## **Tendercare Rescue** **Charity No. 1188296** ## **Trustees' Report and Unaudited Accounts** **31 December 2021** **Tendercare Rescue Contents** ||Pages| |---|---| |Trustees' Annual Report|2| |Independent Examiner's Report|8| Page 1 ## **Trustees’ annual report (including Directors’ report) for the period** ## **From: 01/01/2021 Period start date To: 31/12/2021 Period end date** **Charity name: Tendercare Rescue** ## **Charity registration number: 1188296** ## **Company number:** ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|For the benefit of the public to relieve the
suffering of cats and dogs in the UK and
Romania in need of care and attention and,
in particular, to provide and maintain rescue
homes or other facilities for the reception,
care 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|We have taken in for homing both in the UK
and overseas cats and dogs in need of care
and shelter. We have paid for needed
veterinary treatment and safe housing. For
the public benefit we have also paid for
neutering and spaying, helping to reduce
feral populations.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Tendercare Rescue trustees have regard to
the guidance issued by the charity
commission on public benefit and we always
refer to our objectives to make sure we are
complying with the guidance given by the
charity commission.| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Contribution made by
volunteers|Para 1.38|Tendercare is has several volunteers who
give their time to ensure the daily running of
the rescue, we have several who come on a
regular basis to help. Covering set days and
working in all weathers with the animals in
our care. Carrying out a range of tasks such
as cleaning, feeding, socialising and walking.
We also have volunteers and trustees who
spend time working with our dogs and cats
in need of rehabilitation and getting them to
the point where they can be rehomed. And
have behaviourist who have also
volunteered time to work with our animals.| Page 2 We have built up a reliable team who volunteer their time to ensure the charities day to day running. We also have several people who contribute on a semi regular basis dog walking, this is also of a great help. ## **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 continued our work to rehome both
cats and dogs in 2021. When bringing
overseas animals, we have ensured we met
all regulations and used authorised transport
companies. All overseas dogs or cats
coming to us were neutered/spayed if old
enough and received any relevant or needed
veterinary treatment.
Any UK dogs or cats coming into our care
were also neutered/spayed if old enough
unless otherwise advised by a veterinary
professional and received any necessary
veterinary treatment.
We have also taken and worked with both
dogs and cats in need of some rehabilitation
prior to homing. We have successful
rehomed a number of these animals. We still
have feral cats who remain in our long-term
care. We also have some dogs who have
been with us a while, but we continue to
work with this dog to prepare them for
homing.
This work is in line with our objective which
is to carry out our work for the benefit of the
public to relieve the suffering of cats and
dogs in the UK and overseas in need of care
and attention and, in particular, to provide
and maintain rescue homes or other facilities
for the reception, care and treatment of such
animals.
Through contact with Burns, Butchers and
Lily’s kitchen we received donations of good
quality food for both our cays and dogs.| |---|---|---| ## **Financial review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|At the financial yearend we were in a good
financial position. With £22,822| |---|---|---| Page 3 |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|We have agreed that a reserve of £5000
should be maintained to allow for emergency
vet bills or other emergency requirements for
the animals in our care.| |---|---|---| |Amount of reserves held|Para 1.22|**£5000**| |Reasons for holding zero
reserves|Para 1.22|**Na**| |Details of fund materially in
deficit|Para 1.24|**Na**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|We have no uncertainties re the charities
ability to continue.| ## **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|Constitution of a Charitable Incorporated
Organisation whose only voting members
are its charity trustees| |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|(1) Apart from the first charity trustees, every
trustee must be appointed [for a term of [three]
years] by a resolution passed at a properly
convened meeting of the charity trustees.
(2) In selecting individuals for appointment as
charity trustees, the charity trustees must have
regard to the skills, knowledge and experience
needed for the effective administration of the
CIO.| |||| ## **Reference and administrative details** |Charity name|**Tendercare Rescue**| |---|---| |Other name the charity uses|**Na**| |Registered charity number|**1188296**| |Charity’s principal address|**2 Coronation House, Hanging stone, Stanley, Co Durham,**
**DH9 8PQ**| ## **Names of the charity trustees who manage the charity** |1
2
3
4|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||TracyHobbs|Chair||| ||Kevin Greener|||| ||Etain Stobbart|||| ||Colin Stobbart|||| Page 4 5 6 7 8 9 – Corporate trustees names of the directors at the date the report was approved > **Director name NA** ## Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year **| |---|---| ||| ||**NA**| ||| ||| ||| ||| ## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|NA| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|NA| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|NA| ## **Additional information (optional)** ## **Names and addresses of advisers (optional information)** |**ional information (optional)**
**Names and addresses of advisers (optional information)**|**ional information (optional)**
**Names and addresses of advisers (optional information)**|**ional information (optional)**
**Names and addresses of advisers (optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (optional information)**||| |||| Page 5 ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details **NA** ## **Other optional information** **We would also like to thank Burns, Butchers and Lily’s kitchen who during Coivd have donated food for both our cats and dogs. These donations were of a great help to us and meant that those in our care received a high quality diet helping them to gain a good physical condition.** ## **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)** Tracey Lynn Hobbs **Position (for example** Chair **Secretary, Chair, etc)** **Date** 28/10/2022 Page 6 **Tendercare Rescue Trustees Annual Report** The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2021. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1188296** ## **Trustees** The following trustees served during the year: J. Bennett K. Greener T.L. Hobbs C. Stobbart E. Stobbart ## **Accountants** Accounting for Good CIC 10a Front Street Winlaton Blaydon on Tyne Tyne and Wear NE21 6DD ## **Statement of trustees' responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees E. Stobbart Trustee 28 October 2022 Page 7 **Tendercare Rescue Independent Examiners Report** ## **Independent Examiner's Report to the trustees of Tendercare Rescue** I report to the trustees on my examination of the financial statements of Tendercare Rescue for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Kay Wightman FFA/FTA Accounting for Good CIC 10a Front Street Winlaton Blaydon on Tyne Tyne and Wear NE21 6DD 28 October 2022 Page 8 **Tendercare Rescue Statement of Financial Activities** ## **for the year ended 31 December 2021** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Other
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---| |||**2021**|**2021**|**2020**| |||**£**|**£**|**£**| |||||| |||58,028|58,028|44,554| |||-|-|4,082| |||58,028|58,028|48,636| |||||| |||51,534|51,534|29,073| |||2,210|2,210|1,025| |||53,744|53,744|30,098| |||-|-|-| |||4,284|4,284|18,538| |||-|-|-| |||4,284|4,284|18,538| |||||| |||4,284|4,284|18,538| |||||| |||18,538|18,538|-| |||22,822|22,822|18,538| |||||| |||||| |||||| Page 9 **Tendercare Rescue Balance Sheet** **at 31 December 2021** |**at 31 December 2021**||| |---|---|---| |**Charity No. 1188296**
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
8
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
9
**Unrestricted funds**
9
General funds
**Reserves**
9
**Total funds**|**2021**
**£**
23,422
23,422
(600)
22,822
22,822
22,822
22,822
22,822
22,822
22,822|**2020**
**£**
19,348| |||19,348
(810)| |||18,538
18,538| |||18,538| |||18,538| |||18,538| |||18,538| |||18,538| Approved by the trustees on 28 October 2022 And signed on their behalf by: E. Stobbart Trustee 28 October 2022 Page 10 **Tendercare Rescue Notes to the Accounts** ## **for the year ended 31 December 2021** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 11 **Tendercare Rescue Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Freehold investment property** Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 12 **Tendercare Rescue Notes to the Accounts** ## **Research and development** Expenditure on research and development is written off in the year in which it is incurred. ## **Foreign currencies** Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure. ## **Leased assets** Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 13 **Tendercare Rescue** ## **Notes to the Accounts** ## 2 **Statement of Financial Activities - prior year** |2
**Statement of Financial Activities - prior year**|||| |---|---|---|---| |**Income and endowments from:**
Donations and legacies
Other
**Total**
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**
3
**Income from donations and legacies**
4
**Other income**|**Unrestricted**
**£**
58,028
58,028|**Unrestricted**
**funds**
**2020**
**£**
44,554
4,082
48,636
215
29,883
30,098
18,538
18,538
18,538
18,538
**Total**
**2021**
**£**
58,028
58,028
**Total**
**2021**
**£**
-
-|**Total funds**
**2020**
**£**
44,554
4,082| ||||48,636
215
29,883| ||||30,098| ||||18,538| ||||18,538| ||||18,538| ||||18,538| ||||**Total**
**2020**
**£**
44,554| ||||44,554| ||||**Total**
**2020**
**£**
4,082| ||||4,082| Page 14 **Tendercare Rescue** ## **Notes to the Accounts** ## 5 **Expenditure on charitable activities** |5
**Expenditure on charitable activities**||||| |---|---|---|---|---| |_Expenditure on charitable_
_activities_
Transport
Vet Bills
Microchip Registration
Sundries
_Governance costs_
6
**Other expenditure**
Premises costs
General administrative costs
Legal and professional costs
7
**Staff costs**
No employee received emoluments in excess
8
**Creditors:**
amounts falling due within one year
Accruals
9
**Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**|of £60,000.|**Unrestricted**
**£**
28,792
13,927
720
8,095
51,534
**Unrestricted**
**£**
1,136
474
600
2,210
**2021**
**£**|**Total**
**2021**
**£**
28,792
13,927
720
8,095
51,534
**Total**
**2021**
**£**
1,136
474
600
2,210|**Total**
**2020**
**£**
18,235
8,053
511
2,274| |||||29,073| |||||**Total**
**2020**
**£**
-
215
810| |||||1,025| |||||**2020**
**£**| |||600||810| ||**At 1 January**
**2021**
18,538
18,538|600
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
58,028
58,028|**Resources**
**expended**
**£**
(53,744)
(53,744)|810| |||||**At 31**
**December**
**2021**
**£**
22,822| |||||22,822| Page 15 **Tendercare Rescue Notes to the Accounts** ## 10 **Analysis of net assets between funds** |10 **Analysis of net assets between funds**|||| |---|---|---|---| |Net current assets
11 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 January**
**2021**
**£**|**Unrestricted**
**funds**
**£**
22,822
22,822
**Cash flows**
**£**|**Total**
**£**
22,822| ||||22,822| ||||**At 31**
**December**
**2021**
**£**| ||19,348|4,074|23,422| ||19,348
19,348|4,074
4,074|23,422| ||||23,422| ||||| Page 16 **Tendercare Rescue Detailed Statement of Financial Activities** ## **for the year ended 31 December 2021** |**Income and endowments from:**
Donations and legacies
Other
**Total income and endowments**
**Expenditure on:**
Charitable activities
Transport
Vet Bills
Microchip Registration
Sundries
**Total of expenditure on charitable**
**activities**
Premises costs
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Bank charges
Software, IT support and related
costs
Legal and professional costs
Audit/Independent examination
fees
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
|**Unrestricted**
**funds**
**2021**
**£**
58,028
58,028
-
-
58,028
28,792
13,927
720
8,095
51,534
51,534
1,136
1,136
100
374
474
600
600
2,210
53,744
-
4,284|**Total funds**
**2021**
**£**
58,028
58,028
-
-
58,028
28,792
13,927
720
8,095
51,534
51,534
1,136
1,136
100
374
474
600
600
2,210
53,744
-
4,284|**Total funds**
**2020**
**£**
44,554| |---|---|---|---| ||||44,554| ||||4,082| ||||4,082| ||||48,636
18,235
8,053
511
2,274| ||||29,073| ||||29,073
-| ||||-| ||||215
-| ||||215| ||||810| ||||810| ||||| ||||1,025| ||||30,098
-| ||||18,538| ## **Net income** Page 17 **Tendercare Rescue Detailed Statement of Financial Activities** |**Tendercare Rescue**
**Detailed Statement of Financial Activities**|||| |---|---|---|---| |**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|4,284
-
4,284
18,538
22,822|4,284
-
4,284
18,538
22,822|18,538
-| ||||18,538| ||||-| ||||18,538| Page 18