Charity number: 1196922
## **Pointers In Need**
## **UNAUDITED ACCOUNTS**
**FOR THE 369 DAY PERIOD ENDED 31/08/2023**
**FINANCIAL STATEMENTS FOR THE 369 DAY PERIOD ENDED 31/08/2023**
## **TRUSTEES**
M Jefford M E Strom K E Ringrose L Phipps
**PRINCIPAL OFFICE** Suite 5A 30 Dean Street Bangor LL57 1UR
**CHARITY NUMBER** 1196922
**ACCOUNTANTS** Christian Phipps & Co Ltd Suite 5A 30 Dean Street Bangor LL57 1UR
## **TRUSTEES' REPORT FOR THE 369 DAY PERIOD ENDED 31/08/2023**
The trustees present their report and accounts for the period ended 31/08/2023.
## **REPORT OF THE CHAIR**
The Chair is satisfied that the Charity has continued to meet its objects during the period.
## **OUR PURPOSE AND ACTIVITIES**
The charity is concerned with rescuing, treating, rehabilitating and rehoming pointers in need and we rely on and our grateful to our community of volunteers, supporters and donors for their unwavering support in helping to achieve our purpose.
Our volunteers and facilities enable us to rescue dogs and care for them in preparation for their eventual adoption. Partnerships established with local animal shelters and veterinary clinics enhance our ability to respond quickly to dogs in distress. Our adoption events, social media campaigns, and community outreach programmes play a significant role in finding forever homes with loving families.
## **ACHIEVEMENTS AND PERFORMANCE**
The year has seen increased numbers of dogs rescued, placed in foster care and eventually adopted. This was made possible due to the generosity of our supporters and is evident in the increased donations we received, rising from £1,067 in the previous year to £42,669 for the current year. Our annual charity day, auctions and online shop sales also raised extra funding and we are grateful to our staff and volunteers for their dedication.
We have continued our community outreach efforts which focus on education about responsible pet ownership, the importance of spaying and neutering and how the community can support rescue efforts.
## **PLANS FOR FUTURE PERIODS**
We forecast increasing numbers of dogs in need of rescue as financial pressures continue to stress household budgets. To meet this increased demand we will invest in training greater numbers of volunteers and increase capacity at our facility so that we can support more dogs.
## **FINANCIAL REVIEW**
We are satisfied with the financial performance of the charity during the year under review.
## **RESERVES**
The charity will ensure that sufficient reserves are available to continue provision for the foreseeable future. In order to do so, it will explore all avenues of funding and take measures to cut costs.
This report was approved by the Board of Trustees on 03/09/2024
## Trustee
**Pointers In Need**
## **INDEPENDENT EXAMINER'S STATEMENT**
**FOR THE 369 DAY PERIOD ENDED 31/08/2023**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF POINTERS IN NEED**
I report on the accounts of the charity for the 369 day period ended 31/08/2023 .
## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income did not exceeded £250,000 and I am qualified to undertake the examination.
Having satisfied myself that the charity is not subject to an audit and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **BASIS OF INDEPENDENT EXAMINERS STATEMENT**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
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**Pointers In Need**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE 267 DAY PERIOD ENDED 26/08/2022**
## **INDEPENDENT EXAMINERS STATEMENT**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of of the Charities Act 2011 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
...................................................
Date:
Christian Phipps & Co Ltd Suite 5A
30 Dean Street Bangor LL57 1UR
page 5
**Pointers In Need**
**Statement of Financial Activities for the period ended 31/08/2023**
|**Income**
Income from generated funds
Donations and grants
Income from charitable activities
**Total** **Income** **and** **endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total** **Expenses**
**Net** **gains** **on** **investments** **Net** **Income**
**Gains/(losses)** **on**
**revaluation** **of** **fixed** **assests**
**Net** **movement** **in** **funds:**
**Net** **income** **for** **the** **year**
Total funds brought forward
**Net** **funds** **carried** **forward**|**Unrestricted**
**funds**
**£**
19,695
91,268|**2023**
_2022_
**Restricted**
**funds**
**£**
**Total**
**£**
_Total_
_£_
-
19,695
_1,067_
-
91,268 _67,273_|
|---|---|---|
||**110,963**|**-**
**110,963** _68.340_|
||99,261|-
99,261
_76,533_|
||**99,261**|**-**
**98,961** _76,533_|
||**11,702**|**-**
**11,702**
_(8,193)_|
||**11,702**
29,326
**41,028**|**- 11,702** _(8,193)_
-
29,326 _37,519_
**-**
**41,028** _29,326_|
This statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities
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**Pointers In Need**
|**BALANCE** **SHEET** **AT** **31/08/2023**
**Notes**
**FIXED** **ASSETS**
Tangible assets
3
**CURRENT** **ASSETS**
Cash at bank and in hand
**CREDITORS:** **Amounts** **falling** **due** **within** **one** **year**
4
**NET** **CURRENT** **ASSETS**
**TOTAL** **ASSETS** **LESS** **CURRENT** **LIABILITIES**
**FUNDS OF THE CHARITY**
**Unrestricted** **funds**
General fund
5|39,837
39,837
300
|**2023**
**£**
1,491
1,491
39,537
41,028
41,028
41,028|_27,978_
_27,978_
_406_||_2022_
_£_
_1,754_|
|---|---|---|---|---|---|
||||||_1,754_
_27,572_
_29,326_
_29,326_
_29,326_|
**Approved by the board of trustees on 31/08/2024 and signed on their behalf by**
.............................
Trustee
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**Pointers In Need**
## **NOTES TO THE ACCOUNTS FOR THE 267 DAY PERIOD ENDED 26/08/2022**
## **1. ACCOUNTING POLICIES**
## **1a. Basis Of Accounting**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **1b. Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1c. Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1d. Allocation And Apportionment Of Costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
## **1e. Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
## **1f. Depreciation**
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment
reducing balance 15%
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**Pointers In Need**
## **1g. Turnover**
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
## **2. EMPLOYEES**
||**2023**|2022|
|---|---|---|
||**No.**|**No.**|
|Average number of employees|1|1|
## **3. TANGIBLE FIXED ASSETS**
|**Cost**
At 27/08/2022
Additions
At 31/08/2023
**Depreciation**
At 27/08//2022
Provided during the period
At 31/08/2023
**Net** **Book** **Amounts**
At 27/08/2022
At 31/08/2023
**4.** **CREDITORS:** **AMOUNTS** **FALLING** **DUE** **WITHIN** **ONE** **YEAR**
Other creditors||**Plant** **and**
**Machinery**
**£**
2,064
-
2.064
310
263
573
1,754
1,491
**2023**
**£**
300
300||**Total**
**£**
2,064
-
2,064|
|---|---|---|---|---|
|||||310
263|
|||||573|
|||||1,754
1,491
_2022_
_£_
_406_
_406_|
## **5. UNRESTRICTED FUNDS**
General fund
|**Brought**
**forward**|**Incoming**
**resources**|**Outgoing**
**resources**
|**Transfers**|**Carried**
**forward**|
|---|---|---|---|---|
|**£**|**£**|**£**|**£**|**£**|
|29,326|110,963
|(99,261)|-
|41,028|
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**Pointers In Need**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31/08/2023**
|**Incoming Resources**
Donations
Income from charitable activities
**Expenditure on charitable activities**
Boarding, fostering and transport
Veterinary fees
Wages
Motor costs
Payment processing
Website costs
Water rates
Insurance
Printing, postage and stationery
Telephone
Trustee expenses
Sundry expenses
Accountancy
Subscriptions
Depreciation of plant and machinery
**NET PROFIT/(LOSS)**|**2023**
**£**
**£**
19,695
91,268
**110,963**
63,272
6,008
22,850
2,015
199
572
106
844
1,127
1,468
-
44
300
193
263
99,261
**11,702**|**2023**
**£**
**£**
19,695
91,268
**110,963**
63,272
6,008
22,850
2,015
199
572
106
844
1,127
1,468
-
44
300
193
263
99,261
**11,702**|**2022**
**£**
**£**
1,067
67,273
**68,340**
47,664
4,065
11,941
1,059
134
4,871
-
-
1,124
766
436
4,163
-
-
310
76,533
**(8,193)**|**2022**
**£**
**£**
1,067
67,273
**68,340**
47,664
4,065
11,941
1,059
134
4,871
-
-
1,124
766
436
4,163
-
-
310
76,533
**(8,193)**|
|---|---|---|---|---|
|||**110,963**
99,261
**11,702**||**68,340**
76,533|
||||||
|||||**(8,193)**|
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