## **Tendercare Rescue** **Charity No. 1188296** ## **Trustees' Report and Unaudited Accounts** **31 December 2023** **Tendercare Rescue Contents** ||Pages| |---|---| |Trustees' Annual Report|2 to 6| |Independent Examiner's Report|7| |Statement of Financial Activities|8| |Balance Sheet|9| |Statement of Cash flows|17| |Notes to the Accounts|10 to 16| |Detailed Statement of Financial Activities|18 to 19| Page 1 ## **Trustees’ annual report (including Directors’ report) for the period** ## **Period start date 01/01/2023 Period end date 31/12/2023** **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
Europe 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 abroad, 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 rescues 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|As well as the trustees who volunteer their
time to ensure the daily running of the
rescue, we have several volunteers 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.
Some of our volunteers and trustees spend
time working with our dogs and cats in need
of rehabilitation and getting them to the point
where they can be rehomed.| Page 2 We have built up a reliable team who volunteer their time to make sure the charities day to day running. We also have several people who come on a semi regular basis to walk our dogs which 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 only became a registered charity at the
start of March 2020 but in the time from then
till year end of Dec 2022 we homed more
than 300 dogs and 100 cats. All overseas
dogs or cats coming to us were
neutered/spayed if old enough and received
any relevant or needed veterinary treatment.
And 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 taken on and work with both dogs
and cats in need of some rehabilitation prior
to homing. And have been successful in
homing a number of these animals. We do
have some feral cats who remain in our long
term care along with a few dogs who have
been with a while but we continue to work
with 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 abroad 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.| |---|---|---| ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|| |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|| |Reasons for holding zero
reserves|Para 1.22|**Na**| Page 3 |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 Lane, Stanley DH9**
**8PQ**| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||TracyHobbs|||| ||Kevin Greener|||| ||Joanne Bennett|||| ||Colin Stobbart|||| ||Etain Stobbart|||| |||||| |||||| |||||| |||||| Page 4 10 11 12 13 14 15 16 17 18 19 20 – 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)** Page 5 Type of adviser Name Address Namo of chlef executive or names of senior staff members loptlonal infomiatlon) Exemptions from disclosure Reason for non￿48ClOSUre of ke nel d8tsi18 NA Other o tional infomiation Declaratlons The company has taken advantago of the small companiu. ex•mptlon In preparing the rnport above. The trust￿8 declare that they have approv•d the trustees. r•port lincluding directors, report) above. Signed on behalf of the charity's trustemldirectors Slgnaturo(s) Full namo(s) Position {for example Socretary. Chair. etc) TQACÉY L Ho8AS frtLtS i Cc Page 6 **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 2023. ## **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'). 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 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 2 Geordie Ridley Place Upper Precinct Wesley Court Blaydon on Tyne Tyne and Wear NE21 5BT 31 December 2023 Page 7 **Tendercare Rescue Statement of Financial Activities** ## **for the year ended 31 December 2023** |**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 (expenditure)/income**
7
Transfers between funds
**Net (expenditure)/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**| |---|---|---|---|---| |||**2023**|**2023**|**2022**| |||**£**|**£**|**£**| |||||| |||43,820|43,820|45,788| |||7,061|7,061|11,365| |||50,881|50,881|57,153| |||||| |||42,256|42,256|34,746| |||10,067|10,067|1,425| |||52,323|52,323|36,171| |||-|-|-| |||(1,442)|(1,442)|20,982| |||-|-|-| |||(1,442)|(1,442)|20,982| |||||| |||(1,442)|(1,442)|20,982| |||||| |||43,804|43,804|22,822| |||42,362|42,362|43,804| |||||| |||||| |||||| Page 8 **Tendercare Rescue Balance Sheet** **at 31 December 2023** |**Charity No. 1188296**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
**Creditors:**Amount falling due within one year
11
**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**
12
**Unrestricted funds**
12
General funds
**Reserves**
12
**Total funds**
Approved by the trustees on 31 December 2023|**2023**
**£**
5,698
5,698
507
37,537
38,044
(1,380)
36,664
42,362
42,362
42,362
42,362
42,362
42,362|**2022**
**£**
5,970| |---|---|---| |||5,970
438
38,056| |||38,494
(660)| |||37,834
43,804| |||43,804| |||43,804| |||43,804| |||43,804| |||43,804| |||| And signed on their behalf by: E. Stobbart Trustee 31 December 2023 Page 9 **Tendercare Rescue Notes to the Accounts** ## **for the year ended 31 December 2023** - 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 10 **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 11 **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 12 **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:**
Charitable activities
Other
**Total**
**Net income**
**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**
3
**Income from donations and legacies**
Donations
4
**Other income**
Gift Aid|**Unrestricted**
**£**
43,820
43,820
**Unrestricted**
**£**
7,061
7,061|**Unrestricted**
**funds**
**2022**
**£**
45,788
11,365
57,153
34,746
1,425
36,171
20,982
20,982
20,982
22,822
43,804
**Total**
**2023**
**£**
43,820
43,820
**Total**
**2023**
**£**
7,061
7,061|**Total funds**
**2022**
**£**
45,788
11,365| ||||57,153
34,746
1,425| ||||36,171| ||||20,982| ||||20,982| ||||20,982
22,822| ||||43,804| ||||**Total**
**2022**
**£**
45,788| ||||45,788| ||||**Total**
**2022**
**£**
11,365| ||||11,365| Page 13 **Tendercare Rescue** ## **Notes to the Accounts** 5 **Expenditure on charitable activities** |_Expenditure on charitable_
_activities_
Transport
Vet Bills
Dog Walking
Sundries
_Governance costs_
6
**Other expenditure**
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
**Net (expenditure)/income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
8
**Staff costs**
No employee received emoluments in excess of £60,000.|**Unrestricted**
**£**
15,256
7,257
14,385
5,358
42,256
**Unrestricted**
**£**
6,973
2,267
107
720
10,067
**2023**
**£**
2,267|**Total**
**2023**
**£**
15,256
7,257
14,385
5,358
42,256
**Total**
**2023**
**£**
6,973
2,267
107
720
10,067|**Total**
**2022**
**£**
23,253
3,224
3,550
4,719| |---|---|---|---| ||||34,746| ||||**Total**
**2022**
**£**
400
180
65
780| ||||1,425| ||||**2022**
**£**
180| Page 14 **Tendercare Rescue Notes to the Accounts** ## 9 **Tangible fixed assets** |**Cost or revaluation**
At 1 January 2023
Additions
At 31 December 2023
**Depreciation and**
**impairment**
At 1 January 2023
Depreciation charge for the
year
At 31 December 2023
**Net book values**
At 31 December 2023
At 31 December 2022
10 **Debtors**
Other debtors
11 **Creditors:**
amounts falling due within one year
Accruals
12 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
13 **Analysis of net assets between funds**
Fixed assets
Net current assets||**2023**
**£**
507
507
**2023**
**£**|**£**
6,150
1,995
8,145
180
2,267
2,447
5,698
5,970|**£**
6,150
1,995| |---|---|---|---|---| |||||8,145| |||||180
2,267| |||||2,447| |||||5,698| |||||5,970| |||||**2022**
**£**
438| |||||438| |||||**2022**
**£**| |||1,380||660| ||**At 1 January**
**2023**
43,804
43,804|1,380
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
50,881
50,881|**Resources**
**expended**
**£**
(52,323)
(52,323)
**Unrestricted**
**funds**
**£**
5,698
36,664
42,362|660| |||||**At 31**
**December**
**2023**
**£**
42,362| |||||42,362| |||||**Total**
**£**
5,698
36,664| |||||42,362| Page 15 **Tendercare Rescue Notes to the Accounts** ## 14 **Reconciliation of net debt** |**Reconciliation of net debt**|||| |---|---|---|---| |Cash and cash equivalents
Net debt|**At 1 January**
**2023**
**£**|**Cash flows**
**£**|**At 31**
**December**
**2023**
**£**| ||38,056|(519)|37,537| ||38,056
38,056|(519)
(519)|37,537| ||||37,537| Page 16 **Tendercare Rescue Statement of Cash flows for the year ended 31 December 2023** |**Cash flows from operating activities**
**Net (expenditure)/income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
Increase in trade and other payables
**Net cash (used in)/provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2023**
**£**
(1,442)
2,267
(7,061)
(69)
720
(5,585)
(1,995)
7,061
5,066
-
(519)
38,056
37,537|**2022**
**£**
20,982
180
(11,365)
(438)
60| |---|---|---| |||9,419
(6,150)
11,365| |||5,215| |||| |||-| |||| |||14,634| |||23,422| |||38,056| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|37,537|38,056| |||| ||37,537|38,056| Page 17 **Tendercare Rescue Detailed Statement of Financial Activities** ## **for the year ended 31 December 2023** |**Income and endowments from:**
Donations and legacies
Other
Gift Aid
**Total income and endowments**
**Expenditure on:**
Charitable activities
Transport
Vet Bills
Dog Walking
Sundries
**Total of expenditure on charitable**
**activities**
Premises costs
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of
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
**Net (expenditure)/income**|**Unrestricted**
**funds**
**2023**
**£**
43,820
43,820
7,061
7,061
50,881
15,256
7,257
14,385
5,358
42,256
42,256
1,362
5,611
6,973
2,267
47
60
2,374
720
720
10,067
52,323
-
(1,442)|**Total funds**
**2023**
**£**
43,820
43,820
7,061
7,061
50,881
15,256
7,257
14,385
5,358
42,256
42,256
1,362
5,611
6,973
2,267
47
60
2,374
720
720
10,067
52,323
-
(1,442)|**Total funds**
**2022**
**£**
45,788| |---|---|---|---| ||||45,788| ||||11,365| ||||11,365| ||||57,153
23,253
3,224
3,550
4,719| ||||34,746| ||||34,746
-
400| ||||400| ||||180
65
-| ||||245| ||||780| ||||780| ||||| ||||1,425| ||||36,171
-| ||||20,982| Page 18 **Tendercare Rescue Detailed Statement of Financial Activities** |**Tendercare Rescue**
**Detailed Statement of Financial Activities**|||| |---|---|---|---| |**Net (expenditure)/income before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|(1,442)
-
(1,442)
43,804
42,362|(1,442)
-
(1,442)
43,804
42,362|20,982
-| ||||20,982| ||||22,822| ||||43,804| Page 19