pa rints dog rescue ANNUAL REPORT 2023 FULL MEMBER Charity No: 1190250 www.pawprintsdogrescue.org
Message from the Chair
Dear Supporters, Funders, Donors and Friends,
As we close another year, I wanted to take a moment to reflect on our journey and share our vision for the future. This year has been one of significant challenges for our sector and our charity. Despite these difficulties, your unwavering support has been a beacon of hope and a crucial pillar of our ongoing efforts.
This year we’ve faced unprecedented challenges that required us to focus intently on our sustainability and the long-term viability of our programmes. Like many similar organisations, we experienced operational hurdles that tested our resilience. However, these trials have only strengthened our commitment to our mission. I am incredibly proud of our staff, who have shown exceptional dedication this year, facing additional challenges with dogs experiencing extreme behavioural or medical issues. They have continually gone above and beyond to provide the highest level of care and support. Their unwavering compassion has made a profound difference in the lives of these dogs, ensuring they thrive whilst in our care.
Despite all of the hardships, we have made notable progress. Our team has worked tirelessly to adapt and innovate, ensuring that we continue to serve those who rely on us. We are streamlining our operations, prioritising our most critical programmes and have sought new partnerships and funding opportunities. These steps have been essential in stabilising our foundation and preparing us for future growth.
One of the most encouraging aspects of this challenging year has been the incredible support from our growing team of volunteers who give their time so freely, many in a professional capacity to assist us in our daily operations.
I want to extend my deepest gratitude to our board members, our founder, staff, volunteers and all of our supporters. Your dedication and resilience have been instrumental in Pawprints weathering an ongoing storm. To our donors and funders, thank you all for believing in our mission.
As we move forward, we are committed to emerging from this tough period even stronger and with broader goals to build a brighter future for dogs who rely so much on our mission.
With sincere appreciation,
Marie Watson Chair of Trustees
OUR VISION
A future where every dog and owner thrive together
Our vision is a future where all dogs have safe, happy and loving homes, free from fear, pain, abuse or neglect.
OUR MISSION
We will provide exceptional care and dedicate ourselves to the highest possible welfare standards, addressing the 1 environmental, emotional and physical needs of each individual dog, particularly those with health or behaviour challenges.
We will reduce the number of dogs entering into the stray system by developing programmes, education and support 2 to keep dogs and owners together in suitable environments. We will generate a resilient organisation ensuring the charity is sustainable and appropriately resourced, taking a broad 3 strategic approach to enable our vision to be achieved.
OUR VALUES
We will ensure we deliver the highest standards of integrity in all of our endeavours - transparency, accountability and honesty are the cornerstones of our interactions with our community, donors, team members and stakeholders.
1
We believe in the power of collaboration and inclusivity. By engaging proactively with our staff, volunteers, community and sector colleagues, we will amplify our impact and create 2 a network of support that extends beyond our immediate reach.
We are committed to continue building a resilient organisation to ensure the charity is sustainable and that our growth is synonymous with excellence and positive impact 3 enriching the lives of dogs and the people who love them.
A Difficult Year
The past year has presented unprecedented challenges for the dog rescue sector. The pandemic led to a surge in demand for dogs, as people sought companionship during lockdowns. This exponential spike in demand triggered a mass sales boom, with many turning to breeders, imports and, unfortunately, sources with low welfare standards.
These mass breeding operations prioritise profit over the health and wellbeing of the dogs, leading to a number of problems down the line.
This huge and rapid increase in dog ownership has had several significant repercussions. Many dogs entered homes with pre-existing medical and/or behavioural issues, whilst new dog owners lacked basic knowledge about dog care, training and the specific needs of different breeds.
The impact on the dog rescue sector has significantly strained resources, including our own, in several critical ways. W have seen a dramatic rise in the number of dogs who come to us with severe medical and behavioural issues, often stemming from a combination of poor breeding practices and inadequate early care.
This leads to dogs staying in rescue for far longer than usual, effectively kennel blocking for others needing our help, with more dogs than ever needing extensive treatment and longer rehabilitation periods.
Adoptions have decreased, partly because many people who brought dogs into their homes during the pandemic are no longer in a position to take on more pets. Additionally, the cost of living crisis has paid a contribution, with the general public cutting costs where they can. Dogs now spend much longer in our care for a combination of these reasons, leading to increased demand on our resources, costs and limiting our ability to help more dogs.
This all highlights critical issues within the rescue sector ecosystem. Moving forward, it is crucial for us to secure other resources in order to meet the growing demands on our services, and investigate other practices that may improve the welfare of dogs, lessen the numbers needing rescue space and decrease the amount of time dogs are kept in kennels, as these are never a substitute for a home.
Looking to the future, Pawprints will be developing new strategies to address these key points.
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Intake 2022/23 Outcomes 2022/23
Strays Abandoned Relinquished
Reclaimed Euthanised
Respite Born on Shelter
Transferred Adopted Foster
Born on Shelter
Foster
4.2%
Abandoned 4.2%
4.2%
Reclaimed
33.3%
Adopted
56.3%
Euthanised
3.1%
Transferred
Strays 3.1%
87.5%
----- End of picture text -----
Our People
Our work is supported by a team mix of staff and volunteers, all who work so hard to make life better for each individual dog in our care. Our staff have shown the utmost strength and resilience in facing so many difficulties throughout the year and we are grateful to them for their ongoing steadfastness and reliability.
Team work is vitally important, and in a sector that is currently struggling with staffing levels, we are thankful for the additional support of our incredible volunteers, who give so much of their most valuable time to help us all.
We were so pleased to have had two team members recognised outside of the organisation for their work. Christine Lord was given the award of Trustee for the Year at the WCAVA awards; our staff were nominated for both individual employees of the year and Team of the Year in the ADCH & Petplan Awards, and under a special award to celebrate the King’s Coronation, our Founder was awarded with the Coronation Champions Award.
Our Work
We continue to work closely with stray dog holding kennels both in our local area, and further afield, to provide a place of safety for dogs that have not been reclaimed by their owners. These are some of the most vulnerable dogs in society, and many are facing euthanasia as the local authority kennels are quickly becoming overrun. This is a combination of a fallout from the pandemic, when many new owners took on dogs without any knowledge or experience of their needs. We saw mass importation of dogs from poor welfare backgrounds, requiring extensive medical support for illness/disease or genetic disorders; and then behavioural issues when people returned to work for long hours leaving dogs with severe separation anxiety, resulting in destruction or noise complaints. Add in a cost of living crisis, and we have a confluence of combined challenges facing dog owners, which will have significant fallout for a number of years.
Even with our own limited resources and increased costs, we have continued to supply local foodbanks with dog food to help keep dogs in loving homes. We have also continued to provide respite care for dogs whose owners have found themselves in emergency situations, such as suddenly being hospitalised, or having to flee their homes, when they have nobody else to look after their companions. Often, owners won’t accept help due to the worry of their beloved pets being left behind. We have helped several owners to move into refuge by keeping their dogs safe and sound until they can be reunited.
As our financial year drew to a close, there was a huge focus on getting information and guidance out to the owners of XL Bullies when the government announced a ban by the end of the year. We, along with many others actively highlighted the ineffectiveness of a ban on a certain breed of dog. At Pawprints, we believe this will not prevent dog attacks and subsequent deaths of children and adults alike. More must be done to address the ownership, breeding and welfare conditions of all breeds of dogs. We have long advocated for a variety of welfare standards to be addressed in the UK, and will continue to do so until, along with our peers in the sector, we can collectively affect change.
Pumpkin
At just 11 months old, little Pumpkin was abandoned just 3 days before giving birth to a healthy litter of puppies. Her owner must have known the pups were very large and would need a c-section to safely deliver her 5 babies. All, including Mum, have found their new lives and families.
Charlie
This young lad was found wandering the country lanes not far from our kennels and it was one of our own members of staff who hand caught him. He really was in a poor state, but after a lot of love and some excellent team care, he is now at peak fitness with an overall gain of 12kg in weight.
Dream
The Presa Canario isn’t usually the type of dog that would enjoy enforced crate rest for six weeks to recover from a broken leg, but this girl was so very good, we named her Dream. Abandoned at a vets, her owners at least got her there before leaving her to an unknown fate. Our volunteers drew up a rota and Dream had round the clock care being read to, sang to, watching Netflix and even listening to policy reviews.
Our Veterinary costs rose by 15.5%
We believe that any sick or injured dog deserves to have the best medical care possible to prevent suffering. Working closely with local authority stray holding kennels brings challenges for rescues. Often the authorities cannot provide the funds for injured, sick or neglected dogs and we help whenever we are needed. Without our support, severely injured or sick dogs would be euthanised, despite having a good prognosis for a healthy life post-surgery or treatment. We work very hard to provide the best medical and after care possible. Pumpkin, Charlie and Dream may have cost thousands of pounds between them, but all have gone on to have happy, pain-free lives.
New Shop adds Sustainability
After having to close our previous shop during the pandemic, we were delighted to be offered a “pop up” unit in the heart of the town centre precinct, in early 2023. After a quick install, we recruited a shop manager and finally opened our doors in April.
The shop has been a huge success, with our local community supporting us both with fantastic donated stock, and the subsequent purchases.
We will closely monitor the ongoing success once changes begin as part of the Local Plan in the shopping centre.
Dog Boarding Services
Our licensed 5 star boarding service has been so popular, we are very often full months in advance. This revenue covers the cost for the staffing of the kennels and helps towards our significant costs for utilities. Any profits at the end of the year transfer to the charity. These profits, along with support from grant funding, are helping us to improve our facilities onsite, prioritising the welfare of the dogs. We are very grateful to our customers for their longstanding support of the work we do, and their referrals. Nothing better than word of mouth referrals, and we ceased advertising our services 2 years ago.
Fundraising
Raising funds for the dogs in our care takes a huge collective effort by our entire team of volunteers. We are indebted to our local community who support us tremendously by hosting events, taking part in sponsored activities, hosting collection pots in their businesses and supporting our own events throughout the year. We are currently working on integrating our fundraising platforms onto one CRM database with Donorfy, which will increase measurability, donor interactions and help us plan and implement a better fundraising strategy. The database will also help us capture our Gift Aid income stream enabling us to move from a laborious manual system and enhance our GDPR processes.
We are also introducing a volunteer-led Events Committee, to enable participation in more events throughout the year, recruiting and supervising additional volunteers to help with various tasks on the lead up to an event, and delivering a smoother operation on the day.
Our team covered 18 events throughout the year, most being during the summer months.
Grant Funding
| Rugby Animal Trust | £20,000 |
|---|---|
| Anthony V Martin Foundation | £10,000 |
| ADCH 2 x grants Vet bills & Utilities | £9,000 |
| Benefact Group | £6,000 |
| GiffGaff | £6,626 |
| Rugby Canine & District | £3,000 |
| BEN Fund | £1,500 |
| MARS | £2,100 |
NB: We are partnered with MARS and are so very grateful for the monthly donations of food for the dogs in our care.
Funders
We are very fortunate to have had some significant grants this year, many that have, or will, help towards improving our welfare standards at the kennels. Our local community continues to donate through a variety of ways, despite the hardship of all due to the cost of living crisis.
Thank you to all our funders for their support in this financial year. We cannot continue our work without you.
Acknowledgement of Bequests
We are deeply grateful to the individuals who have chosen to support our mission through their estate plans. This year, we were honoured to receive bequests from generous supporters who believed in our work to protect and care for dogs in need. These thoughtful contributions are a testament to their lasting commitment to animal welfare and have a profound impact on our ability to improve the lives of dogs.
We extend our heartfelt thanks to these donors and their families for their extraordinary kindness and vision.
Improving Welfare
We have made vast improvements for the welfare of our dogs since we moved onto site just under three years ago.
This year, we have finally been able to “dress” the flooring to two thirds of the kennel block, following on from the installation of the drainage channels on site.
We hope to be able to complete this work in 2024 to the last section.
We had immense support from local, national and worldwide companies to assist in preparing for this work, as well as other important jobs. We had teams from EA Games, Barclays Bank and Hafele, all attend to help and demonstrate their superior DIY skills. One team of ladies, also helped us prepare for our next stage of work, by moving tonnes of gravel from one area to another, by hand/wheelbarrow through the continual rain on their volunteers day. Thank you to all the business teams supporting us.
Charlty registratlon number 1190250 Company raglstratlon numljèr CE022398 {England and Wales) PAWPRINTS DOG RESCUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023
PAWPRINTS DOG RESCUE LEGAL AND ADMINISTRATIVE INFORMATION Trusteès Mrs C Lord hArs M Walson Mrs K Loveridge Mrs C Lawrence Mr SN Ashdown-Phillips Mrs CJ Henson (Appointeé 12 December 20231 Charlty number 1190250 Company number CE022398 Princlpal address Pawprinls Dunsmore Kennels Slave Hall Farm Kennels Fosse Way Monks Klrby Wanvickshira CV23 ORL Indepèndent examlner Coltons Accounlanls LLP Chestnut Field House Cheslnut Field Rugby WaThvtckshire Uniled Kingdom CV212PD
PAWPRINTS DOG RESCUE CONTENTS Page Trustees, report ndependent examiner's report Stalemenl of linandal activities Balance sheet Notés to Ihe financial stalemenls 7-18
PAWPRINTS DOG RESCUE TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 OCTOBER 2023 The Iiuslees present Ihelr annual report and financlal sialemenls for the year ende¢S 31 October 2023. The financial statements have been prapared in accordanGe with the accounting polioles sel out in note 1 to the financial statements and comply with the Charity's governing document. the Companies Act 2006 and "Accounting and Reporting by Chariliès.. Slalemenl of Recommended Practice applicable lo chaiilias preparing their accounts in accordance wtlh the Flnancial Reporting Standard applicable In tho UK and Republ1¢ of Iroland IFRS 102 1A) loffeGtive 1 January 20191. ObSectlvos and actSvltles ObjeGtives and aims The objecllves of P&wprinls Dog Re$¢ue are expressed as follows:_ For the banefil of the public to relievè the suffering of animals in need of car8 and 211enlion and. in particular. to pwovide and mair)lain wescEJe homes or other facilities for the rèception, care and IreatTnenl of such animals. To piomote huniane behaviour towards animals by providing approprlale care. prote¢lion, Iieatmenl and security for animals which are in need of care and allenlion by reason ol si¢kness. mallrealmenl, poor clrcumslances or ill usag8. To educate the public in matters pertaining to animal welfare in general and Ihe prevention of cruelty &n(S suffering among animals. Public bènefit Pawprints Dog Rescue alms lo bengfil the public by r8islng awareness and educating the public in mallers pertaining to animal welfare. The ct>arity aims to help relive Ihe suffering of animals in need of care and allen(ion. The trustees havo paid due reg8rd lo guiLlance issued by the Charily Commlssion in decidSng what aclivllles Ihe charity should undertake. Achlevements and perfomiancè Charitable activitles Th8 financial results for the year ended 31 October 2023 shows Inconiing resources belng In line wrth the previous ye8r. Nine reslricled grants were recelved durin9 Ihe year as follows= £1,500 to fund Burns Sensilive Polk dog food. £20,000 lo fund new flooring at thè kennels. This has been offset against the wsl of the renovallons. A further £10.000 to fund new floorln9 al the kennels. Thig has been offsel against the cost of the renovatitsns. £5,000 to fund vet bills. £600 to fund Royal Ganin dog food, £500 to fund enrichment. £230 of Ihis has been offset against (he cosl of the renovation. £4,000 lo fund ulilily bills. £3.000 lo fund the DIE kennel block runs. This has been offset agalnsl the cosl of the renovations. A further £6.626 to fund Ihe DIE kennel block runs. This has been offstsl againsl Ihe ¢osl of the renovations. Financlal rgvlèw Reserves Policy The tnjstees consider that Ihe Soclety should malnl8ln sufficlenl reserve$ lo onsure thal the charity is able lo maintain Ihe level ol seNices to Ihe mombers and the public for Ihe foreseeable future and in particular cover three months running expenses. We continue lo build our r8serves over and above our suffictency requirement lo support tsur SlratgJic Plan wtlh the aim to acquire our own premises should th8 opportunity arise. structure, governance and management Governlng document The charity is conlrolled by ils governlng documgnl. a deed of trust and constilules an incorporated charlly.
PAWPRINTS DOG RESCUE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 The Irusl8è3, who are also the directors for the purpose of company law. and whD setved durlng Ihe year and up to Ihe dale of signature ol the financial slalemenls were.. Mrs C Lord Mrs M Walson Mrs K Lov8ridge Mr H Bridges Mrs C Lawrence Mr SE Fiobinson Mr SN Ashdown-Phillips Mrs CJ Henson IRosign8d 8 June 20231 (Resigned 23 July 20231 (Appointed 12 Deoember 20231 Ther8 musl be al18asl 3 Iruslee5 at any one lime. and every l*uslèÉ must be appoinled Ifor a lerm of 1 yaar) by a resolutn of thè Irustees passed &t a special meeting. In seleding individuals for appoinlmenl as Irusteès, the Iruslee8 musl have regard of the skills, knowledge and experionce needed for th8 effective adminislralion and charity. No one shall be appointed as a Irustee if he or she Is under Iha age of 18 years. The trustees musl hold at least one ordinary m66ling each year. The Iruslees must arrange at 8aGh ol Iheir meelings the date. time and Pla OT their next mèatino, unless such arrangements have already been made. Ordinary meetings may also be called al any lime by any of ihe trustees. A special meeting may be called al any time by the person elected lo chair megling% ()f th6 trustees or by any two Irusloos. Not less than four days, notice must be given lo other Iruslees of the mallors to be discussed at Ihe meeting. However, if those mattgrs indude the appointment of a trustee or a proposal lo amond any of Ihe trusts of this deed. not less than 14 days. noli¢e must be given. The trust6es' report was approved by the Board of Trustees. Mrs M Watson Trustee Mrs CJ Hanson Trust8è 11 July2024
PAWPRINTS DOG RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAWPRINTS DOG RESCUE I report to the trustees on my examination of Ihe financia5 slatemenls ol Pawprints Dog Rescue It charilyl for the year ended 31 October 2023. Responslbilitlès and basls of report As the Iruslees of Ihe charity {8nd also its dir8Ctors for tha purposes of company lawl you are responsible for the preparation of the flnancial sialemenls in accord8nce with Ihe requirements of the Companies Act 20(E Ilhe 21x16 Act). Havii)g satisfied myself that the financial statements of Ihe charity are nol required lo be audited under Part 16 01 the 2006 Acl and aro e5igible for indppendenl examinalion, I reporl in respect of my examination of tho charity's financial stèlemenls carried out undcr section 144 of the Charities Act 2011 Ilhe 2011 Acll. In carrying out my examination I have followed all the applicable Diieclions given by the Charity Commission undèr se¢lion 14515)Ibl of thé 2011 A¢1. Indépendent examlnerfs statement sill the charity's gross income exceeded £250,0(10 YOUT examinèr must be a member of a body listed In section 145 of the 2011 Act. I confirm that l am qualified to underiake the examination because l am a member of the Inslilule of Chart6red Accountants in England and Wale5 IICAEWI, which is one ol the listed bodies. I have completed my axaminalion. I confirm that no matters have come to my allenlion in conne¢llon with Ihe examination giving me cause lo believe th41 in any material respect.. accounting records were nol kept in respa¢l of the chaiily as required by section 386 of lh6 200S Act- or Ihe financl&l slatamenls do not accord with thos8 records.. or the financial slalements do nol comply with Ihe accounting requiremènts of section 396 of the 2006 Act olher than any requirement Ihal the accounts glve a true and fair view which is not a matter considered as part of an Indep8ndent examination., or the financial slalemenls have not been prepared In accordance wlh the methods and prfndples of the Slalement of Recommended Praclice for accounting and reporting by ¢harilios applicable lo eharilies preparing Ihelr accounts in accordAneE with Ihe Financial R6portlng Standard applicable in Ihe UK ard Republic of Ireland {FRS 102). I have no conrnS and have come across no other tnallers in connection wilh the examination ID which attention should be drawn in this report In order to enable a proper understanding of the financial slalemenls lo be reached. Mr M W Palmer F.C.A Coltons Accountants LLP Chestnut Field House Chestnut Field Watwickshire CV21 2PD United Kingdom Dated:. l L ..Q.trMy 20 L
PAWPRINTS DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2023 Unrestrlcted Restrl¢ted funds funds 2023 2023 Total Unreslrl¢lèd Restricted funds funds 2022 2022 Totsl 2023 2022 Notes Donations and leg8CiaS Other trading a¢livilies Inveslmenls Other income 141,572 88,111 125 20,000 11,370 152,942 88,111 125 20.000 57,501 35.798 7,500 65,001 35.798 20,000 20,000 Total Income 249.808 11,370 261.178 113,299 7,500 120.799 Raising funds 24.248 24.248 Charitab18 activities 148,917 11.177 160,094 112.703 7,500 120,203 Total ¢xpenditure 173,165 11.177 184.342 112,703 7,500 120,203 Net Sncome for the yearl Net movement In funds 76,643 193 76,836 596 596 Fund balances at 1 November 2022 228,844 972 229.816 228.248 972 229,220 Fund balances at 31 O¢tober 2023 305,487 1.165 306,652 228.844 972 229.816 The slatemanl of financial aotivilles includes all gains and10ssgs recagnised in Ihe year. Th6 statement of financial activities indudes all gains and losses recognised in the y¢ar. All income aTrd expenditure derlve from continuing acliviligy. The Slalèmenl of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
PAWPRINTS DOG RESCUE BALANCE SHEET ASAT31 OCTOBER 2023 2023 2022 Not8S Fixed assets Tangible assets Investments 13 14 323,336 298.909 323,337 298,910 Currant assats Debtors Cash al bank and in hand 15 34.982 53,369 124,091 13g,453 Cr8ditors: amounts falling due wlthln one year 88,351 17 {27,0271 121,5281 et current assels 112,426 66,823 Total assets lass current Ilablllties 435,763 365,733 Credltors: amounts falling due aftar more than one year 18 {129.1111 1135.9171 Net assets excludlng ponslon liablllty 306,652 229.816 Nét assets 306,652 229,816 Thé funds of the charily Restricted incom8 funds Unrestricted funds 19 1,165 305,487 972 228,844 306,652 229.816 The company is enlilled lo the exemption from thè audil requirement contained in section 477 of the Companies Act 2006, for th8 year anded 31 October 2023. The directors acknowledge their responsibilities for complying with the raquiremenls of the Companies Act 2006 with respe¢l to accounting records and the preparation of financlal slatemenls. The members have not requlred the company lo obtain an audit of ils financial slalemenis for Ihe year in quesllon In accordan with section 476. Those linancial statements have been prepared in accordance with the provisions applicable lo companies subject lo Ihe small Gompanlos regime.
PAWPRINTS DOG RESCUE BALANCE SHEET (CONTINUED) ASAT31 OCTOBER 2023 The financial 51atemenls were approved by the Iruslees on 11 July 2024 Mrs M Watson Trustee Mrs CJ Henson Trustee company registration number CE022398 {Engl8nd 2nd Wales)
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 Accountlng pollcio$ Charlty Informallon Pawprinls Dog Rescije 1$ a charitable incorFX)rated organisalion. 1.1 Ac¢ounting convention The financial slalements h8ve been propared in accordance with the charity's goveming document, Ihg Companies Act 2006, FRS 102 1A"The Financral Repotting Slandard applicable in the UK and Rgpublic ol Irèland" I'FRS 102 1A'I and thg Charities SORP "Aceounling and Reporting by Charities.. Statement of Recommended Practice applicoblo to chariti&q preparsng their accounts In accordance with the Flnancial Reporting Sland8rd applicable in Ihe UK and Republic of Ireland IFRS 102 1A1" lefleclive 1 January 20191. Th8 charily is a Public Benefit Entity 9s d&fined by FRS 102 1A. The ¢harily has taken advantage ol the provisions in the SORP for charities not lo prepare a Slalemenl ol Cash Flows. Th& linanclal st2teinenls are prepaied in sterflng, which is tha functional curr&nGy of the charity. Monetary amounts in these financlal slatements are rounded lo the nearest £. The financlal stalemenis have beèn prepared under the hist1¢&1 cost convention. Imodified to include the revaluation of Treehold properlies an(t lo include investment proporties and cortain financial insllumenls al fair valuel. The principal accounting poli¢ies adopted are sel out below. 1.2 Golng concern Al the lime ol approving thé financlal slalemenls. the Iruslees have 8 rèasonable expectatio that the charily has adequale rÉ8oiirces lo continue in operational existence for Ihe foroseeable future. Thus the tru%le8S continue lo adopt the going con¢ern basis of accounling in pi"eparing the financial stalemenls. 1.3 Charitable funds Unreslricled funds are avallable for use al the discrÈllon of the Iruslees in furtharance of their charllable objectivès. Restricted funds are subjecl to specific conditions by donors or grantors as lo how Ihey may be used. The purposes and uses of the restricted funds are sel out in Ihe notés lo the financi81 slalements. 1.4 Income Income15 recognlsed when the charity is legally enlilled toll after any performance condition$ h8ve béen mél, the amounts can be meas¢Jred r8liably. and il is probable that incorne will be received. Cash donallons are recognised on receipt. Other donations are recognised once Ihe charity has been notified of the donation, unless performance Conditions require deferral of the amount. Income tax recoverable in relalion lo donations received under Gift Aid or deeds of covenanl is recognised al th8 lime ol the donation. Legacies are recognised on rè¢eipl or othgtwise if the charity has been nolified ol an impending dBlribullon, th¥ amounl is known, and receipt is expected. If the 8mouNI is not known. the legacy is Irealed as a contingenl asset.
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Accountlng policles {Continuedl 1.5 Expenditure Expenditure is recognised once there ts a legal or Gonslruclive obligation lo transfer economic benefit lo a third pariy, il is probable Ihat a transfer of economic benefits will b8 required in selllemenl. and the amount of the obligalion can be measured reliably. Expenditure is classified by activity. The costs of each acllvily are made up ol the total of dIrt costs and shad cosls, including support costs involved undertaking each aetivity. Direct costs allribulable lo a singl$ aclivily are allocated directly to that aclivily. Shared costs whiGh Contribute to more than onè activity and support costs which are not allributable to a single aclivily are apportioned between Ihose activities on a basis consislenl with the use ol resources. Central staff costs are allocated on the basis of tims spent. and depreeialion charges are allocated on the portion of thè asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are Inlllally m8asured at cost and subsequently measured at cost or valuallon, net ol deprecialion and any impairmenl10sses. Dgpiecialian 1£ retrt)gni%ad .£0 a% to write off Iho cost or valuation of asset8 less their residual values over their uscful lives on the followlng bases.. Freehold land and buildings Freehold improvemer)ts Plant and equipment Computers Motor vehicles 2.10 slraighl line 2% slraighl line 33.30A straight line 33.3°/o Straight line 25.10 reducing balarnce The qain or loss Brising on the disposal of an asset is delermined as the differen¢e between the sale proceeds and Ihe carrying value of the asset, and is recognlsed in the slAtémènt of financial aclivilies. 1.7 Flxed asset investments Fixed assel investments are inilially measured al Iransfjction prtce excluding Irans8¢tlon Costs. and are subsequently measured 81 lair value al each r8POrtlng dale. Changes in fair value arè rècognised In nel incomellexpendiluiel for the year. Transa¢lion costs are expensed as incurred. A subsidiary is an enlily conlrolled by the ¢harily. Control is the power to govern the fin8n¢ial and op8rating policies of the enlily so as lo obiain benefits from ils 8¢1ivilies. 1.8 BorrowÉng costs related to fixed assals Borrowing costs directly attributable to the acquisition. construcllon or production of qualifying assets, which are assels Ihal necessarily lake a substantial period Df time lo gel ready for Iheir inlende¢t use or sale, 8re added lo the cost of those assets, until such lime as the assets are substantially ready for Ihelr intended use or sale. All olher borrowing costs ale relse Sn nel in¢omellexpenditurél in the pertod in which Ih6y are incurrad. 1.9 Cash and cash èqulvalents Cash and cash 6quivalen(s include cash in hand, deposits held al call with banks, other short-lerm liquid inv8slm6nts wilh original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown wilhin borrowings in current liabilities.
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Accounting pollcles IContinu8dl 1.10 Employee benefits The cost of any unused holiday enlillemenl is r8cognised in the period in which the employee's services are receivèd. Terminallon benefils are recognised immediately as an expanse when Ihe charlly Is demonstrably commilled lo lerminale Ihe employment of employee or lo provide lefmlnalion benefits. 1.11 Retirement beneflts Payments to delined contribution rgliremenl benefit schemes are ¢harg8d as an expensè as they fall dug. Crillcal accounting estimates and judgements In the application of the charfly's accounting policies. the trustées are required lo make judgements, eslimales and assumplions aboLJt Ih@ carrylng amounl of essels and liabllilies Ihat are nol rèadily apparent from olhÈr Sour$. The eslimales and associated asstjmptions are based on hislorical experien and other factors that ore considered lo be relevant. Actual resulls may differ from these eslimales. The estimates and underlying assumptions are rewcwed on an ongoing basis. Revisions lo accounting eslirllales are recognised in Ihe period in which the oslimale is revised where the revision affects lY Ihal period, or in the perlod ol the revision and lulure periods where Ihe revision affects both current and future periS. Income from donations and legacles Unrestrl¢tod Restricted funds funds 2023 2023 Total Unrestricted Raslrletèd funds funds 2022 2022 Total 2023 2022 Donations and gilts Grants 132,595 8.977 132.595 20.347 56,001 1.50Q 56,001 9.000 11.370 7,500 141.572 11,370 152.942 57.501 7,500 65.001 Income from other tradlng activilles Unrestrlcted Unrestrleted funds funds 2023 2022 Fundraising 6venls Shop income Adoption feos 16,492 60,596 11,023 21,647 1,801 12.350 Olher Irading activitles 88,111 35,798
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Income from investments Unrèstricted Unrestrlcted funds fund8 2023 2022 Interest receivable 125 10
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 other Income Unrestrlcted Unreslricled funds funds 2023 2022 R¢nl income 20.000 20,000 Ralslng funds Unrestrlcted funds Total 2023 2022 Ch Charity shop ratès Charity shop wasle disposal Charity shop sundries Charily shop telephon8 Charlly shop wages Charily shop pension Charity shop electricity Charity shop filling costs Chartty shop repairs and renewals 24 70 133 17,339 53 1,()56 2.983 2.192 Charity shop 24,248
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 Expenditurg on charitable actlvltles 2023 2022 Direct costs Staff costs OepreGialion and impal¥menl 009 rescue expenses Insurance Sundries Telephone Veterinary fees Post & slalionery Motor expsns6s Repairs and renewa5s Light and heal Bank charges & purchas8 fees Ac¢ounlan¢y & legal fees Hire of plant & machinery SofbNare Mortgago inlaresl Rates Other charitable expenditure 48,457 12,020 7,005 5,175 4,038 1,836 29,970 2.135 5.062 6,915 5,536 40,231 9.267 533 3.027 2.700 515 30.190 1.659 4.044 4,354 4,922 li 1.568 6.703 3,998 608 9.680 2.109 7,279 1,329 3,635 1.667 415 5,161 6,554 160.094 120,203 Analysis by fund Unreslrlcled funds Reslri¢led funds 146.808 11.177 112.703 7,500 157,985 120.203 Net movement in funds 2023 2022 The nel movement ir) funds is slated afler charglngl{credlllngl'. Depreciation of owned langlble fixed assets 12.021 9.267 10 Trustees None of Ihe trustees lor any persons conne¢led with them) re¢elved any remuneration or benefits from the ¢harily during the year. 12-
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 11 Employees The average monthly number of employees durlng the year was.. 2023 Number 2022 Number Charily shop Rescue dous Total Employment costs 2023 2022 Wages and salaries S121 security costs Pension costs 46,747 38.617 761 853 730 47.727 39,378 Theie were no employees whose annual r8mun8ralion was more than £60,000. 12 Taxation The chaiily is exempt from laxalion on Ils activities because 911 ils income is applitsd for charitable purposes. 13-
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PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 14 Fixed ass&t Investments Other investments Cost or valuation Al 1 Nov@mber 2022 & 31 Oclobar 2023 Carrylng amount Al 31 October 2023 Al 31 October 2022 2023 2022 Other Investments compri8e'. Notes Investments in subsidiaries 23 15 Debtors 2023 2022 Amounts fallSng due wlthin one year.. Olher debtors Prepayments and accrued income 14,552 810 32.988 1,994 15,362 34.982 16 Loans and overdrafts 2023 2022 Other loans 139,361 146.167 Payable wilhln one year Payable after one year 10,250 129,111 10,250 135.917 Amounts included above which fall due aller five years- Payable by insialmenls (88,1111 194,9171 The long-lerm loans are secured by fixed charges over the freehold property. f5-
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 17 Crèdltars: amounts falllng duè wlthln onè yèar 2023 2022 Borrowings Other laxallon and social security Trade Creditors Other edItorS Accruals and deferred income 10,250 331 14,625 21 1,800 10.250 g.478 1,800 27,027 21.528 18 Creditors-. amounts falling due after more than one year 2023 2022 Borrowings 129,111 135,917 19 Re$frl¢ted funds The feslricted funds of the charity comprise the unexpended balances of donations and granls hold on trust subject lo sptscific conditions by donors as to how they may be used. At1 Novèmber 2022 Incoming resources Resourcès At 31 October expended 2023 CommLEnily projecl ADCH - vel fees ADCH - royal canin lotsd Leanne Yoosabi - enrichment ADCH - ulilily bills ADCH- food 972 1961 15,0001 1503) 12701 14,000) 11,308) 876 5.000 600 270 4.000 1.500 97 192 972 11.370 (11.1771 1,165 Pravious yèar: At1 Novèmber 2021 Incoming resources Resources Al 31 Octobèr expended 2022 Communily project Cala homes Kennel Club Animal Friends 972 972 1,500 5,000 2,500 11,5001 15,0001 12,5001 972 g,000 19.0001 972 16
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 20 Unrestrlcled funds The unreslriclpd funds ol the charity compiise the uiiexpend8d balances of donations and grants which ar nol subject to specific Conditions by donors and grantors as to how they may be used. These include designated funds which have been sel aside out of unrestricted funds by the trustees lor specific purposes. At1 Novèmber Incomlng resourcès Resources At 31 October expended 2023 2022 General funds 228,844 249,808 {173,1651 305.487 Previous year: At1 November 2021 Incoming resources Rèsources At 31 October expended 2022 General funds 228,248 113,299 1112,703) 228,844 21 Analysls of net aS58ls between funds Unrestricted IndS 2023 Restrict8d funds 2023 Total 2023 At 31 October 2023- Tangiblo assets Investments Current assetsjlliabilitiesl Long 16rm liabilllies 323,336 323.336 111,261 1129,111) 1,165 112,426 (129.111 305,487 1,165 306,652 Unrestricted funds 2022 Rèstricted funds 2022 Total 2022 At 31 Octobèr 2022: Tangible assets Investments Current 8ssetsllliabililies} Long term li8bililies 298.909 298,909 65,851 1135.9171 972 66,823 (135,9171 228.844 972 229,816 17-
PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2023 22 Related party transactlons Pawprinls Dog Rescue Is Ihe sole owner of PDK Trading Limited. The directors ol PDK Trading Limited are also Iwslees ol Pawprinls Dog Rescua. The charity has taken advantage of exemption. under the terms of Finan¢i¥l Reporting Standard 102. 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" not lo disclose related party lYansa¢lions wilh wholly owned stjbsidiaries within the group. 23 Subsidiaries Oelails of the charitrfs subsidiaries at 31 October 2023 are as follows.. Name of undèrtaklng Reglstgrod offlce Nature of busin6SS Class of shares held Yo Held Dlrect Indlrèct PDK Trading Limited England Kennels Ordinary 100.00 The chArily has taken advantsge ol èxemption, under se¢llon 139 of Ihe CharSties Act 2011. not lo prepare group a¢¢ounts. PDK Trading Limited made s trading profil for thè period ended 31 October 2023 of £15.908. Al 31 O¢lober 2023. they had ¢apllal and reserves of £23,255. 18-