Annual Report Nov 2021-Oct 2022
Pawprints Dog Rescue Reg Charity No 1190250
Pawprints Dunsmore Kennels Stave Hall Farm Fosse Way Monks Kirby Rugby CV23 0RL T: 07415 030165 E: pdrescue@hotmail.com
2021-22 The Challenges Continue – A tough time to be a rescue
We continue to do what we can in difficult times and support our local community as best we can. Given everything that has been thrown at us in the past 2 years, we can say we have mastered resilience. Our small team are working frantically hard to ensure we provide the best care to our dogs, meet minimum welfare standards throughout the rescue and find ways to survive another year. We have worked harder than ever to try to raise funds and secure grants where possible with:
19 events in this financial year including 2 volunteer recruitment & induction days.
We held or attended more events this year than ever before. We have tremendous support from our events team led by Christine Lord, and amazing support from the local community who always manage to provide us with tombola, craft, and homemade items. And then there is always the cake – we seem to be an organisation that thrives on dogs and cake. Any event we hold takes months of planning and we are so fortunate to have such a great team of volunteers to help in the preparation, set up and running of these great fundraisers. We thank everyone involved for their commitment and drive – what a year making up for all the events we couldn’t hold the previous year due to Covid.
Renovation Work
Lights Vital improvements on the kennels that were started in the previous year continued. During the summer, we installed floodlights around the paddock/car park areas which means we can continue exercising dogs after dark, safely – vital for the winter months.
Drains We also moved onto Phases 2 & 3 of our planned drainage work, with the installation of the internal drains throughout the kennel blocks to connect with the new drainage outside. The old drainage had been an open one, straight down the centre of the corridors as shown in the first picture top left, difficult to clean and not hygienic. The pandemic has taken its toll with finance remaining a struggle, and funding and donations at an all-time low, and so the next phase of the screed floor was put on hold and the decision to concentrate on building the boarding business to subsidise the costs
of our charitable activities made. This was hugely successful, and, without any advertising, we were quickly fully booked for the whole of the summer, revenue we badly needed. We are
quietly confident that improvements will continue in 2023, and the first project will be to finally have the screed laid in the kennel block, funding permitting.
Play We did have to replace the old astroturf we had inherited that is laid in one of our paddocks. We had no idea how long this had been in situ, but it was clear from the many patches and the wear and tear that it would need replacing before long. A litter of pointer puppies really gave the old turf a hammering and before long, it had become a trip hazard for humans and dogs. So, we put out an appeal on social media, and within a few weeks, we had enough donations to replace the whole of the turf. The support of our local community is unending and has been highly motivating for the whole team through a difficult time for us all. Not only were we able to replace the old Astro, but we have also turned the paddock into an enrichment area with various surfaces and scent boxes for the dogs to explore.
Investing in our staff
We are incredibly lucky to have such a great team of 8 kennels staff who care for all the dogs in both rescue and also in the boarding kennels. All staff are already qualified to a minimum of Ofqual Level 3 in Animal Welfare, we also provide additional training through our partnership with MARS Petcare and through various workshops through the membership with the Association of Dogs and Cats Homes (ADCH). We have placed two members of our team onto a Level 4 in Canine Training and Behaviour and wish them both luck with their studies. We are very proud of our team of staff, they all go above and beyond the call of duty, often out all hours when we are assisting in the
capture of stray dogs. They never cease to give 100% to all the dogs in our care. The summer was particularly hard, with temperatures reaching 40C on two consecutive days. The Team were fantastic, along with volunteers, they came in very early to exercise dogs and spent the rest of the day ensuring they, and the dogs, were kept as cool as possible. Iced water for hot feet worked a treat, whilst the dogs opted for deeper water.
Investing in our volunteers
We are also providing ongoing and varied training for our wonderful, dedicated volunteers. We are pleased to have been able to provide a full day course on Dog Behaviour “Learning the Language of Woof” with expert behaviourist Mike Barnett from Orion Dog Services and will shortly be sending a large number of staff and volunteers on a Canine First Aid course. Our volunteers are priceless. They help us with transport, events, adoptions, dog walking, admin, ancillary work,
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Induction Day – Social Distancing Style!
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reception duties, laundry, painting, social media, and so much more. We simply cannot operate without these amazing people and thank them all for their compassion and commitment year on year.
We were delighted when our dog walking volunteers were nominated and won a special award through Warwickshire CAVA as Rugby’s “Unsung Heroes”. They absolutely are, turning up through all weathers to help walk our dogs on and off site.
Volunteering is a 2-way street
When we ran a survey of our 150 registered volunteers and asked them to tell us what volunteering meant to them. We were delighted that we manage to give back to their dedication with a great sense of wellbeing expressed by 85% of our volunteers and 100% of them would recommend us to others for volunteering opportunities. Our volunteers are Passioneers!
How we make a difference
Keeping dogs with their families Our respite care service has continued, with us caring for dogs whose owners have been forced to flee emergency situations, and to accept dogs with ongoing medical issues when owners are unable to afford or care for them any longer. We are often the very last chance a dog has at life. Often, we are contacted by vets whose owners have felt they simply cannot cope with their pet anymore and have requested euthanasia. Sadly, this is often due to ongoing and acute skin issues, and where treatment is invariably undermined by a poor diet.
As we had foreseen, the fallout from so called “lockdown pups” has now begun to bite, quite literally, when, along with all other rescue centres in the country, we were overwhelmed with requests to help rehome dogs, many with behavioural or medical issues. With spaces drying up, we continued to focus on the strays. However, we were also alarmed at the number of owners requesting relinquishments of their dogs – a 60% increase compared with previous years. We have invested a great deal of time in discussing each individual situation to see if
problems can be helped by directing to a respected behaviourist/trainer, or in some cases, simply providing dog food to assist owners in difficult times. We have also continued to supply local food banks with tinned dog food thanks to the support of Butchers Pet Care, whenever it is required and further rolled out providing food direct to the community for those who didn’t qualify for food bank vouchers – everyone is finding costs difficult to bear, we hope to keep dogs in loving homes through this latest crisis.
Abandoned strays Our priority has always been to help stray dogs first, those who have seven days in a local council holding kennel before they seek urgent rescue space. Sadly, we are seeing more dogs abandoned, some literally abandoned in local villages as in the case of Roman the Doberman (pictured) who was captured on a local homeowner’s ring doorbell at 3am. He was sighted many times that morning before finally being spotted in a local field. The landowner told the police he was going to shoot him shortly before our staff managed to catch him safely. Roman is a victim of illegal mutilation as his tail and ears have been cropped, a practice which is not only brutal and cruel, but also illegal in the UK. Since Roman came to us and was subsequently adopted, he proudly sports his bandana advocating “Flop not Crop” to help educate people that this barbaric practice must be stamped out.
Medical Challenges In an already difficult year, we have had so many dogs come to us with major health issues – dogs with the worst cases of eye entropia our vets have ever seen; several dogs with tumours, one which needed two lots of revolutionary new treatment to save; dogs in such poor condition they have practically been starved; dogs abandoned with underlying health issues in emaciated states, straying for days, sometimes weeks, trying desperately to feed and fend for themselves.
Behavioural Challenges Additionally, we have had dogs with behavioural issues that have been very challenging. We are seeing a sharp increase in dogs with these issues unfortunately, perhaps due to lack of socialisation during the Covid lockdowns imposed on us all. Younger dogs particularly who missed out on the vital interaction with humans and other animals during their first months of life. We are also aware of many new dog owners who are misreading their dog’s signals, often resulting in nips or bites when their body language is not interpreted correctly. These dogs require a lot of time spent to decompress, re-learn or often learn from scratch on how to interact correctly, and it puts a tremendous strain on resources as they can spend a great deal more time with us than we would like for them.
There is also a concerning trend of high-profile dog trainers who are teaching outdated and coercive training methods. We must always remember that dogs are animals and as such, their reactions to such training methods can induce fear and eventually aggression. Unfortunately, it is not a regulated industry yet and we are often the port of call for reports of “training gone wrong”. We do our best to advise the best route, but when these types of trainers become
influencers or even TV “stars”, their fanbase defend any sensible debate which just divides people further.
Welfare We are also often the port of call for dogs seized from abusive homes. It never ceases to amaze us how a traumatised dog can learn to trust and love again, forgiving humans for the crimes inflicted. They are simply incredible animals. We have had several dogs come to us with such fear of humans, it is shocking. It does take time, and extremely good foster homes to help these dogs recover. Thankfully, all are now safe and happy in their loving adopted homes.
Outlook Looking to the future, we would have hoped our services would no longer be needed. The setbacks that we have all had over the past few years has had a truly massive impact on dogs in the UK, and very sadly, the fallout of this will not diminish for many years. We will continue to help where we can and try our utmost to create a better future for the dogs in our community and in particular, the ones that are fortunate to find a place of safety with us.
Intake Reasons 2021-22
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Returns Transfer In
9% 2%
Welfare
3% Stray
Relinquished
Police
14%
Relinquished
Welfare
Police
3% Returns
Stray
69% Transfer In
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Outcomes 2021-22
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Outcomes 2021-22
Euthanised
Euthanised Medical
Behaviour
1%
1%
Died RTO
2% 10% Transferred
RTO
7%
Transferred
Adopted
Died
Euthanised Medical
Adopted
79% Euthanised Behaviour
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Finance
Grants & Support:
We are so grateful to the companies and Trusts who have helped us this year towards our refurbishment and vet costs. All grant funding was disbursed within this year from the following:
Cala Homes
Gallimore Trust Kennel Club Charitable Trust Persimmon Homes Coventry Building Society Animal Friends Insurance
TOTAL
£1,500 – Towards our refurbishment costs
£ 250 – Unrestricted Grant £5,000 – Towards vets’ fees £1,000 – Unrestricted Grant £ 250 – Unrestricted Grant £2,500 – Towards vets’ bills £10,500
Additionally, we partnered with Pedigree’s Adoption Mission through our membership with the ADCH - working together to end pet homelessness - whereby rescues are supported with repeated orders of free dog food for the dogs in our care and provision of free and ongoing training in various subjects for our staff and volunteers. Thank you to them for all the many donations we have received this year.
Our trading arm of the rescue, PDK Trading Ltd, provides boarding to customers. We are licensed to five stars at our establishment. Any profit made at the end of the year will transfer back to the Charity to support our work. In this financial year, PDK Trading transferred £7,000 to the Charity. We would like to thank our customers for their tremendous support.
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Staff
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Volunteers
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Letter from the Chair
The fallout of the pandemic continues to affect us, with the loss of our charity shop which was no longer sustainable. We are so very grateful to everyone involved in our first shop, those who helped to set this up, staff and volunteers who ran it, and those who helped us to close when we realised the risk of continuing in the current climate was too great to the Charity. We are missing the revenue that the shop brought in over the pre-pandemic years, and the lovely people who worked with us to make it an earlier success.
I am proud of the Team in all their support of the local community throughout this time, continuing to supply dog food both directly into the community and via local foodbanks. Where funds permit, we will strive to support dogs remaining in their loving homes where possible.
Our volunteer numbers are beginning to increase now that we are able to conduct inductions and these incredible people have managed to cover so many local events throughout the spring/summer/autumn, ensuring that we have a good direct fundraising income and awareness platform for the first time since 2019. I sincerely thank each and every one of them for their sheer hard work and determination to make this possible.
When we bought the kennels at the end of 2020, we knew there was work to be done to improve the site to how we want it to be. I am so pleased to see this work progressing as funds are secured from grant funding and know that we all have a clear vision to continue to strive for the very best welfare facilities for our dogs.
It is sad that we are seeing so many dogs requiring rehoming due to their owner’s lack of time, the cost-ofliving increases, and the knock-on effect this has to the stray dog numbers in the UK. Something we all knew was coming, but helpless to control. However, I know that our team will continue to do the best they can to save as many dogs as possible from euthanasia due to lack of rescue space in the UK.
Our staff and volunteers all work so hard for unloved and unwanted dogs, ensuring they all have everything they need to flourish in our care and in their new homes.
Thank you to each and every one of them.
Marie Watson
Chair of Trustees
Charlty regtstration number 1190250 Company registration number CE022398 (England and Wales} PAWPRINTS DOG RESCUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022
PAWPRINTS DOG RESCUE LEGAL AND ADMINISTRATIVE INFORMATION Trustèes Mrs C Lord Mrs M Wat50n Mrs K Loveridge Mrs C Lawrence Mr SE Robinson Mr SN A5hdown-Phillips (Appointed 27 August 20221 (Appointed 27 August 20221 (Appointed 27 August 20221 Charity number 1190250 Company number CE022398 Principal address Pawprints Dunsmore Kenn&ls Slavè Hal Farm Kenngls Fosse Way Monks Kirby Warwickshire CV23 ORL Independent examiner CottDns AccoLJnlanls LLP Chestnut Field House Chestnut Field Rugby Warwickshire United Kingdom CV212PD
PAWPRINTS DOG RESCUE CONTENTS Page Trustees. report Independent examlnerfs rewrt Statement of finan¢ial activities Balan sheet Notes to the financial statements 7-16
PAWPRINTS DOG RESCUE TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT} FOR THE YEAR ENDED 31 OCTOBER 2022 The trustees present their annual r8POrt and finanaal statements for th8 year ènded 31 Octobor 2022. The financial statements have been preparad in accordanc8 with the accounting policigs sal out in note I lo the financial st8t8ments and comply with fhe Gh4rFty's goveming document, the Companies Act 2006 and 'Accounling and Reportin9 by Charities.. Statement of Recommended Practice applicable to char5ties preparing Ihgir accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 102 1A1" leffeclive 1 January 20191. Objectlves and 8Ctlvitles Objectivès and aims The objectives of Pawprints Dog Rescue are expressed as follows:_ For the benefit of the public lo relieve the suffering of animals in need of care and allenlion a1, in path"cular, lo provide and maintain rescue homes or Other facilities for the recaption, care and treatment of such animals. To promote humane behawour towards animals by providing appropriate care. protection, treatment arA* security fo¥ animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage. To edLscate the public in matter5 pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. Public benefit Pawptints Dog Rescue aims lo ben&fil the public by raising awaienèss and eduGating the public in matters pertair¢lng lo animal welfare. The charity airns to help relive the suffetsng of animals in nèed of care and attention. The trustees have paid due regard lo guidancè issued by the Charity Commission in deciding what activities the charfty 8hoiJld undertake. Achievements and porforman¢e Charitable activities The financtal results for the year ended 31 October 2022 shows incomlng r8sour¢8s belng In line wth the prevlous year. Threo rastricted grants ware received during the year as follows.. £1,500 to part fund the r8nov81ion of the kennels dtjring th8 y8ar. This has been offset against the cost of the renovations. £5,000 to fund vet bills. A further £2.500 to fund vel bills. Inancial ravi•w Reserves Policy The tnjstees wnsK8¢r Ihal the Soatsty should fTiainlain sufficient reserves lo ensure that the charfty is able lo maintain the level of servFces to the members and the public for the foresaaable futurs and Fn particular cover thre8 months running expenses. We continue to build our SerVeS over and above our sufficiency rgqvirement lo support our StratjiG Plan with the aim to aGquire our own premises should the opportunily arise. Structure, governance 8nd manag•m$nt Governlng document The charity is controlled by its governing document. a deed of IN8t and constitutes an incorpoTated charity.
PAWPRINTS DOG RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAWPRINTS DOG RESCUE I report lo the INstees on my examination of the financial slalemenls of Pawprints Dog R@scue Ilhe charity) frir the year ended 31 Ociober 2022. Responsibilltles and ba$is of rgport As the Iruslees DI the charity land also its directors for the purposes of ¢ompany lawl you are responsib for th preparation of the financial siatements in accordanca with the r8quirem8nls of the Companigs Act 20C61th0 2006 Acll. Having satisfied myself that the financi81 stalernents of the charity are not reqL¢ired lo be audited undor Part 16 of the 2006 Acl and are eligiblè for indepèndent ex8min8tion, I report in respect of my examination of the charity's financial statements carried out ijnder se¢lion 145 of the Charities Act 2011 Ilhe 2011 Acll- In carying out my examination I have followed 811 thè appIlble Directions given by thè Charfty Commission under section 145(Sllbl of the 2011 Act. Indèpendent examlner's ststement I have ¢ornpleted my examination. I confim) that no matters have come lo my attention in connection with the examinalion giving me cause to believe that in any material Spect.. accounting records were not kept in respect of the charity as required by sectDn 386 of the 2006Act.' or the financial Statements do not accord with those records,. or the financial statements do not comply the a¢counling requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Iwe and fair view which is ftot a matter considered 0$ part of an independent 8xaminalion.' or the finan¢ial statements have not beèn prepared in accordance with the m¢thods and principles of the Statement of Recofflmended Practice for accounting and reporting by charities applicable lo Bharilies prepaTrng their accounts in accordance with the Financial Rgporting Standard applicable in the UK anj Republic of Ireland IFRS 102}. I have no ¢onc8ms and have come across no other matte¥s in connection with thè exarninalion to which attentton should be drawn in this feport in order ID enable a proper understanding of the financial statèments to bè reached. /la /L Mr M W Palmer F.C.A Cottons Accounlanls LLP Chestnut Field House Chestnui Fiold Rugby Warwickshi CV21 2PD United Kingdom
PAWPRINTS DOG RESCUE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 The trustees. who are also the directors for Ihe purpose of mPanY law. and who seNed durfng the year and up lo e date of signature of the financial slaternents were-. Mrs C Lord Mrs M Watson Mrs K Loveridge H Bridges Mrs C Lawrenca Mr SE Robinson Mr SN Ashdown-Phillips IRÈslgned 8 June 20231 (Appointe¢J 27 August 2022) (Appointed 27 August 2022) (Appointed 27 August 2022) There mLSSt be at least 3 trustees at any one time, and every Irustee musl be appointéd (for a term of 1 year) by a r8solulion of the trustees passed at a special meeting. In selecting individuals for appointment as trustees, the trustees must have regard of the skills, knowledge and experience needed for the effective administration 8nd charity- No one shall be appointed as a trustee if he or she is underthe age of 18 years. The trustees must hold al least onè ordlnary meeting each year. The trustees must arrange at each of thelr meetings the date. time and pl8Ge or their next rrieeting. unless such arrangemen15 have already been made. Ordinary meetings m¥y also be called at any time by any of the twstees. A special meeting m8y be CAlled at afty tirne by the person eleclett to chair meetings of the trustees or by any two trustees. Not less than four days, notice musl be given to other trustees of the matters to be discussed at the meetin9. However, if those tnatters include the appointrnent of a trustee or a proposal to amend any of the trusts of tl7is deed, not le5S than 14 days. notice rnust be given. The trustees, report was approved by the Board of Truste8s. MFS C Lord Trustee Mrs M Watson Trustee 08te'.
PAWPRINTS DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2022 Unr¢striGted Restricted funds funds 2022 2022 Total Unrestricted R¢strtcted fund¥ funds 2021 2021 Total 2022 2021 Notes Income an endowments fro Donations and legacies Other trading a¢ty"vit"és Other income 57.501 35,798 20,000 7,500 65,001 35,798 20,000 63,882 69.434 241,108 14.729 78,611 69,434 242,308 1.200 Total income 113.299 7,500 120.799 374,424 15.Y29 390,353 enditurè on: Raising funds 32,199 5,104 37,303 Charitsble adivibes 112.703 7,500 120.203 114,205 9.625 123.830 Total expenditute 112.703 7.500 120,203 146.404 14.729 161.133 Gross transfers bebween fvnds Nèt income for the yearl Net movernent in funds 228 1228} S96 226,248 972 229.220 Fund balan$ at 1 Novemb 2021 228.248 972 229,220 Fund balances at 31 October 2022 228.844 972 229,816 228,248 972 229,220 The statement of financial activities indudes all gains and losses 1x)gniSed in the year. All income and expenditure derive from continuing actiVTties. The ststement of financial activities also mplIeS with the requirements for an income and expendity account under the Companies Act 2006.
PAWPRINTS DOG RESCUE BALANCE SHEET ASAT31 OCTOBER 2022 2022 2021 Notes Flxed assets Tangib ass8ts Investments 10 11 298,909 209,201 298,910 209,202 Currgnt a$$ots Debtors Cash at bank and in hand 12 34,982 53,369 20,643 157,999 88,351 778,642 Crèditors: amounts falliTrg due within one ygar 14 121,5281 117,7911 Nel ent assels 68,823 160,851 Total assets le$$ current liabilities 365,733 370,053 Credltors: arnounts falling due after moro than one year 1135.917) 1140,8331 Net a55ets 229,816 229.220 InGom¢ funds Reslrlcled funds Unrestrided funds 972 228.844 972 228,248 229,816 229,220
PAWPRINTS DOG RESCUE BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2022 The wmpany is enlided to the exemption from the audit requirement contained In seotion 477 of Ihe Companies Act 2006. for the year ended 31 October 2022. The director5 acknowledge their Tgsponsibilttses for MplyIng wilh the requirernenls of the Companiès Act 2006 with respect to ac(x)unting records and the preparation of financial statements. The members have not requlred ts company to oblain an audit ol its financial statements for the year in qu8slion in ac(y)rdance wtth se[0n 476. These financial statements have been prepared rn a¢¢Ordan with the PTovisions applicable to companies subject to the Sfnall companies regima. The fmancial statements were approved by the TEUStees on . 51. 7 ./.13 Mrs C Lord Trustee Mrs M Watson Trustee Company registration number CE022398
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 Accounting polioias Charrty information Pawprints Dog Rescue is a charilab5e incorporated organisation. 1.1 Aceountlng ¢onvgntlon The financial 51at8ments have been prepared in 8ccoriJance wtth the ¢h8rily's goveming document, the Compani88 Act 2006, FRS 102 1A 'Th8 Financial Reportlng Standard applic8ble in the UK and R8public of Ireland" I"FRS 102 1A"13nd the Charities SORP "A¢¢ounling and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102 1A)" (effective 1 January 20191. The charity is 8 Publie B6nefrt Entity as defined by FRS 102 1A. The charity has taken advantage of the provisions in the SORP for ChareS not to prepa a Statunent of Cash Fbws. The financial statements are prepared in sterling, which is the functional currency of the charity. Monatsry arnounls in these fin8n¢i81 stalernenls are rounded to the nearest £. The financi81 statements have been prepared under the historical cost convenlion, Imodtfied lo include the revaluation of freehold properbes and to include investment properties and ¢ertain financial instrLments at fair valu81. Thg principal accDunting policie5 adopted are set out below. 1.2 Golng coneèm At the tirne of approving the financkgl statemenls, the trustees have a r8asonable expectation Ihal the ch8rrty has adequate resources lo continue in operational existence for the fDreseeable future. Thus the InBtees conbnue lo adopt the going eonc8m basis of accounting in preparing the financial statèm8nts. 1.3 Charltsble funds Unrestricted funds are available for use al the discrétion of the trustees in furtherance of their charrtable objectives. Restricted funds are subject to SP8ofic ¢ond>tions by donors as to how they may be usecl. The purposes and uses of the restricted funds are set out in the notes lo the financial statements. 1.4 In¢oTne Income is re¢ognis&d when the charity is legally ent111ed lo it after any perfomance conditions have been met. the amounts c8n be measured reliably. and it is probablo that incomo will be r8ceived. Cash donatKsns are re¢ognised on reeeipt. Other donations are iecogniged once the ¢harity has been notified of the donation, unless performance condition8 require deferral ol the amount. InGorTre tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at thè time ol the don8tion. Legacies are COgnised on receipt or otherwis8 if th8 charily has been no"fied of an impending distribution, the amount is known, and receipt 15 8XP8Cted. If the arnount is not known, the lesacy is treated as contingent asset.
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 A¢¢ounting policies (Contlnuedl l.S Expenditure Expenditure is rewJnised once tharg is a lega or constructive obligation to transfer economic ben8fit to a third paty. it is probable that a transfer of economic bèneffts wll be required In selU¢menL and tha amount of trTe obligation can be measured rejiably. Expenditure is dassrfied by activity. The costs of each acbvtty are made up of the lotsl of dIt costs and shared costs, induding support costs involved in undertaking each activty. Direct costs attributable to 8 single activity are allotsted directly lo that actNity. Shared costs which contribute to more than one adimty and support costs which are not attrtbutsble to a slngle activity are apportioned betfftén thosa activrtEs on a basis consLStent with Ihe use of resources. Central staff ¢osts are allocated on the basis of time spent, and depreatitsn ehar9es are allocated on Ihe portion of the assefs use. 1.6 Tangible fixed assets Tangible fixed assets aré nal measvred at ¢ost and subsequendy measured at cost or valuation. net ot depreciation any impairment losses. Deprecison is recognised so 8$ to wrtte off the cosÈ or valuab.on ol assets less th95r residual Wdlues over their useful lives Dn the followng bases= Freehold land and buildings Freehold improvements Plant and equipment Computers Motor vehicles 29h Straht line 2°k straight line 33.3Vo straight line 33.3Ya straight line 250 reducsng balarKe The gain orloss arising on the disposal of an asset is determined as kne dfftrence betsveen the sale proceeds and th@ (srying value of the asset, and is recognised in the statement offinanoial adivities_ 1.7 Fixetl asset investmgrrts Fixed asset investments are initially measured at trantsaction price exduding transaction costs, and are subsequently measured at fair value at each rèporting date. Changes in f8r value are recognised in net in¢omèllexpendityrel for the year. Trdnsaction costs are 8xpen5ed as in¢urred_ A subsidiary is an entity conlroSled by the charity. Control is the pow¢r to govem the financial and operating policses of the entity so as to obtain benefrts from its aclivilies. 1.8 Borrowlng costs related to fixèd assets Borrowing costs direcdy attributable to the a¢qUisOn. construction or production of qu81ifwng assets. whlch are assets that rlecessarily take a substantial period of time lo get oady for their intended use or sale, ar added to Ihe cost of those assets. until such time as the assets a substantially ready for their intended use or $0Se. All other borrowing costs a ())gnised in net incomellexpenditure) in the period in which they are in[rad. 1.9 Cash and Gash equivalents Cash and cash u1valents indude cash in hand, deposits held at call with banks, other short-temi liquid investrnents wrth original maturities of three rnonlhs or less, and bank overdrafts. Bank overdrafts are shown within borrowngs ill Current liabilities.
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 A¢counting poll¢ie$ Iconttrtuedl 1.10 Ernployee benefits The cost of any unused holiday entlllement Is recognised in the period in which the efflployee's services ar& received. Temiinalion benefits are rgcognised immediatèly as an expense when the charty is demonstrably committed lo lerminats the employment of an employee or lo provide temiinalion benefits. 1.11 R•tirèm•nt b•nafits Payments lo defined contribulton retireTnent benofil schomes aT@ tharged as an oxpense as they fall due. Crillcal accountlng estlmates and Judgements In the application of the ¢h8rity'$ accounting policies, the trustees are requir&J to make judgements. esttmates and asssJmptions about the carying amovnl of 85sels 8nd liabilities that are not readily apparant from other Sources. The eslimales and assDci2ted assumptions are based on historical experience and other factors that ar& ¢on5idefed to be relevant. Actual results may differ from these eslimales. The 8sllmales and undertying assumptions are reviewed on 8n ongoing basis. ReVIsn$ to gccounting estimales are recognised in the period in which Ihe estimate is revised where the revision affects only that period, or in the pe0d of Ihe revision ar¥d future periods whérè thè revision affects both current and futurpj peritsds. Donatlons and legaclas Unrestricted Restricted funds funds Total Unreslricled Reslricled funds funds Total 2022 2022 2022 2021 2021 2021 Donations and gifts Grants 56,001 1,500 56,001 9.000 62,932 950 2,932 15,679 7,500 14,729 57,501 7.500 65,001 63,882 14,729 78.611 Ixher trading acttvities Unr8StrictÈd Un$ted funds funds 2022 2021 Fundraising ev8nts Shop income Council grants Adoption fees 21,647 1.803 10,069 31,816 18,500 9,049 12,350 Other trading activities 35,798 69,434
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCT08ER 2022 Other incomè Unrestrickd Unrestricted funds funds Restride funds Ti>tsl 2022 2021 2021 2021 Funds from unincorporated charity other income Rent income 240,608 500 1,200 241.808 SW 20,000 20,000 241.108 1,200 242,308 Raising funds Total Unrestri¢led fvnds Restricted funds Tota5 2022 2021 2021 2021 Charity shop waste disposal Charity shop sundries Charity shop rent Charity shop telephone Charity shop wages Charity shop electricity 1.815 1,608 18.939 463 8,908 468 1.815 1,981 18,939 463 13.637 468 375 4,729 Charity shop 32,199 5,104 37.303 32.199 5,104 37,303
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Charitable aetlvltle5 2022 2021 Staff )91% Depreciation and impairment Dog rescue expenses Insurance Sundries Telephone Kenllel fees Veterinary feos PO & sl3tion8ry Motor axpen5es Repairs and renÈw815 Light and he81 8ank charges & purchas& fees Accountancy & lÈgal fees Hire of plant & machinery Software Mortgage interest Other charitabl8 èxpendituro 40,231 9,267 533 3,027 2,700 515 20,190 5.333 1.647 3.300 1,655 412 18.061 21,461 1,703 3.071 15,937 5,303 1,722 20,117 1,812 430 1,676 30.190 1,659 4.044 4,354 4,922 1,329 3,635 1,667 415 5,161 6.554 12Q,203 123,830 120,203 123,830 Anatysls by fund Unrestrict8d funds Reslncted funds 112,703 7,500 114,205 9,625 120.203 123,830 Trust8•8 None of the trustees lor any persons connected wlth thernl receiv8d any remuneration or benefits from the charity during the year.
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Employees The average monthly number of employees durtng th8 year was.. 2022 Number 2021 Number Charity shop Fiescue dogs Totsl Employment costs 2022 2021 Wvages and salaTies Social s8curTty costs 39.470 761 33.180 468 40,231 33,648 There were no employees Ose annual remuneration was more thon £60.000.
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PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 OCTOBER 2022 11 Fixed asset investsnents Othor investments Cost or valuation At 1 November 2021 & 31 Othb8r 2022 CaTrying amount At 31 OctobeT 2022 At 31 October 2021 2022 2021 (Xher investrnents ¢oYnpnse: Notes Investments in subsidiaries 18 12 Debtor5 2022 2021 Amounts falling due within one ypar- Other debtors Prepayments and accrued incomè 32,988 1,994 19.449 1.194 34.982 20,643 13 Loans and overdrafts 2022 2021 Oth¢r loans 146.167 150,000 Payabte within one year Payable after one year 10,250 135.917 9,167 140.833 Amounts included above which fall due after five years.. Payable by iThst21ments {94,9171 (100,8331 The long-term108ns are secured by fixed Charges over the freehold propety.
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 14 Cradltors: amounts falling due within one year 2022 2021 Borrowtngs Trqde creditors Accruals and deferred income 10.250 9.478 1,800 9.167 6.824 1,800 21,528 17,791 15 Crgdltors: amounts falllng due aftgr more than one year 2022 2021 Borrowings 135,917 140,833 16 Analysis ot net assets between funds Unrèstrictèd Rèstricted nd$ fvnd5 2022 Z022 Total Unrestricted funds 2021 Restricted funds 2021 Totsl 2022 2021 Fund b81anGes al 31 October 2022 are rèprés&nted by.. Tangiblè assèts Investments Cuffent assetsllliabilrtiesl Long term liabilities 298,909 298,909 209,201 209,201 65,851 1135,9171 972 66,823 159,879 {135,917} 1140,8331 972 160,851 1140,8331 228,844 9T2 229,816 228,248 972 229.220 17 R8latod party transa¢tlons Pawprints Dog Rescue is lh8 sole owner of PDK Trading Limited. The directors ot PDK Tradinu Limited 8re also trustees of Pawprints Dog Rescue. The charity has taken advantage of exemption, under the lemis of Financial Reporting Siandard 102. "The Financial Reporting Stand8rd applic2ble in the UK and Republic ol Irèland" not lo dlsclose related party tra[ctiOnS wsth wholly owned subsidiaries within the group. 18 Subsidiaries Delails of the charity's siJbswJi8ries at 31 October 2022 are as folkNs'. Nam• of undertaklng Reglstered Nature of busin•$s Class of $haro5 hold Yo Held Direct Indirect PDK Trading Limtted England Kènnèls Ordinary 100.00
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 18 Subsidiaries {Contlnued) The charity has taken advantage of exemption, urKler section 139 of the Charities Act 2011, not to propara group awounts. PDK TJading Limited made a trading profft for the period ended 31 October 2022 of £17,147. At 31 Octobar 2022. trey had capitsl and reserves 0*£7,347.