2022-05-31-accounts

Clisrlty reglstrgtlon number 11829$5 GIVE A DOG A BONE CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEIVIFNTS FOR THE YEAR EIYDED 31 MAY 2022

GIVE A DOG A BONE CIO LEGALAND ADMINISTRATtVE tNFORMATION Trustees TIWne T Smith Ch4rlty llumber 1182955 Prlndpal addre&s 58 Higb Street Waltlwn Cross Hertfordshift EN8 7BU llldepeDdent exAmiD¢r DatreL HardillgACA FCCA DCbA Ri¢h&rd Place Dob50n Services Li]nited 1-7 Statio￿) Road Crawl¢y West Su86¢X RHIO IHT

GIVE A DOG A BONE CIO CONTEIYTS Pzge Trustees, Irport tndc•t exatninegs report St*tement of f￿￿tt¢181 a¢liviti4s Balance sheet NolE5 to th6 fJllats¢ial 8tat¢ments 6- 11

GIVE A DOG A BONE CIO TRUSTEES, REPORT FOR THE YEAR E]VDED 31 MA Y2022 Th¢ tswstee8 p￿S¢ll¢ their allnual ￿pOrt and fiDancial statell)ents for the ycar ended 31 MJY 2022, Tbe fiDancial statemettts have been prepared accordan¢e with tbe accounting poli¢irs Set out in llote I to the finallci&I Blatements llnd ci>inply with the charivs Constitutiott, the Charities Act 2011 and "A¢couthting 8t￿ Reporling by Cbarit1e5.' StatemeDt of Re¢ommended Piactice applicablc to cliarities pr¢paring theÈr accounts in a¢cordanc6with the Financial RepoTting Stalldard appli¢8ble in tbe UK and Rcpublac of Ireland (FRS 102) (effectivt l J&ttu2ry 20191" Objectlves g4nd #Ctlvlrfes The (]bje¢ts of the CIO are: To promote the pmtection and preservation of the EnvirunllL¢llt fo[ the pwblic beDefit of w&5te reductioo, Re-use. lamalioN recycling. Ihc of r¢ryGl¢d pithcts and the use of su￿11￿ in Enfield and the SUlToUJ￿IDs areas. To relie￿ poverty for tbe public ben¢fit of th05c liviTrg Enfield and the 5un'ounding area. tbtough the recycling atsd pnTrvision ¢)f furniture. clothes and other houscbold itejns. To advance th¢ edu¢atioD of the public tn subjects. relaied to Tecyclitig in particular thtollgh the provision of vpcycliDg workshops for thE rtsÈdents of Eofield at￿ th¢ 8uttounding area. The trustees have paid duc Tcgard to Euid4*)c¢ Issued by th¢ Charity Commission d￿ldIng what activities the eharity should Ideriake. AchleTements performance A YEAR OF RECOVERY We started th¢ year with trepidation as we giDgerly moved fonvard from tfre grip vf Covid-19. Th¢ Higb Street lost a lot of fooffall and peoplc wcre ncrv0115 to spend money which re5ultcd rn 8 drop in sales that hod an IinpaLt ilLruss the bo&rd. As things started to improve a new voriant.Omicrnn hit the couDtry. However. we moved fO[w￿rd slowly but surely. March 2022 w¢ were approachcd by & charity, COn]￿u￿lty 300 10 supply aDd deliY¢r itell￿ for tb¢ home ott beh81f of people awailled such it¢m8 by tbe E￿￿tial Living FutKI. MoBtly thc tcnanls Are vulDe]Hble people aid we are pl¥as¢d to help by providing a fre¢ rtittIl¥ 5rivice. liein5 supplieAI are washing n]achities,fridge freczcrs,(x)(thet&,h¢ds and bedding. W¢ continuc (o service this contra¢t. Fln4nelg1 revtew During the financial year tb¢ charity had a defitit of £57.188 {2021- deficit of £14,013). It is the poli¢y of the c]Mrity thatut)r¢stri¢ted funds wthichhave th)t been designated foi a 5￿cifiC us¢ should bc maintained at a l¢v¢l ¢quiv&l¢Tht lo between three aDd six month's expenditure. The tru5t¢es consider tho1 reseEV¢5 at this level will ellsure that, in thc cvent of 3 significant drop in fiRndin& they will b6 able to eotjtinut the chaiity's ¢urr¢ut aGtivities while Conside￿tEOn is given to ways inwhich additional fwids may bB fdised. This level of reserv￿ has been maintained lI￿OUghoUt tb¢ y¢ar. Rlsk m4iiagement The tr(Istse5 have a duty to identify and review tbe risks to which the charity is exposed aud to ensure 4ppropriate controls ale ill place ta provid¢ lE￿o￿able assuran¢¢ ogaiti5t fraud and emTrr. Ih]slees have Bivets c0Th5ideration to lh¢ Cbarities SORP ('Statettt¢Dt of liecomm¢nd¢d Practlce) CoJnJnittee's Advice its publication'tmpli¢ation8 of COVtD-19 Control Measuie5 and Lbarity Finattcial ReportillR' atsd to tkne risks arising as a result or the coronavirus pandemic. The Cbarity is actively monitOriDg and managing the situation as it develops. We hav¢ 3dapted out operations and coosÉder tIMt th¢ Charity has a(kquate resetv£s and collunttted future grants and donations from supportive and 50]ventf￿￿deEs. Struetiire> goverjance and man#gÈment The chArity is a cbaritable incorporaied orga]]isationK governed by a Foundation n)odel constithtion. They r¢gislered with the th￿lty ¢0]k￿lS510￿ on 12April 2019. page I

GIVK A DOG A BONE CIO TRUSTEES, REPORT (CONTIIYUED) FOR THE YEAR ENDED 31 MA Y2022 The tn￿te¢S wbo served duritig the year andwb to the date of sigrjature of fh¢ financial statements were.. T Twyn T Si)Jith Every tt6W trustec 15 appointed by a K4olution passcd at a properly Convened mectill8 of the Charity tsust¢¢s. In selecting itsd?viduals for appointment as Charity trustees, the Charity tn￿te¢S must ljave regard to tbc skills, knowledge and experience needed for the effeetive administtatiollof thc CIO. The Imstees, rcport was approved by th¢ Board of Trt￿ttes. TTWyne Trustee Date.. pagG 2

GIVE A DOG A BONE CIO

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIVE A DOG A BONE CIO

I report to the trustees on my examination of the financial statements of Give a Dog a Bone CIO (the charity) for the year ended 31 May 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect ofmy examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 Ap1il 2005 which is refe1Ted to in the extant regulations but has now been withdrawn.

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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• I accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RHI0 !HT

29/06/2023 Dated: ....................... ..

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GIVE A DOG A BONE CIO STATEMENT OF filNANCIALAcrIvrriES ¥CLUDING INCOIIIE AND EXPENDITURE ACCOUNT FOR THE FEAR ENDED 31 MA Y2022 Unrestrlcled Uniestrlcted fund5 fulldy 2022 2021 Notes Intome And end&wmetJts from: Donations aDd legacies Ch41itsble activities oth￿.￿ne0t￿¢ 246 132,856 34,667 Total Ineome 167,523 246 dffi￿re Raisiti8 Aknrtds 10,000 Cb8rithble activities 110,335 4.259 Total expelldit￿re 110.335 14,259 Net Incomel(expendlture) for tbe yeaTI Net movement ID fullds 57,188 (14.013) Fund bal&nce5 at l Jutt¢ 2021 6.460 20.473 Fund balances gt 31 May 2022 63,648 6,460 Th¢ state]nent of fu)attcial a¢tivaties in¢lud¢s all gain5 and losses reco￿lS¢d io the yeat. All incotne and EX￿[￿lture deriv¢ from continving activities. page 4

GIVE A DOG A BONE CIO BALANCE SHEET ASAT31 h£4Y2022 2022 2011 Notss FIKcd assety Tangible assets 12 12,159 8,828 Currcllt assets Stocks Cash it bank and in haDd 13 20,000 35.615 1.432 55.615 1,432 CrÈditors: #moullts f9Uing due wkhln one y￿r 14 14,126) (3,8001 Net cun'ent assetsl(1iabiliti￿) 51.489 (1368) Total Issets less current IlabtiItles 63,648 6,460 Income funds Unr¢slri¢ted fu￿d8 63,648 6.460 63,648 6,460 2&1G.1201 The fJnarncAal statements were approvedby th¢ TnE5teeB Oll.... . . T Twyne TrDstee page 5

GIVE A DOG A BOIYE CIO NOTES TO THE FINANCIAL STATEMEIYTS FOR THE YEAR E]VDED 31 MA Y2022 AccouDdMg pollcles Ch8rlty infor￿￿tIon Give A Dog A Bone CIO 18 a Charitable IncoTpofdted Or8anisotion in England and Wales. The r¢gi5terd oharity nllmbey is 1182955. The fjnancial statements have been prepared in accordance with the cb2riW& Fouttdltion nxodel GDn5titution, the Chariti¢8 Act 2011 and "A¢countillg Reporting by Charities-. StateMe￿t of Recommended Practice applicablc to charities preparillg ibeir accounts iIi aiwr(l¢tnre with Ihe FinaDcial lieporting Standard oppii¢gble in the UK and Republic of IreRalld (FRS 102) {elTectiv¢ l January 2019)". The ¢harity is a Public Benefit Elltity as d¢fJn¢d by FRS 102. The oharity has taken advantage of tbe provisions in the SORP for dk#rities applying FRS 102 Update Bulletiu l Dot tD prepATe & Sthtethcnt of Cash Flows. The fillallcial st21emenls hav¢ departed from th¢ ch￿ltieS (Accounts and Re￿) Reg￿latIOnS 2008 only to the exnt quAred to providc a truc 8nd fair vtcw. This departure ha5 involved followillg the Statement of RecommeDdd Prdctice for Charities applying FRS 102 rather tban the version of the Statemctti of RccommcrÉdcd Practice whiEh is ref6TErd to ill the RegulatiOll8 butwhich has &iLce beeu withdrawn. The financial statemellts are prepared in stefflin& which t5 tbc fi￿CtIOnal currency of the chatity. Monetsry amounts these financial statements aTe rounded to tbe D¢#test £. The find￿la1 8tatement8 hav¢ been prepared wider the histori￿1 cost convention, IM￿1]rIed to include the revaluAtion of freehold properties al￿ to inrludr inv¢stmeTht properties and ¢¢rt4iD financial ill5t￿Ments 8t fair valuel. The principal accoulllE￿¥ policies adopttyj ore set out below. 1.2 GolDg concern At the time of 2pprovin8 the financial statement8, the trustees have a reasonable expe(aation that the cbarity has adequat¢ re8ource5 to contilluc in opcrational cxi%lence far the foTeseeable ￿t￿re. Thus the t￿￿te¢S ¢otttinu¢ to adopt the goin collcern basL8 of accoutLtiDg ill prep￿1￿8 the ftoaocial statennts. 1.3 ChArAtable fwids Unrestricted fjjnds #re availablv forus¢ at th¢ discretion of tbe trusteES in furtherallce of their ¢harilhble objectives. 1.4 Imcome IDcorne is iEcogniscd whcn th¢ charity is legally cntitled to it after &Dy perforn￿￿e¢ ¢oodition$ bave been mct. the amounts C&TJ bc M￿sUred reliably, aDd it is probable Ihat illcomc wdl bc reccÉv¢d. 1.5 ExpeRdlture Liabilities are recognised as expenditure 4s soon a8 t￿ is a legal or coll5tructivE obligation ¢onYnilting the charity to th41 exp¢nditur¢, it is probabl¢ that a transfer of ecollomi¢ Ixrjefits WAII be required iti settlcrncnt and the ttmouDt of the obligation caD b¢ mtasur¢d r¢liably. EXpendI￿re 15 a¢couTht¢d for on an ￿cTualS basis and has been Classified under headittg8 that aggr¢g4te all cost related to the category. Where costs cannot br dI￿r11Y attributed to particuiar headitLg5 they have be¢n allo¢at¢d to activitie5 an a basis consistent with the use of reSOu￿e8. 1.6 TaThgible fixed asset5 Tangible r￿ed as$ds arc initially ￿esS￿ed at and subsequently measutcd at cost or valuation, net ofdrpreciation and any impairmettt losses. Depr¢ciati¢)n is re¢o8ni8¢d so as to write offthe cost orvaluation of assets less their residual values ov¢r theirusethl lives on the following bascs: Plant and equipment 25/0 StrAigbt li pAge 6

GIVE A DOG A BONE CIO NOTES TO THE FllYANC￿L STATEIKENTS (CONTINUED) FOR THE YEAR ENI)ED 31 h£4Y2022 Aeeowitlttg polltles {Contlnu¢d) The gasn or loss arising on É]ie disposal of an asset is d¢t¢rniined as tbe difference between the sale proc¢Eds and tbe aTrying value of the &sset, and is r¢cogDi5ed in ike Statemellt of fiDan¢ial a¢tiviti¢s. 1.7 Impatrmtmt Orr￿ed assets Ai ea¢h r¢porting elld dale, the charity reviews the carrying amoullts of its taiigible assets to detemiine whcthei. tbere is any indicaliott that those a55ets have sutY￿Ed an impaitment loss. If any such indication exists, the recoverable atnount of th¢ a55Ct is estill￿ted in order to detern)ine the ext¢nt of the impaimi¢nt105s (if any). 1.8 Stocks Stocks slated #t th¢ lowcr of cost e5tiJnated selling price Icss costs to Complete 8Dd sell. Cost comprises dire¢t terials and, where appIicable, direct labout Costs and thoge overheads that have been incurred in britiBi4g the stocks to their presellL IoLiltivn a￿d conditaon. It¢ms h¢ld for di8tribution at no or nominal consid¢ratiou are Jneasured tbc lower of IEplace]nent cost and cost. Net realisublc valuc is the ¢stitnated selling price 1¢8s all estimate(J cos¢$ of completion al￿ costs to be incutted in llbvketiti& scllitLg and dislribution. 1.9 Cash alld £a5h eqlllvalents Cash alld ¢a5h equivalellts include Cash in hand, de￿Sits held at ￿411 with banks, other short-tetm liquid investments with 0[￿2i￿al xJMturiti<s of three rnonihs or less, aDd b3Dk overdrafts. Bank overdrafts are shown within bO￿WI0gS in curt¢t)t JiabÉlaties. 1.111 Employee benefits L'he cost of any uttused holiday entitlen*nt j8 Tecogttised in theperiod in whi¢h tbE ¢inployee's s¢rvic¢5 ar£ received. Tcrfftit￿ÈÉon benefits are rccogt)ised in)]ndiately as an expense wh¥tt the ¢baTAty is d¢monstrably coJ)mitted to t¢rmillate ttLe ¢mploym¢nt of an rtRployee or to pn)vide tcnnination benefits. 1.11 Retiretnent benellts Puymellts to d¢fmed cotstribution retirement benefit sthmcs are charged a8 expense as they fall du¢. 1.12 Debtws Other debtQT8 are r¢¢ogDised at th¢ seltlement aMoU￿t due afier any trnde di5COUnt offer¢d. Pr¢payment8 are valued at the amount prepatd nel Df any trade di￿out)￿ due. l.lj Crediknrs Creditors arc recounisd where th¢ ¢harity has a present obligation r¢sultiDg from a past event thatwill proknbly result in the tsansfer of fijllds to a thitd paty and tb$ due to settEe the obligation can bc incasured or estsmoted reliably. Creditors are nOrn￿llY recthgni5ed at th¢irsettlentrnt amount aft¥r allowing for discounts du& CrItlcal aefountlng estimates aDd j￿dgeMentS In the application of the cbÈrity'5 aCCOUlJting polici￿. the thstees are reqUI￿d to [￿k¢ judgemeDts. estimates and assuinptions abDUt thE carrying amotsDt of asscts and liabiliti¢s that are not readity app￿ent from otbcr source8. Th¢ estimates asso¢Aated assumptions are based on historical experi¢nre aDd other fa¢tOES that &r¢ consider¢d to b6 lev8ot.A¢tual results tnay differ from ihese estimates. The estiin2tes and underlyiDg assurnptlDD8 are reviewed on ongoing ba8is. Revisiotty to accouLtitig eBtimates are re¢ognis¢d ill thE period ill which tbe utimate is ffvised wli¢re the revisÉon affects ooly that period, or in the period of the revision and fuDJre perÉods where tlLC revision aff￿15 both current and future periods. age7

GIVE A DOG A BONE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 nL4Y2022 Don¥tions gnd leg￿eleS Total Uiirestrlcted 2022 2021 DoDation8 and gifts 246 Charltable actlvlues Chwltlblè I￿¢￿Me HeAdlng I 2022 2021 Sales within ¢haritable activities 132,856 OtlÈer I￿￿￿e Unrestricted fuThd5 Tot81 2022 2021 Other Illco￿ 34,667 Ra181ng fvnds Totsl u￿restrIcted funds 2022 2021 Tradi Costs Operatillg charity sbop5 10.000 10,000

GIVEADOGA BONE CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MA Y2022 Charltable acdvltle5 Provi51011 of PrniAslon of recycling rerycllng 5ervice8 services 2022 21121 Stsff Costs Depreciation and irnpairn]¢llt Trdyel Adv¢rtising Sundry expenditllr¢ Computsr cost5 Rent aJNI r4tes Do]￿tIOnS paid Equipment hire 59,089 4,3 1,453 I,ooi 500 323 360 4,01 61 22,515 10.140 3.380 105,029 2,184 Share of support costs (see llotc 81 St￿e of governan¢¢ costs (see note 8) 2.330 2,976 2,075 110,335 4,259 s￿pport tosts Support fosts CoverllAnce 2022 2021 InSura￿Ce Telephone eharges Postsge. pa¢knging and 61Ati(￿try 886 1,194 250 886 1.194 250 Accountancy Bank ¢baTges 2,760 216 2.760 216 2.000 75 2,330 2.976 5,306 2.075 Analysed between ChAritable activities 2,330 2,976 5,306 2.075 Governance costs iticludes payments to the independ¢nt examiller of £1.800 for illdepend¢Dt eA8Ttiillation ftes. Truste None of the trustC¢B (or any p¢rsons coAM]e¢kd with them) received any remutkeration or benefits from th¢ oharity during the year. page 9

GIVEADOGABONE CIO NOTES TO THE FINANCIAL STATElVtENTS (CONTINUED) FOR THE YEAR ENDED 31 MA Y2022 10 Employees The average monthly D￿Mber of wnploy¢¢s during th¢ ycar was.. 7 2022 Nulllber 2021 Numb¢r 2022 EmploymeDt tO8ts 21122 2021 Wages saknies 8oGial 5CCUTity costs Otkerpellsion costs 57249 1,506 334 59,089 There were llo employees WI￿56 aDllual T¢￿ulleratioll was m¢)re thgn £60,O¢JO. JI Taxation Th¢ ch￿lty is cxempt from tax on itiu)me dnd gai￿% fallin8 Within section 505 of the Taxes Act 1988 or section 252 of the laxatiorjof Chargeable (iains Act 1992 to the extent tbat tlK8e are applicd to ils charitable objeets. 12 Txngible Ilxed a55ets Pl#ntADd equIp￿¢￿t Cost At l June 2021 Additiott 9,829 7,718 At 31 May 2022 17,547 Depredation Impatrmeot At l Jiine 2021 Deprtriation ¢harged iti th¢ year 1.001 4.387 At 31 May 2022 5,388 Carrylng At 31 May 2022 12,159 At 31 May 2021 8.828 pag¢ 10

GIVEA DOGABONE CIO NOTES TO THE FIIYANCIAL STATEMENTS (CONTINUED) FOR THE YEAR E]VDED 31 MA Y2022 13 Stocks 2022 21121 Finished goods and good5 for re8al¢ 20.000 14 Credltors: Bm&unt$ falllng due wlthin OTh¢ year 21122 1021 Other taxation and social sewrity Othcr crcdilors Accnjals 667 139 3,320 1,800 2,0 4,126 3,800 IS Related party transattlolls Th¢re w¢r¢ no dis¢losable related paty transactions duritig th¢ y¢ar (2021- llonc). page 11