Retired Greyhounds Charity, Whittingham Kennels Greyhound Care Report of the Trustees and Unaudited Financial Statements for the period ended 30 November 2024 Charity Number". 1196685
Rebred Greyhwnds(harlty. Vlhittsn8ham Kennels Greyhwnd Care Index tothe Unaudted Flnandal 5tstennts for the period ended 30 Novtmber 2024 Pate Legal and AdMIrStratIve Detsi15 Report of the Trustt Independent Exarwner's Re Statement of F*101 A¢thl Stater1rt ot Firwrtial Posill Notes to the Finanrial Statemerts 7-10
Retired GreYhndS Charrty. Whittithrn KennelsGreyhwNI Core Le8al and Admlnlstratl¥e OetaNs for the ptriod erthd 30 NO¥ber2024 status The orBani5ation is a charity administe0 under a scheme gIStered with the Charity Comrniwon for ETrand and Wale Charity nurnbtr 1196685 Prlndpal Address Whittingharn Kennels 6 ClÈverhambury Kennels Galley Hill Waktham AbbEY EN9 2BL Tru$iees Ms L Clark MrT Fidgeon Professor J Stokes Mr5 J Kyriakou Mr Pjeffrey Ichairmanl . apwinted 4 February 2025 Bankers Barclays Bank PLC Romford 3 L&cester L£87 2BB Independent examiner MJK Accountar¢ts Ltd Accountsncy and TaxatFon Servi¢e5 9 Barnack 8usines5 Centre Blakey Road Salisbury Wiltshire SPI 2LP
Rrtired Greyhwnds th•iity, Whittiryl4m Kennek GrQund Care Ythe PWiLwJ ended 30 November 2024 The Trustees have pleasure in presenting their Teport and the financvdl statements for the charty for the perlod ended 30 NovembEr 2024. The Trustees have adopted the Fyoviots$ of the statement of Retommended Practire ISORPI Accountlng and Reporting ty Charrties, IFRS 1021 in preparing the annual report and finanlcal statements Df the charity. LeEal and admifiistrative inf0mtIOn sÈt outon page I forms part of thts report. STRUCTURE, GOVERNANCE ANO MANAGEMEI Governing document The charity is controlled by its governin8dcKumenL the Charitycommission's model aSlatIOn CIO constitution. TheTrustee5 The Trustee5 under charity law. who served during the year and up tothe date of this rewrt. were aslollows.. Ms L Clark Ichairmanl Mr T Fidgeon Profe550r J Stokes Mrs J Kyriakou Mr Pjeffrev - appointed 4 Felmuary 2025 OrBanisation¥l Stru¢iuré Retired Greyhounds Charity. Whittingham KenneLs Greyhound Care is a charitable incorporated organisation. Trustees are persDns who have Shown supwrt of the thafity. including all being adopters from the kenne15. M5 L CIB Tk was norninated chaimian by the individual who donated the prèmises to startthe charity. RISK MANAGEMENT The trustees have a dLrty to identrfy and revmv the risk to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and etror. OBJECTWES ANDAcnvmES The objective of the charity ts to prornote humane behavthr towards the greyhound and sighthound breed providing appropriate care. rehornin& protection. treatment and security for those which are in need of care and atrentitsll by Tea50n of sickness. mattreatment. wor circumstances or ill u5a8e and educate the public in matters pertaining to animal welfa. The Trustees have £on5idered the Chamy Commiwon's Euidance on publit benetrt. includlng the Ruidance 'public beneflt running a charity IPB21'. ACTrIIEVEMENTS AND PERFORMANCE The pèst year ha5 seen the Charity main tiTrancially Stsble and achieve a similar number of rÈhomings to the previous year despite the current challenges with animal wetfère and th.e financial climate. GNÈn the size and aim of the charity, the numberof dogs rehomed 15 more than comparaNe when compared to similar charr(les. Whittingham Kennels took in 79 dogs durin8 the year. All dogs tsken in were given vetrrinary treatmerrt including being neutÈred, treated forflea5 and worms and a dental checkup. A tot31 of 87 dogs We rehomed duringthe period. following a reviewol all new adopters in£luding homechecks. August was 3 bad month for the charity as 10 dogs were returneij. who had been Teborned for at least one year. highlighting the challenges faced in the cwTent financial climate. However we pride ovrselve5 on beIngthe for life for all dogs previously homed by us and will always uphold this 5tsodard. Three events are held at the kerTrnels each year. Easter and Chiistm3s fundraisers as well as a Septernbw Walk which were all very well sUPrted again this year. Contlwed on pa8e3
ACHIEVEMEIITS A14D PEIIFe%iMAIICECONnNLD Publi£iiy of th kenneh was via arwl of leafiers prom1 the lenneK thith also contained nw educati¢ml materlal aNd appeats for new •Jopiers. PuNicty w•$ akn athithd sKi31 mtdll posts wlyth ach a ¥er¥ wkle alence fw Very Ift cost. •pwlini tp th050 tho are uJn>deriThi adoptlnx • 8rÈybound. Thlsye•rwè have athIeVedfvrtr inwt¢D sotEal medio oUrvc4téer& who hwt set up a TlkTok xcwnt Thls h15 Inereased our w•¢h w51h theyoufigerqeoerniwb hdped yte$eler home5. Workk)èd mIl a but wlth up¢ornb¥ ehanys Wl l04ow the budBet, w• wlth iht wesent 5t•ff rrnbets unless w¢ rttei¥e any gnIficl don•tws n•t ye¥. Aefio¥•tlon5 hwe continued th iht istèllatK¥n cf nèw heater5 and kennel beds to brtw ewe11 to • hS¢hw 5tsad4rd. whtth knr¢uld rnt h•vè been poSew1tt thè invaluab ofthe ¥x4untevTs and thr l)IY 5klK Philjthry. ApprtscNn8 lood rrt•nufwws has rutslled som donatawof hasbeen ¥ery effetthp. The tharty. being of recert tyi8in. ts thrrent e5tabk5hirrf reseTres. tt15tt th3rWs Btterfw)n to hold è nlnlmum of six month¥costsin reservE at presem, whth it i5AthI•. STATEME14TOFTrUSTEES RESXISIBtUYlE5 The Trustee5 ire fesponsIb for pt2parin8 the Report of the Trustee5 and tl fiNnd thterrwrts In accordance wIEh aPpItsb k•w and Startsd5 IUfAthd Kknldom Generalfy Acwted AC(al8 Prartictl. ompany I•w re9[rs1heTNstQesto wewre flnan¢ial SlateThr5 ts each finand81 year whlth 8r4e a tNe fair Vlew ol 5tst• vl alfalr¥ of the tharJ¥y 4nd of the incwlnl rexwrces and appIri of fesource& In¢ltsdinl the income and t¥p•ndliurt. of the charlty for thot wknd. In yepBrkn4 thr15e IlTrarJal statementy tr TrLSteo5 we reqlfd to selett suitoble aJtin<p0ll¢4es ard then •pplythem gb5Ne the rnethods and prlhlÈs im the SORP.. m•keludyrwts estimate5that4 rthonbl¢ prudtnL' prepare the financial stents on th 8aif¢ corKern basis urless it 15 to ye5wnp that th• charlly 11 £Qfflknu•. The Trustees ¥e re5POn51L4t for keepin¥ proper aAts4 whith dLy with rtoson4ble xojrary at •ny rne ihe financi p0Sft ofthe and w enole thern to ersufethattheflnancial s[•tEnts Cp1¥ the Charities Act Zoll. They are •150 respor¢yble for safeBuardin# the a55ets of ihe £hafity and hènce for tèkn.ng r¢&Sonabeps for the prJMtKtn and otfr•th4 and othr wrrfW•rit4E ppr•4ed bytheTrurte*soft........... ........... ...........- 3025and thÈirbQhfbv Ms L Clèrk
Independent Emarninerfs Report Tothe members ot Retlred Greyhounds Charity. Whittin8ham Kennels Greyhound Care I report on the accounts of the thaty for the period ended 30 November 2024 which are set out on pages 7 to 12. ReSpertI respottslbllltles of the Tru51ee5 and examiner As explained more fully in the Statement of Trustees Responsibilities. the Trustees are responsible for the preparation of these accounts and for being 5at15fied that they 8ive a true and fair view. The Trustees consider that an audit is not requsred for thss year under section 144121 of the Charities Act 2011 Ithe 2011 Artl and that an independent examination is needed. Having satisfied myself thal the tharity is not subject to audit under company law and is eligible for independent examination. it 15 my responsibility to". examine the accounts under section 145 of the 2011 Act., follow the procedure5 laid down in the general direttions gsven by the Charity Commission under settion 14Sl5llbl of the 2011 Act.. and state whether particular matters ha¥e come to my attenti. Basis of independent exarnbner's report My examination was carried out in accordance wrth the general directions given by the Ch3rity Comrni55ion. An examination includes a review of ihe accountbn8 records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees conceming any such matters. The procedures undertakell do not prowde all the evidence that would be required in 3n audit and consequently no opinion is given as to whether the accounts present a -true and fair vievf and the report is limited to those matter5 set out in the statement below. Independent examiner'5 Staternent In connection with my examination, no matter has come to my attentiortr= I which gives me reasonable cause to believe that. in any rT¥aterial respect. the requirements- to keep attounting record5 in accordance with section 130 of the 2011 Act- and to prepare accounts which accord with the attounting records and complywith the accounting reqvirement5 of the 2011 Art have not been met-, or 2 to which, in my opinion. attention sh¢)uld be drawn in order to enable a proper understandin8 of the accounts to be reached. MJK Accountants Ltd Accountanty & Taxation Services 9 Bamack Business Centre Blakey Road Salisbury SPI 2LP Dated- z& A. .,¥ tsis
Rdired GreYhndS Charlty, Whtttirqham Kenne15 GreOUnd Care lindIng summxy ItK4xne and ex[re acoyJntl ftythe perlod ended JQ No¥ember 2024 2024 2023 Note Iromin8 rttour¢es'. Atti¥itses fOrgeneratIlUnts Fund raising events Homing fees 3.790 7.905 3,897 5,725 Investment income Interest income 1.025 526 Grants and donations Greyhound Board of Grèat Brtialn Donations 25.EIKI 120.453 37,CKKI 249.815 Total inroming 0rteS 158,773 296.963 ExperKliture on: Costs of generatingfunds.. Direct C05t5 124,339 118,096 Governance costs io 1.488 1,320 Total expenditure 125.827 119,416 Nei ineomÈllexpeThlilurÈl 32.946 177,547 Net in¢omellexpenditureVrt rnovement infunds 32,946 177,547 Reconciliation of funds.. Total funds at l Decembef 2023 248,208 70,661 Total funds at ao November 2014 281,154 248.208 All of the above results are derived from (ontinuingattivit*s. TheWe no other recognlsed gains or losses other than those stated above.
2Q24 202Y Land Property, Equwne 162,5TI 162372 164,650 2,191 0.551 5J49 81.224 C¥sh at baDk 122.742 86.%7 Other eredltors Taxttion and S(Khil 5eciwlty ij 13 91 747 2,171 U93 1,877 4,1 Its,582 83558 281.ts4 Z48.208 Funds o1thÈ th•rfty UnrErtricted lurds.. Rwenvtlufid 1,ts4 21 150.C((J Toial fvrn 281.154 248.208 Iqogi_2021 The flnancfjal thtsmefttsw¥ apprgvEd w_-....... . .-... . ..............-.... 202S ond authorfSed hr bvU Truitees •nd *oTred tsn its beh•Wty: Mr Pjeffrty
Retlred GreYhndS Charity. Whillirn Kennets SItyhnd Care NMes tothe Finandal Statements forthe PEriod ended 30 14o¥ernber ZOZ4 A¢tountln8 pollaes al The financial staterntS have been prepared undef the historical cost convention, except for investments which are included at market value and the revaluation ol certain fixed assets and ¢n accordance with the Charitie5 SORP IFRS 1021 'Accounting and Reponing by Charities.. Statement of Recomrnended Prartice applicable to charities preparing their accounts in accordance with the Financial RepOrtIr Standard applicable in the UK and Repub5ic of Ireland IFRS 1021 leffective l January 20191,. Financial Reporting StandaTd 102 the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 1021, and the Charits Act 2011. Retired Greyhounds Charity. Whittinzharn Kennels Greyhound Caret meets the delinition of a public beneftt entity under FRS 102. Assets and liabilities are initialty recoRnised at historical cost or transaction value unless Otherwise stated in the relevant accounting policy notelsl- bl All incoming soUrCeS are included in the 5taterrent of firwncièl artNÈties when the charty is entitled to the income and the arnjt can be quantified with reasonable accurary. cl Expenditure is accounted for on an accruals basis and has been classified under headings that a8Eregate all cost5 related to the category. Where costs cannot be dirertly attributed to partiatlar heading5 they have been allo¢ated to acteS Dn 3 basis consistent with the of resources. dl Expenditure OTr lixed èssets is capltalised except for expendtture incurred OTr the replacement of assets of low value with a Short life. Repair. rerthiation and replacennt expendtture is written off as expenditure in the ststement of financial 3CtiVits. The cost of fixed assets is theif purchase cosl. together wtth any intideatal costs of acquSsltlon. Tangible fixed assers are stated at c¢xt less depreciatiort and any provision for impairrnent. Depreciation 15 provided at rate5 calculated to write off the cost of any lixed a55ets. le55 their estimated residual value. over their expected useful live5 ori the following basis-. Fixtures, Fittings 3nd EqLbiprnent 25% reducin8 balance el Governance costs include all expenditure which is noi direcity related to the charitable activity. This includes accountants, 3nd 501icitOTS' fee5. UnrestriitÈd funds can be used In accordance wrth the charrtable objectwe5 at the discretion of the trustees. Restritted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arisÈ when specificed by the donor.. further explanations of these restrictions are included in the notes to the financial stètemefjts where applicable. Net 0{£ resourtesfortht ytar Thi5 15 stated after £har8ing". 2024 2023 Independent examiner's fees 1,488 1,320 Staff artd Trustee tosts Staff costs were as follows.. 2024 2023 Salar5 and wages Pension costs 57.698 1,169 44,811 774 58367 45.585 No employee earned more than £60.OLM) during the 3T. Included within staff salaries is an amount of E21.12412023= E13.3751 paid to Ms L Clark, trustee of Retired Greyhound5 Charity, Wh¢ttingham KÈnnÉls Greyhourbd Care. The avera8e numberol employees duringthe year wa5 312023= 31.
Aetlred GrendS Charity. Whittingharn eTh Greyhound Ca Notes tothe Financial Statern forthe perlod ended 30 No¥ember ZOZ4 Taxation The charty is exempt Irom tsx a5 all its inco 15 charttable and is apptied forcharitsble purwses. Incoming resources from generated fvnd5 2024 2023 Activiiles for generatlTr8funds Fund raising events Hom*ng fÈes 3.790 7.905 3,897 5,725 11,695 9,622 In¥estment inromÈ Bank deposrt interest L025 526 1.025 526 Grants and donatlons Greyhound board of Great Britain Donations 25,6LM) 120.453 37,000 249,815 146.053 2B6.815 Anafy&s of total resources exed Support Costs Totsl 2023 Note Dlrect Costs of charltable actlvltles Wages & Salaries Direct costs 57.698 66.641 57,698 66,641 44.811 73.285 io 1.320 125.827 125.827 119.416 Dirert costs of charltable attivities 2024 2023 Veterinary fees Pet food & beddin8 Collars, leads & acce550ries Grhound Board of Great Britsin Travel expense5 Wages & Salarie5 Pension contributions Sub-contractor costs Water thargÈs and bu51rie55 rates Insurance ElÈttriiity Cleaning Repairs, renewals and maintenance Administration & office costs Advert15ing and rnarketing costs Profe55ional fees Depreciation 20,323 6.811 1.32S 1.410 377 57,698 1,169 7.807 2,668 1,660 4,727 1,122 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 1.547 1.209 961 4.884 4.192 124,339 118,096
Retlred Grey1KndS (tsriiy. Whiittsyham Kenrds 6rthQd Care Note5 tothe FiwKi•l Statements lorthe perlod ended 30 No¥ember 2024 10. Goveman¢e costs 2024 2023 Independent examiner'sfees 1.488 1,320 1,488 1,320 11. Flxed assets Lènd and Buildi Fixtures, Fitings & Equipment Totsl Cost At 01 Oecember 2023 Addition5 At 30 NDvember 2024 Iso.c 19.534 2.114 21.648 169.534 2,114 171,648 1S0.0(M) Provlsionfordepreciation and Impaimient At 01 Decembef 2023 Charge for the period At 30 November 2024 4,884 4.192 9,076 4.192 9.076 Net book value At 30 November 2024 150.( 12,S72 162.572 At 01 Decernber 2023 150.(NJ) 14,650 164,650 Land and buildings Consists of the propth known as Whittingham Kennels. This is stated at cost in the account5. however for insurance purposes it isvalued at £364.10112023.. £339.M)I. The charity 15 unable to sell the property and. in the eveni of cessation it must be donated to a charity with 3 similar aim. Therefore deweciation has not been provided on this asset. 12. Debtors 2024 2023 Other debtors and prepayments 2,191 5,343 2.191 5.343 13. Creditors: Ornnts due ¥AthSn one year 2024 2023 Other creditors Taxation and Socral SÈ(urty Accruals & Deferred income 91 747 2,171 1.293 1,877 4.160 3.IX)g
Retired Gre¥1ulNlS Chaiity. Ilffiittirn KeThls Greyhound tse Notes to thE FlnanEial Statem forthe period Ènded 30 November 2024 14. Movernent In lunds- Unrestritted Net movement in funds At 01.12.23 At 30.11.24 Unrestricted funds 98.208 98,208 32.946 32.946 J31,154 131.154 Net movement In funds. Induded in the above are as follows: IncomiTri resources Resources expended Movement in funds Unrestricted Funds Revenue fund Total funds 158.773 158.773 125,827 125,827 32,946 32,946 35. Movement in fvnds- Restrirted N AtOI.12.23 mo¥ement in At 30.11.24 Restrirted fund5 150.IXM) 150,IXM) 150,C 150,000 Net movement In funds. Included In Ihe above are asfolk)ws'. Incomin8 resources Resources expended Movement In fvnds Restricted Funds Tangible Fixed Assets Totèl funds The Te5tricted ftjnd consists of the property kno as Whittingham Kennels. The charity is unable to sell the property and. in the event of the charKty's cessation. the property must i* donated to aaother charity with similar alm. io