COMPANY REGISTRATION NUMBER: 11234802 CHARITY REGISTRATION NUMBER: 1182392
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
LANGARD LIFFORD HALL LIMITED
Accountants and Registered Auditors Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and expenditure | |
| account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 - 11 |
1
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 31 DECEMBER 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.
Reference and administrative details
Registered charity name Fetcher Dog Charity registration number 1182392
Company registration number 11234802
| Principal office and registered | Lifford Hall |
|---|---|
| office | Lifford Lane |
| Kings Norton | |
| Birmingham | |
| B30 3JN | |
| The trustees | |
| J Connor | |
| D Farrimond | |
| A L Foote | |
| J F Foote | |
| S D Connor | |
| T Burchill | |
| Independent examiner | D J Hanby |
| Langard Lifford Hall Limited | |
| Lifford Hall | |
| Lifford Lane | |
| Kings Norton | |
| Birmingham | |
| B30 3JN |
Structure, governance and management
The charity was incorporated as a company limited by guarantee on 5 March 2018 (company number 11234802) and obtained charitable status on 8 March 2019 (charity number 1182392).
2
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S
REPORT) (continued)
YEAR ENDED 31 DECEMBER 2024
Objectives and activities
The Charity continues to grow, evolve and develop under the guidance of its Trustees and the operational care of its CEO & COO who are learning and gaining new skills each year.
Reaction To Post Covid UK Dog Returns
One of many transformations has been the focus on rescuing and rehoming abandoned UK dogs in addition to those in the Bosnian kill shelters. The UK abandoned dog problem grew dramatically post-covid, causing the charity to change track to respond to this local need and during 2024 we rehomed more UK dogs than Bosnian dogs.
Social Media Presence
The charity's social media following has grown considerably due to the Team's hard work, topping 150k Instagram followers & 170k TikTok followers. With some reels going viral, receiving millions of views, this has enabled us to increase our charitable objectives of rescuing and rehoming more dogs in 2024, with an upward forecast in numbers looking forward.
Operational Overhead Increase
Whilst our annual income remained the same as 2023 our Expenditure increased by £13,000 which was covered by the Charity's Reserves.
Achievements and performance
Fetcher Dog Annual Charity Ball
This event has now become well established each March and we held our 3rd Annual Ball raising a net amount of £30,000 to go towards the operational costs of the charity.
Rescue & Rehoming
During this year, between Bosnia and UK we ended the year with a total of 78 Dogs in our care after rescuing and rehoming 114 dogs throughout the year.
Financial review
There is a loss of £12,692 (2023: profit of £24,459) on ordinary activities and therefore the revenue account shows an operating surplus of £34,110 (2023: £47,072).
FETCHER DOG COMPANY LIMITED BY GUARANTEE TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoR'S REPORT) ItOJrlihMtd YEAR ENDED 31 DECEMBER 2(r24 Plans for the Fulure With 16 rnonihs left on the current Kennels lease (ends 30/4120261 the Charity tried io ne8Otiate a lower rental cost with the Landlord bul this sadly never maleriali5ed and so we hai'e lo find new kennels to operale from. We will spend 2025 putllng a new financial plan together, which wdl enable us to buy our own Freehold Kenne15 in 3126 with lower operational costs. The need t(Tr rescue and rehorne abandoned do8s continues lo srow, and the charity aims to 8row its well-established community of followers to mtEt thi5 need. Operatin8 from our own Kennels wi]I not onl). make this possible, it w'ill provide the rnuch-nceded securit! and platform for the charity to srow ils revenue and onsile operations, whilst also providing new jobs and volunteer work for the local community. Small company provisions This report has been prepared in accordance with the provisions applicable to companie5 entitled to the small companies exemption. The trL25tees' annual report was approved on 23 Ptember 2025 and signed on behalf of the board of tTUStee5 by.. A L Foote Dircctor
FETCHER DOG COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FEfcHER DOG YEAR ENDED 31 DECEMBER 2024 r report to the trustees on my examination of the financial statemen15 of FetChr Dog ('the charity,) for the year ended 31 December 2024. Responsibilities and basig of report As the tsustees of the conipany (and al its dsrectors for the purposes of company law) you ar responsible for the preparation of the financial slalements in accordance with the Tequiremenls of the Companies Act 2006 ('the 2(K16 Acv). Having satisfied myself that the accounts of the company are not required to audited under Part 16 of the 2006 Act and are eligible for independent exaEEEination. l Teport In respect of my examination of the chartty's accounts as carried out under section 145 of the Charitie5 Act 2011 ('the 2011 Act'l. In carrying out my examination I have fOlloed the Directions given by the Charity Commlssion under sectton 145(5){b) of the 2011 Act. Independent examinds statement Since the charitys gross income exceeded f250,(Ml) your examir*r must a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because l am a member of the Association of Chartered Certtfied Accountants. which 15 one o( the lÉsied bodies. I have completed my examination. I confirm that no mAtteF5 have come io my attention in connection with the examination giving me cause to believe.. accounting records were not kept in reSet of the charity as rquired by section 386 of the 2006 Act.. or the financial statements do not accord with those records,. or the financial statements do not comply with the accounting requÉrements 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 examinatio or the financial statements have not been Prepared in accordance '1th the methods and PTinciple5 OF the Statement of Recommended Practice for actounting and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reporting £tandard applicable in the UK and Republic of Ireland {FRS 102}. I have no concerns and have COTne acr055 no otheT matters in connection with the examination to which attention should be drawn in this rep)rt Èn order to enable a proper understsnding of the accounts to iE reached. D JHanb llldependent Examiner tangard Lifford Hall Limited Lifford Hall Lifford tane Kings Norton Birjningham. B30 3JN 23 September 2025
5
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 DECEMBER 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| funds Total funds | Total funds | |||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 256,882 | 256,882 | 257,445 |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ||
| Total income | 256,882 | 256,882 | 257,445 | |
| ========================================== | ========================================== | ========================================== | ||
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 269,844 | 269,844 | 232,986 |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ||
| Total expenditure | 269,844 | 269,844 | 232,986 | |
| ========================================== | ========================================== | ========================================== | ||
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ||
| Net (expenditure)/income and net movement in funds | (12,962) | (12,962) | 24,459 | |
| ========================================== | ========================================== | ========================================== | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 47,072 | 47,072 | 22,613 | |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ||
| Total funds carried forward | 34,110 | 34,110 | 47,072 | |
| ========================================== | ========================================== | ========================================== |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 11 form part of these financial statements.
FETCHER DOG COMPANY LIMITED BY GUARANTEE ST ATEMENT OF FINANCIAL posrrioN 31 DECEMBER 2024 2024 2023 Note Current agsets Debtors Cash at bank and in Ikind io 49.883 43,427 41,708 93,310 Creditors.. amounts fallins due within one year Net current assets li 59.2(KJ 57,406 34,110 47,072 Total assets less cutTent liabilities 34.110 47,on Net assets 34.110 47,072 Funds of the charity Unrestricted Eunds 34,110 47.072 Total charity fund$ 13 34.110 47,072 For the year ending 31 Decernber 2024 the charity was entitled lo exemption from audit under section 477 of the Cornpanies Act 2(X)6 relating lo small companie5. DiTector5' responsibilitie5: The members have not required the compan), to obtatn an audit of its fin&llc2al statements for the year in question in accordance with section 476,. The directors acknowledge thetr respon5ibilitie5 for complying with the requtrements of the Act with re5pert to accounting records and the preparation of financial statements. These financial 5tatementf have prepared in accordance with the provisions applicable lo companie4 %uE4ect to the small companiey, regime. These financial statements were approved by the board of trustees and authorised for issue on 23 kptcMlr 20. and are sisned on behalf of the board b},: A L Foote Director The note5 on pages 7 to 11 forn] part of these financial statemen
7
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern These accounts have been prepared on the going concern basis. The company has the support of the directors.
Disclosure exemptions
The trustees have taken advantage of the exemption from including a cash flow statement in the financial statements on the grounds that the charity is small.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
8
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2024
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
9
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2024
4. Limited by guarantee
The charity is a limited company by guarantee.
5. Donations and legacies
| Donations and legacies | ||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 256,882 | 256,882 | 257,445 | 257,445 |
| ========================================== | ========================================== | ========================================== | ========================================== |
6. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Charitable activities | 198,816 | 198,816 | 168,478 | 168,478 |
| Support costs | 71,028 | 71,028 | 64,508 | 64,508 |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | |
| 269,844 | 269,844 | 232,986 | 232,986 | |
| ========================================== | ========================================== | ========================================== | ========================================== |
7. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Support | Total funds | Total fund | |
| directly | costs | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Charitable activities | 198,816 | 71,028 | 269,844 | 232,986 |
| ========================================== | ========================================== | ========================================== | ========================================== |
8. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
Wages and salaries
2024 2023 £ £ 49,306 32,719
10
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2024
8. Staff costs (continued)
The average head count of employees during the year was 4 (2023: 4). The average number of full-time equivalent employees during the year is analysed as follows:
2024 2023 No. No. Administration 4 4 ========================================== ==========================================
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
9. Trustee remuneration and expenses
During the year no trustees received remuneration in respect of their trustees duties.
All transactions with the directors of the business were incurred in the normal course of the business.
10. Debtors
| 10. | Debtors | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Prepayments and accrued income | 10,440 | 1,750 | |
| Other debtors | 39,443 | 39,958 | |
| ------------------------------------------ | ------------------------------------------ | ||
| 49,883 | 41,708 | ||
| ========================================== | ========================================== | ||
| 11. | Creditors: amounts falling due within one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Accruals and deferred income | 20,200 | 18,406 | |
| Other creditors | 39,000 | 39,000 | |
| ------------------------------------------ | ------------------------------------------ | ||
| 59,200 | 57,406 | ||
| ========================================== | ========================================== | ||
| 12. | Deferred income | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Amount deferred in year | 18,000 | 16,206 | |
| ========================================== | ========================================== |
11
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 DECEMBER 2024
13. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | At | |||
| 1 Jan 2024 | Income | Expenditure | 31 Dec 2024 | |
| £ | £ | £ | £ | |
| General funds | 47,072 | 256,882 | (269,844) | 34,110 |
| ========================================== | ========================================== | ========================================== | ========================================== | |
| At | At | |||
| 1 Jan 2023 | Income | Expenditure | 31 Dec 2023 | |
| £ | £ | £ | £ | |
| General funds | 22,613 ========================================== |
257,445 ========================================== |
(232,986) ========================================== |
47,072 ========================================== |
14. Analysis of net assets between funds
| Analysis of net assets between funds | ||
|---|---|---|
| Unrestricted | Total Funds | |
| Funds | 2024 | |
| £ | £ | |
| Current assets | 93,310 | 93,310 |
| Creditors less than 1 year | (59,200) | (59,200) |
| ------------------------------------------ | ------------------------------------------ | |
| Net assets | 34,110 | 34,110 |
| ========================================== | ========================================== | |
| Unrestricted | Total Funds | |
| Funds | 2023 | |
| £ | £ | |
| Current assets | 104,478 | 104,478 |
| Creditors less than 1 year | (57,406) | (57,406) |
| ------------------------------------------ | ------------------------------------------ | |
| Net assets | 47,072 | 47,072 |
| ========================================== | ========================================== |
15. Related parties
There were no related party transactions during the year that require disclosure.