Retired Greyhounds Charityi Whlttingham Kennels Greyhound Care Report of the Trustees and Unaudited Financial Statements for the period ended 30 November 2023 Charity Number: 1196685
ftetlred Greyhounds Charfty, Whlttlngham Kennels Greyhound Care Index tothe Ullaudited Financlal Statements for the perltsd ended 30 November 2023 Pa8e Legal and Admlnlstrative Detslls Repor¢ of the Trustee$ Independent Éxamlner's Report Statement of Finan£lal Actl¥itle5 Statement of Flnancl?I Po$ltion Notes tothe Flnahcial Statement$ 7-10
Retired Greyhound5 Charlty. Whlttlngham Kennels Greyhound Care Legal and Administrattve Detalls ftsrthe eriod ended 30 November2023 status The or8ani5ation is a charity adrninlstered under a scheme registered with the Charity Cornrnission for England and Wales. Chartty number 1196685 Prlnclpal Address Whittingham Kennels 6 Claverhambury Kennels Waltham Abbey EN9 2BL Twstees Ms L Clark Mr T Fid8eon Professorj Stokes Mrs J Kyriakau Ichairmanl Banker5 Barclays Bank PLC Romford 3 Leicester LE87 2BB INlependent examiner MJK Accountant5 Ltd Accountancy and Taxation Servlces 9 Barn3ck Buslness Centre 81akey Road Salisbury Wiltshire SPI 2LP
Retlred Greyhounds Charlty. Whittin8ham Xtnnels Greyhound Care Report of theTrustee$ for the period ended 30 November 2023 The Trustee5 have pleasure in presenting their report and the financial statements for the charity for the period ended 30 November 2023. The Trustees have adopted the provisions of the Statement ol Recommended Practice ISORPI Accounting 8nd Reporting by Charities, IFRS 1021 In preparing the annual report and finanical staternents of the charity. Legal and adrninistrative Inforrnation set out on page I form5 part of this report. STrUCTURE, GOVEANANCE AND MANAGEMENT Governing dacument The charity is controlled by ics governin8 document, the Charity Commisslon'5 model association CIO constitution. TheTrustees TheTrustees under ch8rity law. who served durin8 the year and up to the date of this report. were as follows.. M5 L Clark (Chairman) Mr T Fidgeon Profes5Dr J Stokes Mrs J Kyriakou Organisatlonal structure Retired Greyhounds Charity, Whittingham Kennels Greyhound Care is a charitable incorporated organisation. Trustees are persons who have shown support of the charity, includlns all being adopters from the kennels. M5 L Clark was nominated chairrnan by the individual who donated the premises to start the charrty. RISK MANAGEMENT The trustees have a duty to identify and revlew the rSsk to which the charity is exposed 3nd to ensure appropriate controls are in place to provlde reasonable assurance a8ainst fraud and error. OBJEcnvES ANDAcnviTIES The object of the charity is to promote humane behaviour towards the greyhound and sighthound breed by providing appropri2te care, rehoming. protection, treatment and securlty for those which are in need of care and attention by rea50n of sickness, maltreatment, poor circumstances or ill usage and educate the public in matters pertaining to animal welfare. The Trustees have consldered the Charity Commlssion's guidance on publlc benefit, including the guidance 'publi¢ benefii running a charity IPB21'. ACHIEVEMENTS AND PERFORMANCE Whittingham Kennels took in 87 dogs during the year. All do8S taken in were given veterinary treatmeni including being neutered, treated forflea5 and worm5 and ) dental checkup. Atotal of 94 dogs were rehomed during the period. following a review of all new adopters includlng homechecks. Publicity of the kennels was achieved via produttion and distribution of new le3llet5 promoting the kennels, which a150 Contained new educational material and app&31s for new adopters. Publicity was also achleved via social media posts which achieve a very wide 3udi&nce for very little cost. appealing to those who are considering adopting a greyhound. Three events held at the kennels, Easter and Chrlstmas fundraiser5 as well as a September W31k which were all very well supported. Upgrades at the kennels during the year to improve conditions for both do8S, Staff and volunteer5 included Upgrading the beds from wooden beds to modern bed boards, new UPVC double glazin8 installatlons and a Polycarbon8te Structure Installation tD provide cover in the paddock. Conilnued on pa8e 3
GreyhtyJtrWs Ch•rfty, Vlhlttlr¥hèm Kenft•ls Gr•yhourAI CA Report oltht Yrust••s fortho perlod nded30Nov•mber2023 CoThtknu¢d from p•8e 2 FINANCIAL REVIEW Rtseffts polkv The chèrrty, beln8 of recent or5gln, is ctJrrentl¥ e5tabli5hifi6 reserves. It Is the charsty's Intentk¥n to hold a rnlnlrnum of0 months co$ts in reserve at present STATEMENT OFTRUSTEES RESPONSIBILITIES The Trustees are responsible for preparing the Report of the Tru5tee5 and the fipanclal statements in acrord?nce wlth applkable law and Unitvd KinKdom Accountlng Standards Iunited Kln8dom Generally Accepted Actovftting Pradicel. Company18w requlres the Trustees to prepare flnan¢ial 5taternénts for each fin•n¢ial year whfjch Bive a true and lair vlew ol the state of affalrs of the charity and of the incomin8 re$ource5 and •pplicatic¥n of resources. in¢ludin8 the incorne and expendlture. of the charity for that Period. In preparing those flnancial 5t4ternents, Ihe Tiustees are requlred to select SUrf(8ble a¢¢ountin8 policle5 and ihen apply them ¢oTh$istentlv.' observe the methtsds and principles in the Charty SORP.. makelud8tment5 and e5tlmates that are rea50natsle and prLtrdent', ppare the financial ststements on the golng ¢oncer) ksis unless It Is Inappropriate to presume that thè Gharltywill contlnue. The Trustees are responsi¢ for keeplng proptr 4¢¢ourntln8 recDrds whlch dtsdts5e w¢th reasorsable ¥¢uracy It any time the linonclol positK)n otthe d)8rfty and to enable thern to ensure th$t the ftn8ncial 5t3tem¢nts Comply with the Charitles Aci 2011. They are also responsible fDr safe8uardln6 the assets of the charlty an41 hence for taking reasonablÈ steps ftsr the prevention and detedion of fr4ud 3nd orher liregularit*s. Appr¢ved bytheTrts5tees on........ 024 and slgned on their behalf by Ms L C)a¥k ChaSrmaft
Independent Examlner'5 Report To the members of Retired Greyhounds Chari . WhlttSngham Kennels Greyhound Care I report on the accounts of the charity for the period ended 30 November 2023 which are set out on pages 7 to 12. Respeetlve rèsponslbllltles of the Trustee5 and examlner A5 explained more fully in the Statement of Trustees Responsibllities. the Trustees are responsible for the preparation of these accounts and for being Satisfied that they give a true and fair view. The Trustees consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied rnyself thèt the charity is not subject to audit under company law and is eligible for Independent examination, it is my responsibility to.. examine the account5 under section 145 of the 2011 Act,. follow the procedures laid down in the general directions given by the Charity Commisslon under section 145ISllbl of the 2011 Act, and state whether particular mètters have corne to my attention. Basis of Independent examiner's report My examination w3s carried out in accordance with the general directions given by the Charlty Commission. An examination include5 a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also Include5 ton5ideration of 3ny unusual items or disclosures in the accounts. and seeking explanations from you as trustee5 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audlt and consequently no opinion 15 8iverTr as to whether the accounts present a "true and fair vtew- and the report is1Smited to those matters set out in the Statement below. Independent examlner'5 Statement In connertion with my examination, no matter has come to my attention.. I which give5 me reasonable cause to believe that, in any material respect. the requirements.. to keep accounting records in accordance with section 130 of the 2011 Act: and to prepare accounts which actord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met,. or 2 to whlch. in my opinion, attention should be drawn In order to enable a proper under5t3nding of the accounts to be reached. MJK Accour7t8nt5 Ltd Accountancy & Taxation Services 9 Barnack Business Centre Blakey Road salisbury SPI 2LP 03ted.' lo K .,L
Retlred Greyhound5 Chartty, Whlttin8ham Kennel$ Greyhound Care statement of Financlal A¢tlvitie5 Ilncludlng summary in¢orne and expenditt4re a¢countl lor the perlod ended 30 November 2023 2023 2022 Note Incoming resources.. A(tivities for generdting funds Fund raising events Homing fee5 3.897 5.725 2,451 5.910 Investment Income Interest incorne 526 18 Grants and donations Greyhound Board of Great Britain Donations 37.000 249,815 31,000 122.146 Total IncomlnB resources 296,963 161,52S Expendttuye on.. Costs of gÈner¥tln8 funds: Direct costs 118,096 89,544 Govemante t05t5 io 1,320 1.320 Total expendlture 119,416 90,864 Net Incomelltwndlturel 177,547 70,661 Net incomelleypenditurellnet movement in funds 177.547 70,661 Reconciliation of lund5-. Total funds at l De£ernber 2022 70.661 Total fund5 at 30 November 2023 248,208 70,661 All of the above results are derived from continulng actlvlties. There were no other recognlsed 8ains or losses other th3n those stated above.
Istered Numhi: 1196685 Aetlred Gwhwnds th•rfty. Ylhlttlnth•m Xnnoh Greyhound fa 5tateFnentof FInabal P¢tsSt •$ •t 30 Ntynmber2023 2023 2022 Note Flxed 856ets Land and Property, ÉquipmEnt li 164,650 164,650 OJrrent•sittt Dèbtors Cash at bank 12 5.343 81,224 1,288 86,S67 74,554 Credltor5: amounts due wtthlnty yeat Other creditors Taxation and Social Security Accrua & Deferred income 13 13 13 91 747 2,171 3.009 2,195 134 1.564 3,893 Pl•ttyrr¢nt*ssets 83,55B 70.661 Totsl net assets 248,208 70,661 Funds of th¢ ¢h•rfty Unrestriaed funds.. Revenue fund Restrlrted fvnds.. 14 98,208 150,000 70,661 15 Totsiiund5 248.208 70,661 The fift)n¢i41 statements were approved on. Trustees and sl8ned on Its behalf by.. 2024 and authorised fot i$sue bythe Mr T Fld8eon
Retlred Greyhounds Charlty. Whlttingham Kennels Greyhound Care Notes to the Financlal 5tatement5 rthe erfott ended 30 November 2023 A¢¢ounting polldes al The financial staternents have been prepared under the hlstorical cost convention, except for investments which are Included at market value and the revaluation of certaln fixed assets and In accordance wlth the Charities SORP IFRS 1021 'Accountlng and Reporting by Charities., Statement of Recomrnended Practlce applicable to tharities preparin8 thelr accounts in accord3nce with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191., Flnancial Reporting Stènd8rd 102 the Financlal Reporting Standard applicable in the UK and Republic of1reland IFRS 1021, and the Charltles Act 2011. Retired Greyhounds Charity, Whittingham Kennels Greyhound Caret meets the definition of a public benefit entity under FRS 102. Assets and Ilabi15ties are initially recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting policy ftotelsl. bl incoming resoue$ are Included In the statement of financlal actlvities when the charltv 15 entitled to the Income and the amount can be quantified wlth r2ason3ble accur3Cy. ¢1 Expenditure is accounted for on an accruals basls and has been classified under heèdings that aggregate all tosts lated to the category. Where costs cènnot be direitly attributed to particular headlngs they have been allocated to ctivites on a basls CDn515tent with the use of SOUrCeS. dl Expenditure on flxed asset5 15 capitallsed except for expenditure Incurred on the replacement of assets of low value with 3 short life. Repair, renovatlon 8nd replacement expenditure Is written off as expenditure in the statement of financial actlvlt5es. The cost of fixed assets is their purchase cost. together with any incidental costs of ac4ui51tion. Tangible fixed assets are stated at cost less depreclatlon and any provislon for Irrpairment. Depreciation is provided at rates calculated to wrlte off the cost of any fixed assets, le$5 their estlmated Te5idual value. overtheir expected useful lives on the followlng ba515'. Fbxtures, Fittlng5 and Equlpment 25% reducing balance el Governance costs include all expendlture which Is not directly related to the charitable actlvty. This Intludes accountants. and solititOF5' fees. Unrestrlcted funds can be used in accordance wSth the chBrit&ble objective5 at the discretion of the trustees. Restncted funds ¢3n only be used for particular restrlcted purposes wlthln the objectives irf the charity. Restrictions arise when specificed by the donor.. further explanations of these re5trirtlons are included In rhÈ notes to the flnanclal statements where applicable. Net out8olng resoue5 for the year This Is stated after charglng.. 2023 2022 Independent examiner s lee5 1,320 1,320 Staff and Trvstee cost5 Staff costs were as follow5.. 2023 2022 Salarles and wages Pènsion costs 44,811 774 40301 379 45,585 40,680 No ernployee eamed more than £60,0(YJ during the year. Included wlthln staff sa13ries is an amount of £13,37512022.. £9,746) pald to M5 L Clark. trustee of Retlred Greyhounds Charity, Whittlngham Kennels Greyhound Qre. The avera8e number of ernployees during the year was 312022= 41.
Retlred Greyhound5 Charlty, Whlttlngham Kenne15 Greyhound Care Notes to the Financlal Statements for the period ended 30 November 2023 Taxation The charity 15 exempt from tax as all it5 income is charitable and is applied forcharltable purposes. Incom1 resources from 8enerated funds 2023 2022 ActlvttSes for geAerating fvnds Fund rzising evenis Hornlng fees 3.897 5,725 2.451 5,910 9,622 8,361 Investment Income Bank dep051t interest 526 18 526 18 Grants and donatlons Greyhound Board of Great &taIn Donatlons 37.000 249,815 31,000 122,146 286,815 153,146 Analysls of total Te50urces expended Support Costs Total 2022 Note DIrt ¢ost5 of charltable a¢tlvliles Wages & Salaries Oirect costs 44,811 73,285 44,811 73.285 40,301 49,243 fjovernance costs io 1,320 1,320 1,320 119,416 119,416 90,864 Dlrect costs of ¢haritable artlvltles 2023 2022 Veterlnaryfee5 Pet food & bedding Collors, leads & èccÈs50ries Greyhound Board of Great gritain Travel expenses Wages & Salaries Pension contributlons ScOntr3ct0r costs Water charges and business rates Insurance Electricity CleJnin8 Repair5, renewals and Inaintenante Administration & offite costs Professlonal fees Depreciatlon 18,988 6.099 1.253 2,800 363 44,811 774 2,520 2,514 1,249 5.999 1.221 22,300 1,360 961 4.884 12,293 3.203 404 3,500 262 40.301 379 1.928 797 1.999 814 22.420 866 378 118.096 89,544
Retlred Greyhounds Charity, Whlttlngham Kennels Greyhound Care Notes to the Financial Statement5 for the perlod ended 30 November 20Z3 10. Governance costs 2023 2022 Independent examiner's fees 1,320 1.320 1,320 1,320 11. Flxed assets Land and Bulldings Flxiures. FlttinBs & Equlprnent Total At 01 December 2022 AdditlQlE5 At 30 November 2023 150,000 150,000 19,534 19,534 169,534 169,534 Provision for depreclatlon and Impairnient At 01 December 2022 Charge for the period At 30 November 2023 4,884 4.884 4.884 4,884 Net book value At 30 November 2023 150,000 14,650 164.650 At 01 December 2022 During the year the donation of the property known as Whittingham Kennels was completed and the transfer into the charity's name wa5 registered. Cost is stated at transfer valuation of £150,000. For insurance purpose5 It IS V81ued at £339.900. The charity is unable to sell the property and, in the event of cessation it must be don3ted to a charity with a sirnilar aim. Ther&fore depreciation has not been proviLSed on this 8sset. 12. Debtors 2023 2022 Other debtors and prepayments 5,343 1,288 5,343 1,288 13. Credltors.. amounts due wlthin one year 2023 2022 Other creditors Taxation and Sotial Security Accruals & Qeferred income 91 747 2,195 134 2,171 1,564 3,009 3,893
Retlred Greyhounds Charfty. Whlttln8ham Kennels Greyhound Care Notes to the Financlal Statements for the per40d ended 30 November2023 14. Movement In lund$- Unre5trfcled Net movetnent in funds At 01.12.22 At 30.11.23 Unrestricted funds 70,661 70,661 27,547 27,547 98,208 98,208 Net movement in funds, Included in the above are as follows.. Incomin8 resources Resources expended Movement in fund5 Unrestrtrted Furtd5 Revenue fund Total funds 146,963 146,963 119,416 119.416 27,547 27,547 IS. Movement lft fund5. Re5trftted Net movement in At 01.12.22 At 30.11.23 Restried funds Iso,000 150.000 150,000 150.OOQ Net movement in funds, nCluded in the above are as follow5.. Incoming resources Resources expended Movement in funds Re5tdrted Funds Tangible Fixed Assets Total fund5 150.000 150,0110 150,000 150,000 Durlng the year the donation of the propery valued zt £150,000, known as Whittln8ham Kennels, was completed. Thi5 is a restricted donatlon in 50 f3r as the charity is unable to sell the propeny and, in the event of the charity's cessation, the property must be donated to another charity with a similar airn. io