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
of￿0 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$istentlv.'
observe the methtsds and principles in the Charty SORP..
makelud8tment5 and e5tlmates that are rea50natsle and prLtrdent',
p￿pare the financial ststements on the golng ¢oncer*) ksis unless It Is Inappropriate to presume that thè
Gharltywill contlnue.
The Trustees are responsi￿¢ for keeplng proptr 4¢¢ourntln8 recDrds whlch dtsdts5e w¢th reasorsable ¥¢uracy It any
time the linonclol positK)n otthe d)8rfty and to enable thern to ensure th$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 X*nnoh Greyhound fa
5tateFnentof FInab￿al 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 resou￿e$ 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 resou￿e5 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
DI￿rt ¢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
S￿￿cOntr3ct0r 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
Restri￿ed 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