted Funds Restricted Funds Totsl Funds 1£67.9031 £12,027 1£55,8761 Whilst income ha5 dropped 31% compared to 2021 we have managed to reduce the debt within the charity. There still remain5 a deficit but rneasure5 undertaken during 2022 have reduced this by 25% compared to the previou5 period and we expect this deficit to decrease year on year. The Finantial Statement lor ptriod endin8 310ecembtr 2022 can be viewed at the end of this report. S. FundralslnB All fundraising to dale has been carrled out by volunteers or members of the charity includlng birthday fundraisers through Facebook. orher Facebook donation posis specific to stories and d08 rescues. volunieers carrying oui sponsored evenrs and also raisiThg money through raffles. aurtions, Greyr Unite events and the sale of CHRI merchandise. Page 14 rescue@canO¥shoundrescue.org I Candrfs Hound Rescue Intemational a regisrered charity l Number 1179928
Candys Hound Rescue Trustees Report For the year ended 31 De¢ember 2022 6. Plans for Future Periods The charitV5 prime concern in 2022 was the continued welfareof the dog5 currently in boarding in China and to repatriate them as soon as possible once coThdition5 allow. and to wipe out the current financial deficit such as historic vet bills in China. To help achieve continued success in the future we have identified a nurnber of matters to address in 2023.. Focus aaivities on existinR dogs welfare in thina and repairiate to ihe US,, UK or Canada as and when ihe opportunity arises Create chariry reserves Create fundraising campaign and events programme Further develop rnerchandise offering lrnprove use of social media, notably Linkedin Qevelop further daiabase of all (kn8$ in Candy Cane resc and analyse further'costs per dogs. Improve communicaiion channels between UK and China veis and boardin8 accommodation 7. Publ1¢ 8enefft The trustees confirm that they have complied with their duty to have due regard to the 8uidance on public benefit published by the Charity Cornrnis5ion in exercisin8 their powers and dutie5. The public benefit of the charity's activitie5 are outlined under'Objective5 and Activitie5, above. All activitie5 have been undertaken to further the charity's purpose as per its Constitution. Approved and si8ned on behalf of the Trustees.. a Berr Cha Date.. 3111012023 Page 15 rescue@canO¥shoundrescue.org I Candvs Hound Rescue Iniernaiional a regisrered charity l Number 1179928
CANDYS HOUND RESCUE INTERNATIONAL INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Independent examiner's report to the Trustees of Candy's Hound Rescue International Ilhe Charlty'l I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2022. R8sponsibiliti8s and basis of report As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance the requirements of the Charities Ad 2011 Ilhe 2011 Act'l. I report In respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrwng out my examinaliort I have followed the applicable DI¢"0n$ given by the Charity Commission under se¢tion 14515llbl of the 2011 Acl. Independent examlnor's ytatement Since the Charity's gro$$ income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirni that l am qualified to undertake the examination because l am a member of the Associatson of Chartered cerb.fied Accountants. vthich is one of the listed bodies. Your attenbon is drawn lo the fact th* the Charity has prepared the a¢Vn in acwrdance wlh Accounting and Reporti'n9 by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities Slalement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bul has been thdraWn. l understand that this ha5 been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for repOrty penods beginning on or after 1 January 2015. I have completed my examination. I confimi Ihat no matters have come to my attention in connection wrth the examination giving me cause to believe that in any material respect.. accounting re¢ords were not kept in re$pe¢t of the Charity as required by se¢ts'on 130 of the 2011 Act., or the accounts do not accord wth those records,. or the accounts do not comply wth the applicable reqU1MentS conceming the form and content of accoLJnls sel out in the Charities (Accounts and Reports) Regulation$ 2008 other than any requirement that the accounts give a Irue and fairf wew sthich 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 underslanding of the accounts to be reached. Signed.. Dated.. 310(Xober 2023 Cara Miller ACCA 910 The Crescent, Colchester Business Park, Colchester. Essex. C04 9YQ Page 16
CANDYS HOUND RESCUE INTERNATIONAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestrieted fvnd$ 2022 Re$trlcted fvnd$ 2022 Total fvnds 2022 Total funds 2021 Income from: Donations 390.122 390,122 562.944 2,926 1,901 Charitable actiwlies Other trading activits.es Total Incom• Expgndlture on: Charitable adiwbe¥ 390,122 390,122 567, 771 369,622 304 369,926 543,361 Total oxpondltur• 369.622 304 369,926 543,361 20.500 {3041 20,196 24,410 Not movement In fund$ Roconclllatlon of lunds: Total funds brought forward Nel movement in funds 188.403) 20.500 12,331 {3041 176,0721 20,196 flOO,482) 24,410 Total funds carrlod forward 167.903) 12,027 155,8761 (76.072) The Statement of financial adivilie$ inclLths all gains and losses recognised in the year. l income and expenditure derive from continuing activities. The notes on pages 19 10 29 fom part of these financial statements. Page 17
CANDYS HOUND RESCUE INTERNATIONAL BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 Mol• Fixed assets T8ngible 85sets 10 606 910 606 910 Currnnt assets Debtors Cash al bank and in hand 3,434 16.730 4,664 58,922 20.164 63,586 Creditors.. amounts falling due wlhin one year 12 {78,6461 (140,568) Net currnnt Ilabllitl•s {56.4821 (76,982) Totsl net ass•ts {55,8761 (76,072) Charlty fund¥ Re51ricled funds Unrestricted funds 13 13 12,027 {67,9031 12,331 (88,403? Totsl funds 155,8781 (76.072) The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. raBe Ch Dale.. 3111012023 The notes on pages 19 to 29 form part of these financial statements. Page 18
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 General infomiation Candy's Hound Rescue Inlemational is a Charrtable Incorporated Organi5alion I'CIO") and is registered th the Charity Commission {Charity Registered Numbef 11799281 and Registrar of Companies (Company Registered Number CE0151231 in England and Wales. The address of the registered office is given in the Charity inforniation on page 1 of these financial statements. The nature of the Charity's operations and principal activitses are detailed in the Trustees Report. Accounting poli¢ie$ 2.1 8a818 of proparatlon of fin•ncl•l ststèm•nts The finanaal slalements have been prePad in acrIance th the Charities SORP IFRS 1021- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance Trmth the Financial Repo.9 Stsndard applicable in the UK and Republic of Ireland IFRS 1021 and the Charth'es Act 2011. The financial statements have been prepared to give a Irue and fail view and have departed from the Charities IAccounts and Reports) Regulations 2008 only lo the extent required lo provide a Irue and fairf view. This departure has involved followng the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charitie5.' Statement of Recommended Practice effective from 1 April 2005 vthich has Sin been withdrawn. Candy's Hound Rescue Inlemabonal meets the definition of a public benefit entity under FRS 102. Assets and liabilities are inrtially recognised al historical cost or transaction value unless othemse stsled in the relevant aUnty'n9 poliw. The financial statements are presented in sterling vthich is the fiJnctional currency of the Charity and rounded lo the nearest pound. The signrficant accounting policies applied in the preparation of these financial slalemenls are sel out below. These policies have been con$i$tenlly applied to all years presented unle$$ otherwise slated. 2.2 Golng conc•m The financial ststemenls have been prepareil on a going concem basis as the Trustees believe that no material uncertainties exisl. The Tnjslees have considered the level of ftjnds held and the expected level of income and expendilure for 12 months from authorising these financial statements. The budgeted income and expendrture is SLrfficient the level of reserves for the Charity to be able lo continue as a goin9 concern. 2.3 Income All income is recognised once the Charity has entitrement to the income. it is probable th* the income Mll be received and the amount of income receivable can be measured reliably. For donath.ons lo be recognised the Charity wll have been notified of the amounts and the settlement date in wrib"ng. Other income is recognised in the period in which il is receivable and to the extent the goods have been provided or on complets'on of the service. Page 19
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting policies (continued) 2.4 Expgnditure Expenditure is recogni3ed once there 15 a legal OT constructive obligats.on lo transfer economic benefit lo a third party. il is probable that a Iransler of e¢onomic benefits will be required in settlement and the amount of the obligation can be measured celiably. 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 acb'vity. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs which contnbule lo more than one activity and support costs which are not attributable to a single activty are apportioned betsveen those activities on a basis consistent with the use of resources. Expenditure on charitsble a¢tivrties is in¢urred on dire¢lly undertaking the aclivf(ies vthich further the Charity's objectives, as well as any associated support costs. All expenditure 1$ inclusive of irrecoverable VAT. 2.5 Tanglble fixed assets and d•proclatAon Tangible fixed assets costing £500 or more are capitalised and recognised when fijture economi benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially rewnised al cost. After recognrtion. under the co81 model. langlble fixed assets are measure¢J al cost less ac¢umulate¢J ¢Jeprecialion 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 tsngible fixed assets less their residual value over their eslimaled useful lives, using the straighl-line method. DepreatiOn is provided on the followng basis.. Fixtsjres and fitb'ngs 20% Straigh14ine 2.6 D&btorn 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 al bank and in hand includes cash and short-temi highly liquid investments with a short maturity of three months or less from the date of acquisits'on or opening of the deposit or similar account. 2.8 Liabilities and provision5 Liabilities are recognised vA)en the is an obligation al the Balance sheet date as a result of a past event. it is probable that 3 transfer of economic benefit wll be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are Tecognised at the amount that the Charrty anlirApate5 11 wll pay to settle the debt or the amount il has received as advanced payments for the goods or Services it musl prowde. Page 20
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting policies (continued) 2.9 Financial instruments The Charty onty holds basic Financial Instruments. The finanrjal assets and financial liabilities of the Charity a as follows". Debtors - trade and other debtors linduding ac¢rued inme) are basic financial instruments and are debt instruments measured at amortised cost as detailed in Note 11. Cash al bank- is classified as a basic financial instrument and is measured at face value. Liabilities- a¢cruals and other creditors will be classified as financial instruments, and are measured at amortise¢J cost a$ detsiled in Note 12. 2.10 Penslons The Charity operates a defined conlribub.on pension scheme and the pension charge represents the amounts payable by the Charity to the fund in spect of the year. 2.11 Fund accountlng Gener31 funds are unresln¢led lunds which are available lor use at the discretion of the Trustees in furtherance of the general objectsves of the Charity and which have not been desi9naled for other purposes. Restricted funds are funds vthith are to be used in ardance wth $pe¢ifi¢ re$trirtion$ imposed by donors or vthich have been raised by the Charrty for path'cular purposes. The costs of raising and adminislenng suth lunds are charged against the specific fund. The aim and use of each reslricled fund ig sel out in the notes lo the financial statements. 2.12 Crltl¢al accounllng e8llmats• In the application of the Charivs accounting lIcies. %thich are described above. the Trustees are required to make judgemen15, estimates and assvmplions about the carrying amount5 of a5se15 and liabilib'es that are not readity apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual resutts may differ from these estsmates. The Trustee5 do not consider there are any critical judgements or source5 of estimation uncertainty requiring disclosure beyond the accounkn.ng policies Iisled above. Page 21
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Income from donations Unrnstrl¢lod R•strl¢tod fund$ funds 2022 2022 Total fund$ 2022 Total funds 2021 Donations 390.122 390.122 562,944 Total 2021 562.894 562,944 Income from charftsble actlvltlo8 UnreBtrScted funds 2022 Total funds 2022 Total funds 2021 Homing fees 2,926 ro1812021 2,926 2,926 Page 22
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Income from other trading activities Unrestricted funds 2022 Total funds 2022 Total runds 2021 Merchandise sold 1,901 Total 2021 1,901 1,901 Analys18 of •xp•ndlturn by actbvltl•s A¢tSvltl¢s und&rtak8n d5rnctly 2022 Support costs 2022 Totsl funds 2022 Total funds 2021 Charitable aclivrties 340.759 29,167 369,926 543.361 Total 2021 515.245 28.116 543.361 Page 23
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Analysis of expenditure by activities Icontinuedl Analysls ol dlrect costs Charitabl8 activities 2022 Total funds 2022 Total runds 2021 Staff costs Cost of Goods Sold Fundraising costs Cleaning Consulting Repoirs & Maintenanee Vel fees Dog expenses Dog transport Rent, rates and ulililie$ Travel 47,108 47,108 36,548 837 10,220 240 7,388 1,479 294, 112 20,622 133,415 6,54T 3,837 3,301 91 3.301 91 264 234.408 32,587 10,637 264 234,408 32,S87 10.637 12,363 12,363 340,759 340.759 515,245 Analysls of support costs Charltsble a¢tlviti¥s 2022 Totsl funds 2022 Total funds 2021 DepCiall0n Advertising & marketing Bank fees Insurance Printing. Stationery & Postsge IT Softhare and consumables 304 304 1. 152 7,292 937 1,012 362 463 1.399 513 463 1.399 513 Telephone & Intemet Govemance costs Foreign exchange movements Sundry 1,067 16,960 3,079 938 1.067 16.960 3,079 938 1,006 8,863 6,386 808 29.167 29.167 28.716 Page 24
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Analysis of expenditure by activities Icontinuedl Analysls of support costs Icontlnued) Included thin Governance costs is independent examiners remuneration of £14.76012021.' £8.8631 as detailed in Note 7, and other accountancy fees of £2.200 {2021.' £Nill. Indep•ndent oxamln•r'$ r•munoratlon 2022 2021 Fees payable lo the ChariV5 independent examiner for the independent examination of the Chantys annual accounts Other services.. Bookkeeping fees Software training seNi¢e$ Payroll services 4.200 4,200 2,880 1,560 223 720 Staff costs 2022 2021 Wages and salaries Contribution to defined conlribLrtKJn pension sthemes 45.1S7 1,951 35,052 1,496 47.108 36,548 The average number of persons employed by the Charity during the year was as follows.. 2022 No. 2027 No. Employees No employee received remuneration amounting to more than £60,000 in either period. Page 25
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Trustees. remuneration and expenses The Trustees are considered to be the Key Management Personnel of the Charty. During the year. no Trustees received any remunerabon or other benefits 12021- £NIL). During the year ended 31 December 2022, no Trustee expenses have been incurred (2021- £NIL). 10. Tanglblè Ilx•d a$Jets Fixtures and rittings Cost Or valuatlon At 1 January 2022 1.518 At 31 December 2022 1.518 D•prtcl*tlon Al 1 January 2022 Charge for the year 608 304 Al 31 December 2022 912 Not book value Al 31 December 2022 606 Al 31 December 2021 910 11. D8btors 2022 2021 Du8 wlthln one yaar Taxation and other social security 3.434 4,664 3.434 4,664 Page 26
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 12. Creditors: Amounts falling due within one year 2022 2021 Other loans Accruals 11.000 65.646 26,000 114,568 76.646 140.568 During the prior year, one of the Trustees, Maura BerTini, provided a short-temi loan to the Charity, the balance of which was £1,000 at the year•end 12021.. £16,000). The loan is unsecured, inlerest-free and repayable within one year. Another short-lerm loan of £10.000 was also made to the Charity in the prior year by a supporter. This loan is also unsecured, inlerest-free and repayable wthin one year. Page 27
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 13. Statement of funds Statsment of funds - current year Balanco at 31 December 2022 Balance at 1 January 2022 Income Expenditure Unrg$tr1¢1gd funds General funds {88,4031 390.122 {369.6221 167.9031 R•strlct•d fund• Dog shelter 12,331 13041 12,027 Total of lund• {76.0721 390.122 {369.9261 155.8761 The Dog Shelter restricted fvnd repregents donations received to fund the purchase, refurbishment and running ol a do9 shelter in China. Ststsment of funds - prlor pgrlod 8alance al 31 December 2021 88lance 81 l January 2021 Incom8 Exp8nditur8 Unrestricted funds General funds (119,614) 567, 721 (536,510) (88,403) Re$trf¢ted fvnd¥ Dog shelter 19, 132 (6,851) 12,331 Total of funds (100.482) 567, 771 (543,361) (76,072) Page 28
CANDYS HOUND RESCUE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 14. Analysis of net assets betwren funds Analysls of not a$$ets bet**en funds- Current year Unrgstri¢tgd Restrl¢t fvnds funds 2022 2022 Total funds 2022 Tangible fixed assets Current assets Creditors due wthin one year 606 11,421 606 20.164 176.6461 8,743 {76,6461 Total 167,9031 12,027 155,8761 Anoly¥ls of no14$¥gts bgtvMen funds- prior year Unrestricted funds 2021 Restrict8d funds 2021 Tol81 funds 2027 Tlngible fixed assets Current assets Creditors due wrthin one year 910 11,421 910 63,586 (140,568) 52,16S 1140,5681 Totsl 188,4031 12,331 (76,072) 15. Related party transactlons During the prior year, one of the Trustees. Maura Berrini, provided a short-lerm loan of £16,000 to the Charity. The loan is interest-free and repayable within one year. At the 2022 year-end £1,000 12021.. £16,000) has been recognised a5 an OLrtstsnding liabilrty. During the year. unresthcted donations tolalling £4.111 12021". £3,033) We made by the Trustees to the Charity. There were no other related party transactions in either period. Page 29