## **Trustees’ annual report (including Directors’ report) for the period**
**From: 31/03/2023 To: 30/03/2024**
## **Charity name: FLOOF UK FRENCH BULLDOG RESCUE**
## **Charity registration number: 1184869**
## **Company number: CE018510**
## **Objectives and activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To relieve the suffering of French Bulldogs
(and other bull breeds if required) in need of
care and attention or with health, behaviour
or welfare needs and in particular to provide
and maintain a rescue and rehoming service
and other facilities for the reception, care,
protection and treatment of such animals|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|For our fifth period as a registered charity
FLOOF has been involved in some events
as one of the methods to raise funds. This is
along with adoption fees, the weekly auction,
raffles, sale of merchandise, donations and
also Gift Aid.
We receive funds also via Easy Fundraising,
Just Giving, Go Fund Me, Online Giving,
Company events where we get voted to
receive donations, a monthly Club 100 draw,
Pets at Home, Affiliate schemes, CAF
donations, Paypal giving and birthday
fundraisers and recycling schemes.
Our members also promote FLOOF regularly
through social media to raise our profile and
increase our followers on our facebook
group. This also increases our applications
to enter our database for our available foster
and adopt homes although we have noticed
a large decline in future adopters
applications.
Every dog that is surrendered or obtained
has been agreed by the majority vote from
the management team (7 members) to come
into FLOOF. We also provide support and
advice to other owners who were
considering surrendering their dogs which|
|||allows them to work with them rather than
surrendering them to rescue.
We rehomed 60 dogs during the period 31st
March 2023 to 30thMarch 2024. This
number may include dogs that have been
rehomed but then returned to the charity and
then a new home found and another
adoption fee received. We receive adoption
fees for these but do allow as a minimum for
all dogs to have a healthcheck, flea and
worm treatment and neuter. We also allow
on the adoption contract for any other life
threatening/life changing procedures
required, some with a time frame as may
only be a “possible” requirement, all
documented.
As of 30.03.24 we had 7 dogs in foster.
We are using if possible a selection of
veterinary practices for more specialist
operations for the brachycephalic breed
some offering a charity discount and also
lower charges.
FUTURE PLANS
We plan to obtain further support by the way
of applying for grants. Also grants to help
other people with neutering their animals if
they are struggling financially.
We are not expecting the numbers of dogs
to increase and have sufficient volunteers to
assist with the level required. All these
volunteers have completed a confidentiality
and DATA protection agreement.
We will continue to fundraise in the methods
we are using currently and investigate other
methods also.
We are a foster based charity and currently
have no intention of using kennelling
facilities (unless there is no other option)
We intend to remain as a volunteer run
charity.
We only operate in England, Scotland and
Wales.|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Yes all discussed and complied with as per
our governing document|
## **Additional information (optional)** You may choose to include further statements where relevant about:
SORP reference **N/A** Para 1.38 Policy on grant making **N/A** Para 1.38 Policy on social investment including program related investment **N/A** Para 1.38 Contribution made by volunteers **N/A** Other
## **Achievements and performance**
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|We have successfully rehomed 60 dogs
during this period and have ensured that all
welfare and medical needs have been
attended to so they are not in pain, suffering
or in an unsuitable home.
We have remained committed to our
adoptees with our obligations of our adoption
contracts and fulfilled obligations where
required.
We continue to promote to our members the
benefits of us being able to claim Gift Aid
(whenever possible) which allows us to claim
additional funds to help more dogs in need.|
|---|---|---|
**Additional information (optional)** You may choose to include further statements where relevant about:
**N/A** Para 1.41 Achievements against objectives set
**N/A** Para 1.41 Performance of fundraising activities against objectives set **N/A** Para 1.41 Investment performance against objectives **N/A** Other
## **Financial review**
|**Financial review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|**The Charity had sufficient funds to carry**
**out its duties**|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**n/a**|
|Amount of reserves held|Para 1.22|**£53,245.00**|
|Reasons for holding zero
reserves|Para 1.22|**n/a**|
|Details of fund materially in
deficit|Para 1.24|**n/a**|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**n/a**|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
**n/a** Para 1.47 The charity’s principal sources of funds (including any fundraising) **n/a** Para 1.46 Investment policy and objectives including any social investment policy adopted **n/a**
A description of the principal Para 1.46 risks facing the charity **n/a** Other
## **Structure, governance and management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document:
for example,trust deed,
memorandum and articles of
association etc|Para 1.25|**CIO**|
|How is the charity
constituted?
for example limited company,
unincorporated association,
CIO|Para 1.25|**CIO**|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Meeting required**|
||||
## **Additional information (optional)**
You may choose to include further statements where relevant about:
**n/a** Para 1.51 Policies and procedures adopted for the induction and training of trustees **n/a** Para 1.51 The charity’s organisational structure and any wider network with which the charity works **n/a** Para 1.51 Relationship with any related parties **n/a** Other
## **Reference and administrative details**
|Charity name|**FLOOF UK FRENCH BULLDOG RESCUE**|
|---|---|
|Other name the charity uses||
|Registered charity number|**1184869**|
|Charity’s principal address|**2 Old Ferry Drive, Wraysbury, TW19 5EW**|
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Kellie Fairhall||||
||Suzanne Harvey||||
||Beth Mill||||
||Stephanie Lowry||||
||GarySwift||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
20
## – Corporate trustees names of the directors at the date the report was approved
## **Director name**
Name of trustees holding title to property belonging to the charity
## **Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
|Description of the assets
held in this capacity|N/A|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|N/A|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|N/A|
## **Additional information (optional)**
## **Names and addresses of advisers (optional information)**
|**Names and addresses of advisers (optional information)**|**Names and addresses of advisers (optional information)**|**Names and addresses of advisers (optional information)**|
|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**|||
|**Accountant **|The Digital
Accountant|59 Pear Tree Ave, Coppull, Chorley, Lancashire, PR7 4NL|
||||
||||
||||
## **Name of chief executive or names of senior staff members (optional information)**
**Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The company has taken advantage of the small companies’ exemption in preparing the report above.**
**The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees/directors**
**Signature(s) Full name(s)** Suzanne Harvey **Position (for example** Trustee **Secretary, Chair, etc) Date** 02.11.24
|Charity Name FLOOF UK FRENCH
BULLDOG RESCUE|Charity Name FLOOF UK FRENCH
BULLDOG RESCUE|CharityNo|1184869|1184869||
|---|---|---|---|---|---|
|||CompanyNo|CE018510|||
|Annual accounts for theperiod||||||
|Period start date|3/31/2023|**To**|Period end
date|3/30/2024||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**
Guidance Note
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material expense item
S10
Other
S11
**_Total_**
S12
S13
Tax payable
S14
S15
S16
**Net income/(expenditure)**
S17
**Extraordinary items**
S18
**Transfers between funds**
S19
S20
Other gains/(losses)
S21
**_Net movement in funds_**
S22
Total funds brought forward
S23
**_Total funds carried forward_**
S24
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
Net gains/(losses) on investments
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**£**
**£**
F04
F05
**Prior year**
**funds**|**Total funds**
**£**
**£**
F04
F05
**Prior year**
**funds**|**Total funds**
**£**
**£**
F04
F05
**Prior year**
**funds**|
|---|---|---|---|---|---|---|
||34,975|-|-||34,975|34,594|
||58,283|-|-||58,283|77,006|
||-|-|-||-||
||-|-|-||-|-|
||8,357|-|-||8,357|10,679|
||-|-|-||-|-|
||101,615|-|-||101,615|122,279|
||||||||
||3,829|-|-||3,829|4,159|
||4,011|-|-||4,011|1,487|
||76,526|-|-||76,526|120,107|
||-|-|-||-|-|
||84,367|-|-||84,367|125,753|
||||||||
||17,248|-|-||17,248|- 3,474|
||-|-|-||-|-|
||17,248|-|-||17,248|- 3,474|
||-|-|-||-|-|
||17,248|-|-||17,248|- 3,474|
||-|-|-||-||
||-|-|-||-|-|
||||||||
||-|-|-||-|-|
||-|-|-||-|-|
||17,248|-|-||17,248|- 3,474|
||||||||
||129,001|-|-||129,001|132,475|
||146,249|-|-||146,249|129,001|
|Charity NameFLOOF UK FRENCH
BULLDOG RESCUE|Charity NameFLOOF UK FRENCH
BULLDOG RESCUE|Charity NameFLOOF UK FRENCH
BULLDOG RESCUE|CharityNo|1184869||
|---|---|---|---|---|---|
||||CompanyNo|CE018510||
|**Section B Balance sheet**||||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**||**£**
**£**
F03
F04
**Endowment**
**funds**
**Total this**
**year**||**£**
F05
**Total last**
**year**|
||-|-|-|-|-|
||99|-|-|99|99|
||-|-|-|-|-|
||-|-|-|-|-|
||99|-|-|99|99|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||146,151|-|-|146,151|128,903|
||146,151|-|-|146,151|128,903|
|||||||
||-|-|-|-|-|
|||||||
||146,151|-|-|146,151|128,903|
|||||||
||146,250|-|**-**|146,250|129,002|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||146,250|-|-|146,250|129,002|
|||||||
||-|-|-|-
-
146,151
-
-|-|
||-|-|-||-|
||146,151|-|-||129,002|
||-|-|-|||
||-|-|-|||
||146,151|-|-|146,151|129,002|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors
Signature of director authenticating accounts being sent to
Companies House|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||Suzanne Harvey|02.11.24|
||||
||||
||Signature|Date
dd/mm/yyyy|
|||02.11.24|
||Suzanne Harvey|**Print name**|
CC17a (Excel)
12/21/2024
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
_**Not Applicable**_
Disclosure of any uncertainties that make the _**Not Applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not Applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|Not Applicable|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|Not Applicable|
|**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS102 SORP._**|**_Not Applicable_**
|
CC17a (Excel)
12/21/2024
3
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*||ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|---|
||||||
|**_Please disclose:_**|||||
|**_(i) the nature of any changes;_**||||Not Applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**||||Not Applicable|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**||||**_Not Applicable_**|
**1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
|Yes*
No*||ü|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|Not Applicable|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not Applicable|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not Applicable_**|
CC17a (Excel)
12/21/2024
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
**----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
period£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel)
12/21/2024
5
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources;
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
12/21/2024
CC17 FRS 102 SORP
6
|**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**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**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
|||||
||£1|||
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
||Yes*
No*
N/a*|||
||ü|ü|ü|
12/21/2024
CC17 FRS 102 SORP
7
Fixed asset investments in quoted shares, traded bonds and similar investments are **Investments** valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit **Current asset investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
12/21/2024
CC17 FRS 102 SORP
8
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
29,877 - - 29,877 31,544
Gift Aid
5,098 - - 5,098 3,050
Legacies
- - - -
- - -
- - -
Donatedgoods,facilities and services
- - - -
Other
- - - -
**Total**34,975 - - 34,975 34,594
Adoption Fees
24,719 - - 24,719 48,075
Auction Income
16,603 - - 16,603 15,251
Club FLOOF
3,625 - - 3,625 4,035
Event Income
7,308 - - 7,308 5,921
Merchandise Sales
2,958 - - 2,958 16
Online Events
13 - - 13 574
Raffle Income
2,856 - - 2,856 2,763
Collection Pot Income
- - - - 58
Competition Winnings
- - - - -
DoggyLottery
- - - - -
Facebook Live Donations
- - - - -
Misc Revenue
200 - - 200 216
Other
- - - - 97
**Total**58,283 - - 58,283 77,006
- - - - -
- - - - -
- - - - -
Other
- - - -
**Total**- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
Amazon Smile
2,850 - - 2,850 4,359
EasyFundraising
1,272 - - 1,272 775
Insurance Commission
1,037 - - 1,037 1,040
Just GivingIncome
1,848 - - 1,848 1,590
PayPal Giving
1,176 - - 1,176 2,658
Payroll Giving
172 - - 172 257
- - - - -
- - - - -
- - - - -
- - - - -
**Total**8,357 - - 8,357 10,679
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
101,615 - - 101,615 122,279
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income**
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||Donations andgifts|29,877|-|-|29,877|31,544|
||Gift Aid|5,098|-|-|5,098|3,050|
||Legacies||-|-|-|-|
||General grants provided by government/other
charities||-|-|-||
||Membership subscriptions and sponsorships
which are in substance donations||-|-|-||
||Donatedgoods,facilities and services||-|-|-|-|
||Other||-|-|-|-|
||**Total**|34,975|-|-|34,975|34,594|
||||||||
||Adoption Fees|24,719|-|-|24,719|48,075|
||Auction Income|16,603|-|-|16,603|15,251|
||Club FLOOF|3,625|-|-|3,625|4,035|
||Event Income|7,308|-|-|7,308|5,921|
||Merchandise Sales|2,958|-|-|2,958|16|
||Online Events|13|-|-|13|574|
||Raffle Income|2,856|-|-|2,856|2,763|
||Collection Pot Income|-|-|-|-|58|
||Competition Winnings|-|-|-|-|-|
||DoggyLottery|-|-|-|-|-|
||Facebook Live Donations|-|-|-|-|-|
||Misc Revenue|200|-|-|200|216|
||Other|-|-|-|-|97|
||**Total**|58,283|-|-|58,283|77,006|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Amazon Smile|2,850|-|-|2,850|4,359|
||EasyFundraising|1,272|-|-|1,272|775|
||Insurance Commission|1,037|-|-|1,037|1,040|
||Just GivingIncome|1,848|-|-|1,848|1,590|
||PayPal Giving|1,176|-|-|1,176|2,658|
||Payroll Giving|172|-|-|172|257|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|8,357|-|-|8,357|10,679|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||101,615|-|-|101,615|122,279|
CC17a (Excel)
12/21/2024
9
## **Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
12/21/2024
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
12/21/2024
11
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
12/21/2024
12
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Note 6 Expenditure**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**||||||||
|Incurred seeking donations|2,629|-|-|2,629|2,959|-|-|2,959|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social
lotteries|1,200|-|-|1,200|1,200|-|-|1,200|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fudraising agents|-|-|-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company undertaking
non-charitable tradingactivity|-|-|-|-|-|-|-|-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-|-|-|-|-|
|Investment management costs:|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|3,829|-|-|3,829|4,159|-|-|4,159|
|**Expenditure on charitable activities:**|||||||||
|Dog Purchase Costs|-|-|-|-|250|-|-|250|
|Merchandise Costs|3,852|-|-|3,852|895|-|-|895|
|Road Train Costs|159|-|-|159|342|-|-|342|
|||-|-|-||-|-|-|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|
|**Total expenditure on charitable activities**|4,011|-|-|4,011|1,487|-|-|1,487|
|**Separate material item of expense**|||||||||
|Behaviourist|330|-|-|330|472|-|-|472|
|Microchip Swap Fee|-|-|-|-|-|-|-|-|
|Vet Fee|74,158|-|-|74,158|118,376|-|-|118,376|
|NON VET Mediciation / Sundry items|2,133|-|-|2,133|1,244|-|-|1,244|
|Misc Expenditure|- 94|-|-|- 94|15|-|-|15|
|Training / Education Costs||-|-|-|-|-|-|-|
|||-|-|-||-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|76,526|-|-|76,526|120,107|-|-|120,107|
||||||||||
CC17a (Excel)
12/21/2024
13
**Other**
||-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|---|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||84,367|-|-|84,367|125,753|-|-|125,753|
CC17a (Excel)
12/21/2024
14
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
12/21/2024
15
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
|**_Please explain the nature of each extraordinary item occurring in the period._**
**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**|**_Please explain the nature of each extraordinary item occurring in the period._**
**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**ms**|-|-|
CC17a (Excel)
12/21/2024
16
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
12/21/2024
17
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
||**Raising funds**|**Activity 1**
**Activity 2**
**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|
|**Support cost**|||||
|**(examples)**|**£**|**£**
**£**
**£**|**£**|**(Describe method)**|
||-|- - -|-||
|Governance|||||
||-|- - -|-||
||-|- - -|-||
||-|- - -|-||
|Other|-|- - -|-||
||-|- - -|-||
|**Total**|||||
|**Last year**|||||
|**Last year**|||||
|---|---|---|---|---|
|**Support cost**|**Raising funds**|**Activity 1**
**Activity 2**
**Activity 3**|**Grand total**|**Basis of allocation**|
|**(examples)**|**£**|**£**
**£**
**£**|**£**|**(Describe method)**|
||-|- - -|-||
|Governance|||||
||-|- - -|-||
||-|- - -|-||
||-|- - -|-||
|Other|-|- - -|-||
||-|- - -|-||
|**Total**|||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
12/21/2024
18
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
12/21/2024
19
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs - -
**----- End of picture text -----**
## **This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|-|-|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
CC17a (Excel)
12/21/2024
20
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|-|-|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|-|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
## **Please explain the nature of the payment This year**
**Last year**
**Please state the legal authority or This year reason for making the payment Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
CC17a (Excel)
12/21/2024
21
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
12/21/2024
22
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
12/21/2024
23
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
||-|-|-|**-**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**-**|
|||-|
|||-|
CC17a (Excel)
12/21/2024
24
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**|
||||-|
||||-|
CC17a (Excel)
12/21/2024
25
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
Additions
- - - 99 99
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 99 99
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
**14.3 Net book value**
- - - - -
- - - 99 99
**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
At the beginning of the
year
SL or RB (Straight
Line or Reducing
Balance)
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant, machinery and**
**motor vehicles**|**£**
**Fixtures, fittings and**
**equipment**|**Total**
**£**|
|---|---|---|---|---|---|
||-
|-|-|-|-|
||-|-|-|99|99|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|99|99|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|99|99|
CC17a (Excel)
12/21/2024
26
## **14.4 Impairment**
|**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Last year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**||||
|---|---|---|---|
|||||
|||||
|||**This year**
**Last year**||
|||||
|||||
|||||
|||-|-|
## **14.6 Other disclosures**
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of_**
**_tangible fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||-
|-|
||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is_
CC17a (Excel)
12/21/2024
27
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|Additions
Disposals
Revaluations
Transfers *
At end of the year
At beginning of the
year|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
Disposals
Amortisation
Impairment
Transfers*
At end of year
At beginning of the
year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
## **15.3 Net book value**
|Net book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-|
|---|---|---|---|---|
||-|-|-|-|
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
12/21/2024
28
## **15.5 Impairment**
## **This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
12/21/2024
29
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|**16.2 Cost or valuation**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
Net book value at the beginning of the
year|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**||||||
|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
12/21/2024
30
## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
12/21/2024
31
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
12/21/2024
32
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
**This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
**Last year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-||
CC17a (Excel)
12/21/2024
33
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance h**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Other investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
|**Please explain how the guarantee furthers the charity's aims**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
12/21/2024
34
## **17.6 Concessionary loans**
|**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**Thisyear**||**Lastyear**||
||
||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
12/21/2024
35
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Thisyear**
**Lastyear**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**Thisyear**||**Lastyear**||
|||**£**||**£**||
|||||||
CC17a (Excel)
12/21/2024
36
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
**19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts**
**or performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income**_
|**_Please complete this note if the charity has deferred_**
**_i_**|**_erred_**|||
|---|---|---|---|
|**This year**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_ncome_**
**_Please explain the reasons why income is_**
**_deferred._**|**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame of
that commitment, any performance-related
conditions and details of how the commitment
will be funded (with contracts for capital
expenditure separately identified).
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the**
**significance of financial instruments (eg.**
**debtors, creditors, investments etc) to the**
**charity's financial position or performance, for**
**example, the terms and conditions of loans or**
**the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial**
**assets as a form of security, the carrying**
**amount of the financial assets pledged as**
**security and the terms and conitions related to**
**its pledge should be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
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**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
|**Lastyear**|**Lastyear**|
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
|**This year**|**This year**|
|---|---|
|**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**
**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|**This year**|**Last year**|
|---|---|---|
||||
||||
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## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||146,151|128,903|
||-|-|
||146,151|128,903|
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|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|
|**Note 25 Fair value of assets and**
**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring**
**a loss due to a debtor not paying what is**
**owed) , liquidity risk (the risk of not being**
**able to meet short term financial demands)**
**and market risk (the risk that the value of**
**an investment will fall due to changes in the**
**market) arising from financial instruments**
**to which the charity is exposed at the end**
**of the reporting period and explain how the**
**charity manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**liabilities**
**Thisyear**
**Lastyear**||
||
||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
|---|---|---|---|---|---|---|---|---|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|
**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|**Other**
|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
CC17a (Excel)
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## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|**Other**
|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
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**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
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## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
## **Report to the trustees/** FLOOF UK FRENCH BULLDOG RESCUE **members of**
**On accounts for the year** 30/03/2024 **Charity no** 1184869 **ended (if any) Set out on pages** 1&2 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **30/03/2023** .
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”) .
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Date:** 22/11/2024 **Name:** CHRISTOPHER WRIGHT **Relevant professional** Chartered Institute of Management Accountants (CIMA) **qualification(s) or body (if any): Address:** 59 Pear Tree Ave, Coppull, Chorley, Lancashire, PR7 4NL
**October 2018**
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
Nothing to disclose
**October 2018**
2
**IER**