Charity registration number: 1184157
## PAWS Care UK
Annual Report and Financial Statements for the Year Ended 31 May 2021
## **PAWS Care UK**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Statement of Trustees' Responsibilities|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 11|
## **PAWS Care UK**
## **Reference and Administrative Details**
**Trustees** L. L. Kendrick G. Keogh T. Southwell **Principal Office** 274 Church Lane Whitwick Leicestershire LE67 5DL **Charity Registration Number** 1184157 **Independent Examiner** Robert Whowell & Partners Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX
Page 1
## **PAWS Care UK**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 May 2021.
## **Objectives and activities**
## _**Objects and aims**_
PAWS Care UK (previously UK PAWS Care and Rescue UK) was established by Lisa Kendrick and Gillian Keogh in 2017 and Registered Charity Status was obtained in 2019.
To promote humane behaviour towards dogs and cats and all other animals living on the island of Mauritius. By providing appropriate care, protection, treatment and security for such animals which are in need of care and attention by reasons of sickness, maltreatment, poor circumstances or ill usage. Education of the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering amongst animals.
## _**Public benefit**_
In shaping the objectives for the year and planning its activities, the trustees have considered the public benefit by ensuring its activities are accessible to the general public.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
As during the previous period it has not been easy accomplishing our objectives but we have made some further progress and have gained a better understanding of the infrastructure in Mauritius concerning animal welfare.
We have had very little success with changing the attitude of MSAW (Mauritius Society of Animal Welfare) to change their policy of Catch and Kill to Catch, Neuter and Release but this is still a very important objective that we will continue to push for change.
We continue to contact other charities from around the world, Humane Society International being one of them, to help put pressure on the Mauritian Government to invest in mass sterilsation to control the stray population.
We are still working with many N.G.O’S on the island with regard to education of the local communities as they can speak the local Creole language.
We are also still working hard at convincing independent rescuers to obtain N.G.O. status with some success and there are now several more that have obtained this status.
We continue to recruit regular donators and also fundraising events to contribute to mass sterilisation. Sterilisation and Education is the way forward on the island to reduce their amount of stray animals.
Page 2
## **PAWS Care UK**
## **Trustees' Report**
We still work closely with All Life Matters Animal Sanctuary who has the only vet on the island trained by WVS (World Veterinary Service) in keyhole sterilisation. This allows the animals to be released safely back to streets on the same day of surgery.
We have reached out to WVS to try and get them to bring some vets onto the island to train other local vets in keyhole sterilisation surgery.
We continue to contribute to vets bills for accidented, sick and malnourished animals.
Unfortunately due to many factors we have decided to cease adoptions of the Mauritian dogs to the UK.
Many of the older dogs would be euthanised or put back on the streets to die as there are no people to adopt them on the island so we try to focus on finding a safe place for them to live the rest of the lives on the island.
We continue to fundraise for food for the thousands of strays on the island so that the N.G.O’S and rescuers can go out to feed them on a regular basis. We now purchase the food directly on the island ensuring that all donations go to exactly where they should.
Trust of individuals on the island continues to be a problem so we try to work with recognised N.G.O’S wherever possible. List below,
All Life Matters Animal Sanctuary PAWS Mauritius Pink Pony Trust RAID Happy Tails Well Being of Strays Marley’s Animal Rescue Community
We also now support a new project, Community Sterilisation Campaign and their Catch, Neuter and Release in the Trou aux Biches area where local communities are being encouraged to look after the beach dogs.
We have also had good success sterilising dogs of poor families who look after their dogs well but cannot afford sterilisation.
## **Financial review**
The charity achieved a surplus in funds for the year of £8,789 (see page 7) and has unrestricted reserves of £13,848 to carry forward (see page 8) into future periods.
## _**Policy on reserves**_
It is the policy of the charity to hold sufficient reserves to ensure it can continue to operate for a minimum of six months.
Page 3
## **PAWS Care UK**
## **Trustees' Report**
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
We aim to continue raising awareness of our charity and the plight of the animals in Mauritius by social media and fundraising.
Increasing the amount of sterilisations, vaccinations and education on the island.
To continue with pressure on MSAW to encourage a change from Catch and Kill to Catch, Neuter and Release.
The Trustees would like to thank all of our supporters and donators for their continuing support in our fight for the animals and strays of Mauritius.
## **Structure, governance and management**
## _**Nature of governing document**_
Our Charity is governed by a Trust Deed and is constituted as a Trust.
## _**Recruitment and appointment of trustees**_
Trustees are appointed by Lisa Kendrick and Gillian Keogh from supporters of the charity. We have agreed on a minimum of three and maximum of five at any one time.
The annual report was approved by the trustees of the charity on 24 March 2022 and signed on its behalf by:
.........................................
L. L. KendrickMrs LL Kendrick (Mar 28, 2022, 10:02am) Trustee
Page 4
## **PAWS Care UK**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 24 March 2022 and signed on its behalf by:
~~.........................................~~ Mrs LL Kendrick (Mar 28, 2022, 10:02am) L. L. Kendrick Trustee
Page 5
## **PAWS Care UK**
## **Independent Examiner's Report to the trustees of PAWS Care UK**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 May 2021 which are set out on pages 7 to 11.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of PAWS Care UK you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the PAWS Care UK's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of PAWS Care UK as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting 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 accounts to be reached.
...................................... I. C. F. S. Agar Institute of Chartered Accountants in England and Wales
Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX
24 March 2022
Page 6
## **PAWS Care UK**
## **Statement of Financial Activities for the Year Ended 31 May 2021**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Total income
**Expenditure on:**
Charitable activities
3
Other expenditure
4
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
**Note**
**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Other expenditure
4
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds carried forward||**Unrestricted**
**funds**
**£**
131,532||**Total**
**2021**
**£**
131,532|
|---|---|---|---|---|
|||131,532||131,532|
|||(121,993)
(750)||(121,993)
(750)|
|||(122,743)||(122,743)|
|||8,789||8,789|
|||8,789
5,059||8,789
5,059|
|||13,848||13,848|
|||**Unrestricted**
**funds**
**£**
29,530
29,530
(24,051)
(420)
(24,471)
5,059
5,059
5,059||**Total**
**2020**
**£**
29,530|
|||||29,530|
|||||(24,051)
(420)|
|||||(24,471)|
|||||5,059|
|||||5,059|
|||||5,059|
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 9 to 11 form an integral part of these financial statements. Page 7
## **PAWS Care UK**
## **(Registration number: 1184157) Balance Sheet as at 31 May 2021**
|**Current assets**
Cash at bank and in hand
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**|**2021**
**£**
13,848
13,848
13,848|**2020**
**£**
5,059|
|---|---|---|
|||5,059|
|||5,059|
The financial statements on pages 7 to 11 were approved by the trustees, and authorised for issue on 24 March 2022 and signed on their behalf by:
.........................................
L. L. KendrickMrs LL Kendrick (Mar 28, 2022, 10:02am) Trustee
The notes on pages 9 to 11 form an integral part of these financial statements. Page 8
## **PAWS Care UK**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
PAWS Care UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees’s meetings and reimbursed expenses.
Page 9
## **PAWS Care UK**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations
**Total for year ended 31 May 2021**
**Total for period ended 31 May 2020**|**Unrestricted**
**funds**
**General**
**£**
131,532
131,532
29,530|**Total**
**funds**
**£**
131,532|
|---|---|---|
|||131,532|
|||29,530|
- **3 Expenditure on charitable activities**
|Veterinary, transport and relocation
Governance
**Total for year ended 31 May 2021**
**Total for period ended 31 May 2020**|**Unrestricted**
**funds**
**General**
**£**
120,442
1,551
121,993
24,051|**Total**
**funds**
**£**
120,442
1,551|
|---|---|---|
|||121,993|
|||24,051|
Page 10
## **PAWS Care UK**
## **Notes to the Financial Statements for the Year Ended 31 May 2021**
## **4 Other expenditure**
|Bank charges
**Total for year ended 31 May 2021**
**Total for period ended 31 May 2020**|**Unrestricted**
**funds**
**General**
**£**
750
750
420|**Total**
**funds**
**£**
750|
|---|---|---|
|||750|
|||420|
## **5 Analysis of governance and support costs**
## **Governance costs**
|Miscellaneous
**Total for year ended 31 May 2021**
**Total for period ended 31 May 2020**|**Unrestricted**
**funds**
**General**
**£**
1,551
1,551
2,381|**Total**
**funds**
**£**
1,551|
|---|---|---|
|||1,551|
|||2,381|
## **6 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **7 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
Page 11
## **Issuer**
**Issuer** Robert Whowell & Partners **Document generated** Mon, 28th Mar 2022 9:24:57 BST **Document fingerprint** 9e438bb9c06bf15b3d82053831a2bfc0
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Mon, 28th Mar 2022 10:02:33 BST Mrs LL Kendrick - Signer (ae81ef203452fa5ffc4cd909f4afeb2f) **Audit history log Date Action** Mon, 28th Mar 2022 10:02:33 BST The envelope has been signed by all parties. (86.177.53.239) Mon, 28th Mar 2022 10:02:33 BST Mrs LL Kendrick signed the envelope. (86.177.53.239) Mon, 28th Mar 2022 10:01:15 BST Mrs LL Kendrick viewed the envelope. (86.177.53.239) Mon, 28th Mar 2022 10:01:08 BST Mrs LL Kendrick opened the document email. (104.28.89.72) Mon, 28th Mar 2022 9:35:29 BST Document emailed to Lisalouken@aol.com (18.134.12.75) Mon, 28th Mar 2022 9:35:29 BST Sent the envelope to Mrs LL Kendrick (Lisalouken@aol.com) for signing. (89.38.125.46) Mon, 28th Mar 2022 9:27:39 BST Mrs LL Kendrick has been assigned to this envelope (89.38.125.46) Mon, 28th Mar 2022 9:25:13 BST Document generated with fingerprint 9e438bb9c06bf15b3d82053831a2bfc0 (89.38.125.46) Mon, 28th Mar 2022 9:25:10 BST Document generated with fingerprint 6431f056db57847a27df9da1e03e8f89 (89.38.125.46) Mon, 28th Mar 2022 9:24:57 BST Envelope generated by Samantha Kelly (89.38.125.46)