2021-04-30-accounts - Dash Dogs

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REGISTERED COMPANY NUMBER: 11953372 (England and Wales) REGISTERED CHARITY NUMBER: 1185749

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

FOR

DASH DOGS (A COMPANY LIMITED BY GUARANTEE)

Langdowns DFK Limited Chartered Accountants Fleming Court Leigh Road Eastleigh Southampton Hampshire SO50 9PD

DASH DOGS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	12

DASH DOGS (REGISTERED NUMBER: 11953372) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2021. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects are restricted specifically, only for the public benefit, to promote humane behaviour towards animals and to relieve the suffering of animals in need of care and attention as the trustees consider appropriate, including (without limitation) by:

providing and maintaining, or facilitating the provision and maintenance of, rescue homes or other facilities, care and treatment of dogs;
providing or facilitating the provision of appropriate care, protection, treatment and security for dogs in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage; and
educating the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.

The area where the charity operates is Greece.

Significant activities

The internal infra structure was improved during this period by:

Re planning internal layout and creating paths and exits through shelter areas.
Additional fencing to internal areas, allowing dogs greater areas of freedom to run, and the "spreading out" of dog packs.
Gulleys and drainage pipes were put in situ to help drain off flood lands after storms.
Screening & additional shading was erected for privacy and to enable dogs to get relief from high sun.
- Many dog kennels were donated and also purchased.
Water storage facilities were improved.
Water pumps were installed to provide improved water distribution.
A septic tank system was improved.
The charity provides care for the dogs 24 hours a day, 7 days a week. A container was acquired in the year to provide living accommodation for the volunteer that is providing the 24 hour care.
The charity incurred £6,211 of legal fees during the year. This cost comprised of legal fees to assist and enable the shelter to defend its legal status allowing it to remain functioning as a dog shelter.
The charity incurred £3,059 of costs which were historic fees and licensing for perimeter fencing and buildings.

Public benefit

The trustees have had due regard to guidance on public benefit published by the Charity Commission.

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DASH DOGS (REGISTERED NUMBER: 11953372) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities Sterilisation/spaying

-	Two one- week visits from UK vets to undertake sterilisations took place in September and October. A total of
	409 dogs were sterilised during the period under review. The local Municipalities are now paying for the
	collection and sterilisations of dogs rescued from the streets and cared for by the shelter before being released
	back on the streets. DASH are administrating the scheme for the municipalities.
-	Despite the pandemic DASH continues to visit schools and local organisations to educate and raise awareness.
-	Many dogs that were spayed were also blood tested at the same time for Mediterranean diseases.
-	Those dogs that tested positive for any of the 4 main diseases were started on treatment, preventing excessive
	deterioration in health and subsequent deaths.
-	The shelter was fortunate to win a "Shelter of the month" award organised by a charitable organisation VETO in
	Germany providing large amounts of food, medicines dog kennels etc.
-	Our relationships with sister organisations in Greece and Germany remains excellent and very supportive of
	each other.
-	After much hard work by the Founder and volunteers, part of the shelter was declared legal and became
	licensed. Legalising the land and buildings has remained a priority. DASH helped finance and support FISOM in
	this regard. This allows DASH to facilitate the running of municipality programmes. One of the first shelters in
	Greece to achieve this status. A huge achievement.
-	Greece has strengthened its animal welfare laws. However there is little enforcement currently, albeit the Greek
	government stating their intention to increase the priority of animal welfare.
-	During the period, DASH has improved relationships with other Shelters in Greece during times of emergencies
	e.g. Wildfires etc.
-	DASH helps local people by donating dog food to those who foster stray dogs taken from the streets.

Relationship with other professional colleagues local to shelter

-	All outstanding vet bills were cleared and are now paid monthly.
-	An accounting process was agreed with all vets identifying work undertaken by each of the 6 vets that	support
	the shelter. This has enabled us to track what treatments dogs were given, by whom and at what cost.
-	A Trustee has met with all vets and has set up communication systems with most of them through	personal
	contact and Messenger enabling all issues to be dealt with immediately.
-	Vets are now very supportive, and occasionally give free consultations, treatment or medication.
-	Regular liaison meetings are held with the local municipalities.

Intake and Adoptions

During the specified period, 301 dogs were taken into DASH. - Directly from that period intake, 310 dogs were adopted in the main, to UK, Germany, and a smaller number within Greece.
- The adoption of dogs from DASH to the UK has been made considerably more difficult administratively and costly since Brexit.
- DASH in collaboration with PHOK has signed 2 memorandum (agreements) with local municipalities, a third to be signed shortly.

Specific Challenges

The Covid 19 Pandemic has had a considerable negative impact on the day to day operation of DASH.
- Short term volunteers have stopped coming through putting additional strains on the volunteer work force.
- "Locals" in Greece were unable to go out to feed strays. Shelter volunteers took this over, adding again, additional workload.
- A small number of volunteers have been infected by the virus which reduced the number of volunteers available.
- The inability to recruit volunteers to work at the shelter is causing concern and the position is likely to become critical.
- The VSO funding system organised by the E.U. is likely to come to an end later this year. Putting yet more strain on the existing volunteers. Whilst this has not been confirmed t is a distinct possibility.
- The cost of purchasing food is currently very high and unsustainable. Alternative ways of providing food are currently being considered however. Much depends on being able to hire an individual from the local community to prepare food for the dogs, which is proving extremely difficult.

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DASH DOGS (REGISTERED NUMBER: 11953372) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

Promoting DASH & Social Media

A UK Fundraising Support group was established for DASH through Facebook and is proving to be very successful.
The DASH web site was given an injection of cash and originality by a UK Business owner who is a supporter of DASH.
Instagram and Facebook, were all subsequently linked and designed to be interactive with the web site, streamlining communication.

FINANCIAL REVIEW

Financial position

Please see attached accounts which set out our financial position.

The principal source of funding is from public donations and sponsored events. Gift aid claims also form a vital part of the funding.

At the period end the charity had unrestricted funds totalling £56,293.

Reserves policy

Ideally the trustees would like to be able to keep a reserve in the bank account of £10,000 to provide a buffer, in the event of donations/ income decreasing.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The organisation is a charitable company limited by guarantee, as defined by the Companies Act 2006, incorporated on 18 April 2019 and registered as a charity on 10 October 2019. The company was established under a Memorandum and Articles of Association dated 18 April 2019. The charitable company changed its name on 2 May 2019 from Dash Dog Limited to Dash Dogs. The Articles of Association were amended by written resolution dated 10 July 2019.

The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the charitable company in the event of it being wound up.

Recruitment and appointment of new trustees

A trustee is a director of the charitable company as defined in the Companies Act 2006 and a charity trustee as defined in the Charities Act.

The number of trustees shall not be subject to any maximum but shall not be less than three.

Any person who is willing to act as a trustee, and who is permitted by law to do so, may be appointed to be a trustee by a resolution of the trustees.

Induction and training of new trustees

All of the Trustees are already familiar with the practical work of the charity.

Additionally any potential new Trustees would be invited by the chairman to observe the day-to-day operation of the charity to familiarise them with the context within which it operates.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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DASH DOGS (REGISTERED NUMBER: 11953372)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2021

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

11953372 (England and Wales)

Registered Charity number 1185749

Registered office Thruxton Down House Thruxton Down Andover Hampshire SP11 8PR Trustees Mr J P R Holder Mrs J Wilkinson (resigned 20.11.21) Mrs M C Holder

Independent Examiner Graham Taylor Langdowns DFK Limited Chartered Accountants Fleming Court Leigh Road Eastleigh Southampton Hampshire SO50 9PD

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mr J P R Holder - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DASH DOGS

Independent examiner's report to the trustees of Dash Dogs ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Graham Taylor Langdowns DFK Limited Chartered Accountants Fleming Court Leigh Road Eastleigh Southampton Hampshire SO50 9PD

Date: .............................................

Page 5

DASH DOGS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2021

Year Ended 30.4.21 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 140,954 EXPENDITURE ON Raising funds 925 Charitable activities 4 Animal welfare 126,461 Total 127,386 NET INCOME 13,568 RECONCILIATION OF FUNDS Total funds brought forward 42,725 TOTAL FUNDS CARRIED FORWARD 56,293	Period 18.4.19 to 30.4.20 Total funds £ 131,363 752 87,886
	88,638
	42,725 -
	42,725

The notes form part of these financial statements

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DASH DOGS (REGISTERED NUMBER: 11953372)

BALANCE SHEET 30 APRIL 2021

2021
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
52,641
CURRENT ASSETS
Debtors
10
1,598
Cash at bank and in hand
29,411
31,009
CREDITORS
Amounts falling due within one year
11
(13,904)
NET CURRENT ASSETS
17,105
TOTAL ASSETS LESS CURRENT LIABILITIES
69,746
CREDITORS
Amounts falling due after more than one year
12
(13,453)
NET ASSETS
56,293
FUNDS
13
Unrestricted funds
56,293
TOTAL FUNDS
56,293

2020
Total
funds
£
29,282
4,808
14,703
19,511
(6,068)
13,443
42,725
-
42,725
42,725
42,725

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

Mr J P R Holder - Trustee

The notes form part of these financial statements

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DASH DOGS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

1. STATUTORY INFORMATION

Dash Dogs is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found in the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 20% straight line Plant and machinery - 15% on reducing balance Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at cost.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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DASH DOGS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021

2. ACCOUNTING POLICIES - continued

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

3. DONATIONS AND LEGACIES

Donations 4. CHARITABLE ACTIVITIES COSTS Animal welfare Support costs include: Accountancy, legal and professional fees Bank charges	Year Ended 30.4.21 £ 140,954 Direct Support Costs costs £ £ 116,403 10,058	Year Ended 30.4.21 £ 140,954 Direct Support Costs costs £ £ 116,403 10,058	Period 18.4.19 to 30.4.20 £ 131,363 Totals £ 126,461
			£
			9,811
			247

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

		Period
		18.4.19
	Year Ended	to
	30.4.21	30.4.20
	£	£
Depreciation - owned assets	8,999	8,121
Accounts and Independent Examiner fees	3,600	3,600

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2021 nor for the period ended 30 April 2020.

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DASH DOGS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021

6. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

Shelter and animal welfare costs amounting to £13,408 (2020: £4,225) were reimbursed to one trustee.

7. STAFF COSTS

The charitable company did not incur any staff costs during the period.

The average number of employees during the period was nil.

There were no employees who received total employee benefits of more than £60,000.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted
	fund
	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	131,363
EXPENDITURE ON
Raising funds	752
Charitable activities
Animal welfare	87,886
Total	88,638
NET INCOME	42,725
TOTAL FUNDS CARRIED FORWARD	42,725

9. TANGIBLE FIXED ASSETS

Improvements to Plant and property machinery £ £ COST At 1 May 2020 24,591 - Additions 31,523 835 At 30 April 2021 56,114 835 DEPRECIATION At 1 May 2020 4,918 - Charge for year 6,472 125 At 30 April 2021 11,390 125 NET BOOK VALUE At 30 April 2021 44,724 710 At 30 April 2020 19,673 -	Motor vehicles £ 12,812 - 12,812 3,203 2,402 5,605 7,207 9,609	Totals £ 37,403 32,358
		69,761
		8,121 8,999
		17,120
		52,641
		29,282

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DASH DOGS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021

2021 2020 £ £ 1,598 4,808 2021 2020 £ £ 10,304 2,468 3,600 3,600 13,904 6,068 2021 2020 £ £ 13,453 - Net movement At in funds 30.4.21 £ £ 13,568 56,293 13,568 56,293 Resources Movement expended in funds £ £ (127,386) 13,568 (127,386) 13,568 Net movement At in funds 30.4.20 £ £ 42,725 42,725 42,725 42,725		2020 £ 4,808
		2020 £ 2,468 3,600
		6,068
		2020 £ -
13,568
At 30.4.20 £ 42,725 42,725
	42,725

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DASH DOGS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2021

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	131,363	(88,638)	42,725
TOTAL FUNDS	131,363	(88,638)	42,725

14. RELATED PARTY DISCLOSURES

During the period AML Analytics Limited made donations to the charity to the sum of £21,544 (2020: £40,307). £14,385 (2020: £8,986) of the donations were made by way of expenses paid by AML Analytics Limited on behalf of the charitable company and £7,159 (2020: £31,321) of the donations were fixed assets paid for by AML Analytics Limited on behalf of the charitable company. The trustee, Mr J P R Holder, is a director of the company AML Analytics Limited.

Included in Other Debtors at 30 April 2020 was £952 owed to the charitable company by the trustee, Mr J P R Holder. This amount was repaid to the charitable company in June and July 2020.

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