ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2022
THE DOG TEAM UK
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1183302
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 12 | Notes to the Financial Statements |
| Page 13 | Independent Examiner's Report |
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1183302 DATE OF REGISTRATION 8th May 2019 START OF FINANCIAL YEAR 1st December 2021 END OF FINANCIAL YEAR 30th November 2022 TRUSTEES AT 30TH NOVEMBER 2022 Caroline Louise Frost Louise Trevatt M.A LEGAL STATUS Charitable Incorporated Organisation
GOVERNING INSTRUMENT CIO - Foundation Registered 8th May 2019 and as Amended 23rd May 2019.
OBJECTS
For the public benefit to promote humane behaviour towards animals, in particular those which have survived the dog and cat meat trade by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
CORRESPONDENCE ADDRESS
3 The Fields Middleton-by-Wirksworth Matlock Derbyshire DE4 4NH
PRIMARY BANKERS
CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ
INDEPENDENT EXAMINERS
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
TRUSTEES' REPORT FOR THE YEAR ENDED 30TH NOVEMBER 2022
Trust Activities and Fundraising
We are now in our fourth year as a registered Charity, continuing to rehome dog meat trade survivors from South Korea.
Coming out of Covid presented new problems with the vast numbers of UK Covid puppies finding their way to UK shelters. This has been difficult as we have seen numbers of adoptions fall as a result.
The shelter manager Jenny Kim did not want any people from overseas to visit.
Fund raising is a constant issue.
We are not able to get to Korea to raise the profile of the dog meat trade, however, we continue to support the families who foster and adopt our dogs. We have 3 support groups which are safe places for families to ask questions and seek help and assistance and ideas to enable the dogs’ to grow in confidence and overcome their traumatic past.
We have been busy supporting families in person. Many of the dogs adopted here in the UK are emotionally or physically damaged.
We have been kept very busy arranging vet discounts and finding good veterinary support for the dogs.
All of our income goes directly to the dogs to pay for equipment, vets bills etc.
The adoption donation has been experimented with.
TRUST STRATEGY
We continue to attract adopters who are interested in trauma and PTSD.
Donations are crucial and Louise has set up the Youtube channel and rallied subscribers. The aim is to build this into a site that will attract income.
Louise set up ‘easyfundraising’ and also a lottery. It was necessary to obtain a gaming licence from the local authority for the lottery.
OUTLOOK FOR THE TRUST
The attached accounts for the year ending November 2022.
Periodically we will have a campaign to increase the number of doners for SmileAmazon and Easyfundraising.
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 30TH NOVEMBER 2022
Trustees' Responsibilities
The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the trustees are required to:
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Select suitable accounting policies and apply them consistently
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Make judgements and estimates that are reasonable and prudent
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Prepare financial statements on the going concern basis unless it is inappropriate to presume that the CIO will continue in existence.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on …………………………………………25th May 2023………………………………………………………
Signed on their behalf by Trustee ………………………………………………………………………………………………………………
Printed Name: Louise Trevatt
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH NOVEMBER 2022
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/21 2021/20 £ £ £ £ 78,043 - 78,043 80,159 78,043 - 78,043 80,159 85,145 - 85,145 62,453 675 - 675 575 85,820 - 85,820 63,028 (7,777) - (7,777) 17,131 19,965 - 19,965 2,834 12,188 - 12,188 19,965 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 12 form part of these financial statements.
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
BALANCE SHEET AS AT 30TH NOVEMBER 2022
| Note Fixed Assets Tangible Assets 2 Investments 6 Total Fixed Assets Current Assets Debtors & Prepayments 8 Cash at Bank and in Hand 7 Total Current Assets 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities 10 NET ASSETS Funds of the Charity General Funds Restricted Funds 5 Total Funds Creditors: Amounts falling due within one year Creditors:Amounts falling due in more than one year |
Unrestricted Restricted Total Total Funds Funds 30-Nov-22 30-Nov-21 £ £ £ £ - - - - - - - - - - - - - - - - 12,863 - 12,863 20,540 12,863 - 12,863 20,540 675 - 675 575 12,188 - 12,188 19,965 12,188 - 12,188 19,965 - - - - 12,188 - 12,188 19,965 12,188 - 12,188 19,965 - - - - 12,188 - 12,188 19,965 |
|---|---|
Approved by the Trustees on …………………………………………25th May 2023………………………………………………………
Signed on their behalf by Trustee ………………………………………………………………………………………………………………
Printed Name: Louise Trevatt
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2022
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH NOVEMBER 2022
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Pensions
Pension contributions are charged to the Statement of Financial Activities as they become payable.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Reducing Balance Basis
2. TANGIBLE FIXED ASSETS
The CIO held no fixed assets during this initial period of Charitable activity.
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
30th November 2022 : None
30th November 2021 : None
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH NOVEMBER 2022
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gifts & Donations 4. RESOURCES EXPENDED a) Cost of Charitable Activities Adoption Refund Costs Advertising & Publicity Bank Charges Carers Fees Dog Rescue Costs Dog Transport Costs Equipment Costs Sponsorship Costs Sundry Expenses Training Costs Travel & Subsistence Veterinary Costs ` b) Governance Costs Independent Examiners Fees 9 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/21 2021/20 £ £ £ £ 78,043 - 78,043 80,159 78,043 - 78,043 80,159 Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/21 2021/20 £ £ £ £ 450 - 450 600 179 - 179 236 115 - 115 93 816 - 816 1,947 48,350 - 48,350 32,565 21,500 - 21,500 17,085 4,808 - 4,808 2,206 - - - 250 236 - 236 1,704 - - - 2,590 - - - 134 8,690 - 8,690 3,042 85,145 - 85,145 62,453 675 - 675 575 675 - 675 575 |
|---|---|
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH NOVEMBER 2022
5. RESTRICTED FUNDS
The Charity held no restricted funds during this or the previous financial period.
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial period.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand | Unrestricted Restricted Total Total Fund Fund 30-Nov-22 30-Nov-21 £ £ £ £ 12,863 - 12,863 20,540 12,863 - 12,863 20,540 |
|---|---|
8. DEBTORS AND PREPAYMENTS
The CIO held no debtors during this or the previous financial period.
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees | Unrestricted Restricted Total Total Fund Fund 30-Nov-22 30-Nov-21 £ £ £ £ 675 - 675 575 675 - 675 575 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial period.
12. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted Total Total Fund Fund 30-Nov-22 30-Nov-21 £ £ £ £ - - - - 12,188 - 12,188 19,965 - - - - 12,188 - 12,188 19,965 |
|---|---|
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH NOVEMBER 2022
11. STAFF COSTS AND NUMBERS
The Charity employed no members of staff during this or the previous financial period.
12. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
13. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
14. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
15. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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THE DOG TEAM UK
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of The Dog Team UK on the accounts for the year ended 30th November 2022 set out on pages 6 to 12.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
Date: 30th May 2023
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