REGISTERED COMPANY NUMBER: 10847960 (England and Wales) REGISTERED CHARITY NUMBER: 1182323
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2022
for
Dogs On The Streets Ltd
Numbers Limited 32 High Street Wendover Buckinghamshire HP22 6EA
Dogs On The Streets Ltd
Contents of the Financial Statements for the Year Ended 31 July 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Dogs On The Streets Ltd
Report of the Trustees for the Year Ended 31 July 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
For the benefit of the public,
1) To relieve people who are in need by reason of being homeless, vulnerably housed, domestic violence, hospitalised, mental health and rehabilitation or otherwise severely affected by poverty and to relieve the suffering of animals in need of care and attention, by:
A) Assisting in the provision of free veterinary care and free essential services and items such as goods, dog food / diet harnesses, grooming, obedience, training, leads, bedding, and toys for their animals
B) Arranging foster care at our safe kennel sanctuary for their animals when they are not able to care for them or when the animal has a specific medical need
C) Re-homing in the event the owner cannot support the animal (ie in the event of death or the owner having complex needs.
D) Assisting the owner in engaging with relevant services/pathways with a view to accommodation, medical support, rehabilitation, mental health and domestic violence or any other support services that the owner may be in personal need of.
2) To advance the education of the public in general in respect of animal care and welfare for the public benefit, particularly by training those working in the homeless and service sectors.
ACHIEVEMENT AND PERFORMANCE
During 2021 and 2022 DOTS continued to upgrade and modernise the kennels known as the 'Sanctuary' allowing the charity to increase the number of cases worked on. In the year, we have continued applying for grants to assist with renovation works of the Sanctuary site.
In the year we also expanded our veterinary care support to incorporate the London Ambulance service as well as working closely with three London hospitals who had inpatients with dogs at home or in attendance.
We supported the Metropolitan Police Forces status Dogs Unit with animal welfare cases, prisoners property, suicide, sudden death with dogs of owners that came into our care.
In addition to this we also supported dogs that would have been seized under the dangerous dog act with vulnerable or poverty affected owners.
FINANCIAL REVIEW
Financial position
The total incoming resources during the year ended 31st July 2022 amounted to £342,447 (2021: £260,520). Expenditure amounted to £342,474 (2021: £289,346). The overall result is a deficit of £27 (2021: deficit of £28,826) leaving retained funds of £153,283 (2021: £153,310).
Reserves policy
The charity has a policy to keep reserves as a minimum of three months operating costs to a maximum of six months.
Page 1
Dogs On The Streets Ltd
Report of the Trustees for the Year Ended 31 July 2022
FUTURE PLANS
Looking ahead we look to build upon the work undertaken at the Sanctuary and support more vulnerable clients with their dogs.
To assist this work, we are actively seeking to bring in new Trustees to support the charity.
The Sanctuary continues to require updating and we look to continue this work and seek to modernise the kennels further.
Our aim is to always support to our maximum capability, vulnerable clients with pet dogs and as such we are working hard to ensure that we have sufficient financial support from grants and other fundraising opportunities.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
10847960 (England and Wales)
Registered Charity number 1182323
Registered office
71-75 Shelton Street Covent Garden London WC2H 9JQ
Trustees
M Clark E Thomas
Independent Examiner
Mr M Ryan Numbers Limited 32 High Street Wendover Buckinghamshire HP22 6EA
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ M Clark - Trustee
Page 2
Independent Examiner's Report to the Trustees of Dogs On The Streets Ltd
Independent examiner's report to the trustees of Dogs On The Streets Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2022.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr M Ryan
Numbers Limited 32 High Street Wendover Buckinghamshire HP22 6EA
Date: .............................................
Page 3
Dogs On The Streets Ltd
Statement of Financial Activities for the Year Ended 31 July 2022
| 31.7.22 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 338,337 Other income 4,110 Total 342,447 EXPENDITURE ON Raising funds 4,890 Charitable activities 3 Travel and Motor Costs 22,831 Animal Welfare and Veterinary Services 191,941 Office Costs 18,438 Foster Sanctuary 100,263 Other 4,111 Total 342,474 NET INCOME/(EXPENDITURE) (27) RECONCILIATION OF FUNDS Total funds brought forward 153,310 TOTAL FUNDS CARRIED FORWARD 153,283 |
31.7.21 Total funds £ 260,520 - 260,520 7,067 21,236 156,977 16,159 75,894 12,013 289,346 (28,826) 182,136 153,310 |
|---|---|
The notes form part of these financial statements
Page 4
Dogs On The Streets Ltd
Balance Sheet
31 July 2022
| 31.7.22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 13,153 CURRENT ASSETS Debtors 9 15,000 Cash in hand 130,918 145,918 CREDITORS Amounts falling due within one year 10 (5,788) NET CURRENT ASSETS 140,130 TOTAL ASSETS LESS CURRENT LIABILITIES 153,283 NET ASSETS 153,283 FUNDS 11 Unrestricted funds 153,283 TOTAL FUNDS 153,283 |
31.7.21 Total funds £ 2,056 15,000 141,874 156,874 (5,620) 151,254 153,310 153,310 153,310 153,310 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. M Clark - Trustee
The notes form part of these financial statements
Page 5
Dogs On The Streets Ltd
Notes to the Financial Statements for the Year Ended 31 July 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Oak Foundation Jollyes Petfood Superstore |
31.7.22 £ 263,337 75,000 338,337 31.7.22 £ 75,000 - 75,000 |
31.7.21 £ 209,520 51,000 |
31.7.21 £ 209,520 51,000 |
|---|---|---|---|
| 260,520 | |||
| 31.7.21 £ 38,500 12,500 51,000 |
|||
| 51,000 |
continued...
Page 6
Dogs On The Streets Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2022
3. CHARITABLE ACTIVITIES COSTS
| CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|
| Travel and Motor Costs Animal Welfare and Veterinary Services Office Costs Foster Sanctuary |
Direct Costs £ 22,574 191,370 18,229 97,622 329,795 |
Support costs (see note 4) £ 257 571 209 2,641 3,678 |
Totals £ 22,831 191,941 18,438 100,263 |
| 333,473 |
| 4. | SUPPORT COSTS | |||||
|---|---|---|---|---|---|---|
| Governance | ||||||
| Finance | costs | Totals | ||||
| £ | £ | £ | ||||
| Travel and Motor Costs | 27 | 230 | 257 | |||
| Animal Welfare and Veterinary | Services | 61 | 510 | 571 | ||
| Office Costs | 22 | 187 | 209 | |||
| Foster Sanctuary | 280 | 2,361 | 2,641 | |||
| 390 | 3,288 | 3,678 | ||||
| Activity | Basis of allocation | |||||
| Finance | Support costs split by cost of activity | |||||
| Governance costs | Support costs split by cost of activity |
Support costs, included in the above, are as follows:
| Support costs, included in the above, are as follows: | |||
|---|---|---|---|
| Animal | |||
| Welfare | |||
| Travel | and | ||
| and Motor | Veterinary | Office | |
| Costs | Services | Costs | |
| £ | £ | £ | |
| Bank charges | 27 | 61 | 22 |
| Auditors' remuneration for non audit work | 230 | 510 | 187 |
| Accountancy and legal fees | - | - | - |
| 257 | 571 | 209 | |
| 31.7.22 | 31.7.21 | ||
| Foster | Total | Total | |
| Sanctuary | activities | activities | |
| £ | £ | £ | |
| Bank charges | 280 | 390 | - |
| Auditors' remuneration for non audit work | 2,361 | 3,288 | 2,548 |
| Accountancy and legal fees | - | - | 4,705 |
| 2,641 | 3,678 | 7,253 |
continued...
Page 7
Dogs On The Streets Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2022
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.7.22 | 31.7.21 | |
|---|---|---|
| £ | £ | |
| Other non-audit services | 3,288 | 2,548 |
| Depreciation - owned assets | 4,112 | 8,041 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2022 nor for the year ended 31 July 2021.
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 260,520 |
| EXPENDITURE ON | |
| Raising funds | 7,067 |
| Charitable activities | |
| Travel and Motor Costs | 21,236 |
| Animal Welfare and Veterinary Services | 156,977 |
| Office Costs | 16,159 |
| Foster Sanctuary | 75,894 |
| Other | 12,013 |
| Total | 289,346 |
| NET INCOME/(EXPENDITURE) | (28,826) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 182,136 |
| TOTAL FUNDS CARRIED FORWARD | 153,310 |
continued...
Page 8
Dogs On The Streets Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2022
8. TANGIBLE FIXED ASSETS
| Improvements to Plant and property machinery £ £ COST At 1 August 2021 - 1,869 Additions 14,985 - At 31 July 2022 14,985 1,869 DEPRECIATION At 1 August 2021 - 467 Charge for year 2,997 468 At 31 July 2022 2,997 935 NET BOOK VALUE At 31 July 2022 11,988 934 At 31 July 2021 - 1,402 Motor Vehicles - over 4 years IT Equipment - over 3 years Plant and Machinery - 25% reducing balance Improvements to Property - over term of lease |
Motor Computer vehicles equipment £ £ 28,008 1,717 - 224 28,008 1,941 28,008 1,063 - 647 28,008 1,710 - 231 - 654 |
Totals £ 31,594 15,209 |
|---|---|---|
| 46,803 | ||
| 29,538 4,112 |
||
| 33,650 | ||
| 13,153 | ||
| 2,056 | ||
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accruals and deferred income 11. MOVEMENT IN FUNDS At 1.8.21 £ Unrestricted funds General fund 153,310 TOTAL FUNDS 153,310 |
31.7.22 £ 15,000 31.7.22 £ 3,000 2,788 5,788 Net movement in funds £ (27) (27) |
31.7.21 £ 15,000 31.7.21 £ 3,120 2,500 5,620 At 31.7.22 £ 153,283 |
|---|---|---|
| 153,283 |
continued...
Page 9
Dogs On The Streets Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2022
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 342,447 TOTAL FUNDS 342,447 Comparatives for movement in funds At 1.8.20 £ Unrestricted funds General fund 182,136 TOTAL FUNDS 182,136 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 260,520 TOTAL FUNDS 260,520 |
Resources Movement expended in funds £ £ (342,474) (27) (342,474) (27) Net movement At in funds 31.7.21 £ £ (28,826) 153,310 (28,826) 153,310 Resources Movement expended in funds £ £ (289,346) (28,826) (289,346) (28,826) |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.8.20 £ 182,136 182,136 |
Net movement in funds £ (28,853) (28,853) |
At 31.7.22 £ 153,283 |
|---|---|---|---|
| 153,283 |
continued...
Page 10
Dogs On The Streets Ltd
Notes to the Financial Statements - continued for the Year Ended 31 July 2022
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 602,967 TOTAL FUNDS 602,967 12. OTHER FINANCIAL COMMITMENTS Total future minimum payments under non-cancellable operating leases |
Incoming resources £ 602,967 602,967 |
Resources expended £ (631,820) (631,820) |
Movement in funds £ (28,853) (28,853) |
Movement in funds £ (28,853) (28,853) |
|
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | ||||
| 290,250 | 371,250 | ||||
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2022.
Page 11
Dogs On The Streets Ltd
Detailed Statement of Financial Activities for the Year Ended 31 July 2022
| Detailed Statement of Financial Activities for the Year Ended 31 July 2022 |
||
|---|---|---|
| 31.7.22 | 31.7.21 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 263,337 | 209,520 |
| Grants | 75,000 | 51,000 |
| 338,337 | 260,520 | |
| Other income | ||
| Discounts received | 4,110 | - |
| Total incoming resources | 342,447 | 260,520 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Marketing and Leaflets | 137 | 2,994 |
| Paypal Fees | 4,703 | 3,989 |
| 4,840 | 6,983 | |
| Other trading activities | ||
| Purchases | 50 | 84 |
| Charitable activities | ||
| Light and heat | 11,377 | 5,057 |
| Travel Costs | 9,670 | 8,687 |
| Motor Expenses | 12,904 | 11,978 |
| Office Costs | 546 | 470 |
| Telephone | 2,536 | 2,403 |
| IT | 653 | 280 |
| Insurance | 8,207 | 4,909 |
| Rent | 87,040 | 72,644 |
| Sundry | 1,971 | 4,711 |
| Animal Welfare and Veterinary | 183,903 | 149,485 |
| Pet Supplies | 5,876 | 2,389 |
| Equipment | 3,115 | - |
| Maintenance | 1,997 | - |
| 329,795 | 263,013 | |
| Other | ||
| Fines and Penalties | - | 1,035 |
| Donations | - | 2,937 |
| Improvements to property | 2,997 | - |
| Plant and machinery | 467 | 467 |
| Motor vehicles | - | 7,002 |
| Computer equipment | 647 | 572 |
| 4,111 | 12,013 |
This page does not form part of the statutory financial statements
Page 12
Dogs On The Streets Ltd
Detailed Statement of Financial Activities for the Year Ended 31 July 2022
| Detailed Statement of Financial Activities for the Year Ended 31 July 2022 |
||
|---|---|---|
| 31.7.22 | 31.7.21 | |
| £ | £ | |
| Support costs | ||
| Finance | ||
| Bank charges | 390 | - |
| Governance costs | ||
| Auditors' remuneration for non audit work | 3,288 | 2,548 |
| Accountancy and legal fees | - | 4,705 |
| 3,288 | 7,253 | |
| Total resources expended | 342,474 | 289,346 |
| Net expenditure | (27) | (28,826) |
This page does not form part of the statutory financial statements
Page 13