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 5￿cess
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
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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
gA5￿Co￿an
erry Lèwtence
Trust
aMHass
hln*
Doe Doe Iyun ￿a01
UK
V¢Yunteers
USA
Volunteer5
vlts
FUr￿￿1$e
Ctrordlnrtar
Brxk
GwEndaWall
Sharon
Wa Kilner
Emthèfils
Vav8hèn Haiman
GoFeith
Ktrty Lèwrtnce
SteveHIll
EllenGanopoulos
Boarde
Fllshtviqunteers
N3n(yAnn JoTre5
Vali(
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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 Kin￿oM
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
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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
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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 s￿h 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.
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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 al￿e.
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.
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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
(astrat￿n 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.
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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 rea￿t0 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
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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
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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.
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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
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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.
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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.
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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 repO￿rty 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$pe¢t of the Charity as required by se¢ts'on 130 of the 2011 Act., or
the accounts do not accord wth those records,. or
the accounts do not comply wth the applicable reqU1￿MentS conceming the form and content of
accoLJnls sel out in the Charities (Accounts and Reports) Regulation$ 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 prePa￿d in ac￿rIance 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 a￿Unty'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.
Depre￿atiOn 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 in￿me) 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 a￿rdance 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
Dep￿Ciall0n
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