**Dali Dog Rescue UK**
## **Financial Statements**
**For the Year Ended 31 March 2023**
## **Dali Dog Rescue UK**
## **Contents**
|**Contents**||
|---|---|
||**Page**|
|Administrative Information|1|
|Trustees' Report|2|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to Financial Statements|8|
**Dali Dog Rescue UK**
## **Charity No: 1198532**
## **Legal and Administrative Information**
|**Principal venue for activities**|49 Station Road|
|---|---|
||Polegate|
||East Sussex|
||BN26 6EA|
|**Registered Address**|49 Station Road|
||Polegate|
||East Sussex|
||BN26 6EA|
|**Bank**|Lloyds Bank|
||Butler Place|
||1 Legg Street|
||Essex|
||CM1 1JS|
|**Independent Examiner**|Waqar Ahmed FCCA ACA|
||Proacc Consulting Ltd|
||Chartered Certified Accountants|
||3rd Floor, 86-90 Paul Street|
||London|
||EC2A 4NE|
Page 1
## **Dali Dog Rescue UK**
## **Trustees' Annual Report for the year 2022-23**
The Trustees are pleased to present their annual report together with the financial statements for the year ending 31 March 2023.
## **Trustees**
Karen Harvey (Chair) Appointed on 6 April 2022 Brigitte Ann South Appointed on 1 July 2022 Linda Jayne Portman Appointed on 1 July 2022 Kyriacos Spyrou Appointed on 6 April 2022 Jacqueline Mackenzie Appointed on 6 April 2022
## **Structure, governance and management**
## **Governing Document**
Dali Dog Rescue UK is established by Constitution and registered as a charitable incorporated organisation (CIO) with the Charity Commission in England and Wales on 6 April 2022 under charity number 1198532.
The charity was operating as an unregistered charity with the same objectives since June 2021.
## **Appointment of Trustees**
Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. At present our Trustess have been selected from our known volunteer pool, for their skills and abilities.
## **Objectives, activities, achievements and performance**
## **Summary of the objects of the charity set out in its governing document**
The object of the CIO is, for the benefit of the Public, to relieve the suffering of dogs in Cyprus who are abandoned, stray or otherwise in need of care and attention, and which may be at risk of being euthanised, in particular, but not exclusively by:
A) Providing or assisting in the provision of rehoming of such dogs. B) Assisting in the reception, treatment and care of such dogs.
Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and section 2 of the Charities Act (Northern Ireland) 2008.
Page 2
## **Summary of the main activities undertaken for the public benefit in relation to these objects**
Support of the dogs flown to the UK by the Cyprus registered charity D.O.G Rescue Cyprus (Dali Organized Group). This include:
- sharing knowledge to help dogs settle in their homes
- helping adopters source training & behavioural resources in their local area
- looking for suitable homes for the dogs already in the UK
- fundraising to keep dogs safe in both UK and Cyprus
- participating in and growing the Dali Dog community in the UK
- fostering awareness of rescue dogs and their needs
We have developed a new website to help our rescue and are still working on building the information resource available on it. We supported 36 dogs into new homes in the UK.
## **Appreciation**
We truly appreciate the support of our Dali family. Our adopters, fosters, volunteers and donors are all very much an intergral part of rescue we are grateful for their continued support.
## **Financial review**
The Trustees have adopted a reserves policy, which they consider appropriate to ensure the continued ability of the charity to meet its objectives. The Trustees aim to ensure reserves equal to 3— 6 months of operating expenditure are available, which we work to maintain.
## **Operational and Staff Report**
## **Volunteers**
Our volunteers are involved in interviewing and assessing prospective adopters, helping us match dogs to the right families. Some volunteers also provide advice and help monitor our groups and forums to help adopters find the help and support they need. Our microchip administration is understaken by a volunteer to ensure our dogs are protected with the rescue's lifetime support marked on their chip.
Volunteers also help us run our auctions and participate in fundraising events. We also have a homecheck coordinator who liaises with a third party charity called the Animal Team to ensure checks are carried out to the standard required.
## **Activities**
Our Cyprus sister charity D.O.G Rescue Cyprus (Dali Organized Group), celebrated their 10 years anniversary in 2022.
In the UK we organised a Dali Dogs walk home where over 30 volunteers walked the distance from Cyprus to the UK that our dogs fly to get home to us, raising funds as we walked through the month of October. Another volunteer participated in From Rust to Rome, raising awareness of our rescue and funds.
We rehomed 36 dogs in the UK due in the main to changes in their families circumstances following covid, thereby showing the importance of a rescue back up team in the UK who can help ensure our rescue dogs do not become a burden on the already stretched UK system.
We have 3 dogs in forever foster in the UK due to health reasons and 5 dogs who have benefited from rehabilitation in a kennel environment with 2 now successfully in homes. Changes by some vets in their requirements for patient registration with regards to Brucellosis, led to us addressing this with some well known vets and the British Veterinary Association. Christmas cards and calendars continue to be created to help raise awareness and funds.
Page 3
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## **Independent Examiner's Report to the trustees of Dali Dog Rescue UK**
I report on the accounts of Dali Dog Rescue UK (CIO No: 1198532) for the year ended 31 March 2023 which are set out on pages 6 to 11.
## **Responsibili�es and basis of report**
As the trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The trustees consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I confirm that no other matters have come to my attention that giving me cause to believe that in any material respect:
- 1 the accounting records were not kept in accordance with section 130 of the Charities Act; or
- 2 the accounts did not accord with the accounting records; or
- 3 the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Waqar Ahmed FCCA ACA Proacc Consulting Ltd Chartered Certified Accountants 3rd Floor, 86-90 Paul Street London EC2A 4NE
Date:
Page 5
## **Dali Dog Rescue UK**
## **Annual Accounts for the year ended 31 March 2023**
|**Statement of financial activities**|**Statement of financial activities**|
|---|---|
|Note
**Incoming resources**
Donations and legacies
Charitable activities
Other trading activities
Income from investments
Total incoming resources
3
**Resources expended**
Costs of Generating Funds
Charitable activities
Governance costs
Total resources expended
4
**Net incoming/(outgoing) resources before**
**transfers**
Gross transfers between funds
**Net incoming/(outgoing) resources before other**
**recognised gains/(losses)**
Other recognised gains/(losses)
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
89,508
-
89,508
22,332
51,166
-
51,166
65,272
4,703
-
4,703
1,241
10
-
10
-
145,387
-
145,387
88,845
1,048
-
1,048
141
139,465
-
139,465
77,894
5,285
-
5,285
1,213
145,798
-
145,798
79,248
(411 )
-
(411 )
9,597
-
-
-
-
(411 )
-
(411 )
9,597
-
-
-
-
(411 )
-
(411 )
9,597
9,597
9,597
-
9,186
-
9,186
9,597|
The notes on page 8 to 11 form part of these accounts.
Page 6
D•ll DoKRe5cue UK
Annual A<¢ounts tor theyu¥•rxl•d 31 M*rch 1013
Toial
Totsi
1022
Debtors
Cash *tb•nkand lft
12.336
12.336
12336
36
10.347
IOA47
Currnnt lbIllIeS
Crediiof5.' •ll4*Dts due wlthin orv•
750
Netrwrenrosstts/lliobilltlesl
9.186
9.597
9.186
9.597
Credltots.. amtyjnts due •fter one
N•t 158ets
9,186
9.186
9,597
Fund¥ oftr* Ch•rfty
Unrestrf¢ted
9,186
997
Rertdcted Income
Totsl funds
9.186
9,186
9,597
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Pag• 7
**Notes to the accounts**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014.
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
- and with the Charities Act 2011.
Dali Dogs Rescue UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The board of trustees has a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future. The accounts have been prepared under the going concern basis.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies since last year.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years except reclassification of income based on additional information.
## **2 Accounting policies**
## **2.1 Recognition of incoming resources**
These are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **2.2 Incoming resources with related expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
## **2.3 Grants and donations**
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
## **2.4 Tax reclaims on donations and gifts**
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
## **2.5 Contractual income and performance related grants**
This is only included in the SoFA once the related goods or services have been delivered.
Page 8
## **Notes to the accounts (cont)**
## **2.6 Donated services and facilities**
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## **2.7 Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual
## **2.8 Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **2.9 Governance costs**
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
## **2.10 Grants with performance conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
## **2.11 Grants payable without performance conditions**
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
## **2.12 Tangible fixed assets for use by charity**
These are capitalised if they can be used for more than one year, and cost at least £1000. They are valued at cost.
Page 9
**Notes to the accounts (cont)**
|Donations and legacies
Donations and gifts
Animal rescue and adoptions
Other trading activities
Investments
Expenditure on raising funds
Charitable activities
Adoptions and Transport
Food and Kennels
Microchip
Vet
Other
Governance costs
Accountancy services
Independent examination
**3 Analysis of incoming resources**
Charitable activities
**4 Analysis of resources expended**
**5 Fees for examination of the accounts**|**Unrestricted**
**Restricted**
**Total**
**Total**
**2023**
**2023**
**2023**
**2022**
**£**
**£**
**£**
**£**
89,508
-
89,508
22,333
51,166
-
51,166
65,272
4,703
-
4,703
1,241
10
-
10
0
145,387
- 145,387 88,846
1,048
-
1,048
141
1,048
- 1,048 141
112,356
112,356
59,750
6,598
6,598
4,918
3,189
3,189
1,462
17,188
17,188
11,765
135
135
-
139,465
- 139,465 77,894
5,285
5,285
1,213
5,285
- 5,285 1,213
145,798
-
145,798
79,249
**2023**
**2022**
**£**
**£**
1,400
-
1,000
750|
|---|---|
Page 10
**Notes to the accounts (cont)**
## **6 Creditors and accruals**
**Amounts falling due within This year Last year £ £** Accruals 3,150 750
## **7 Transactions with trustees and related parties**
All trustees are volunteers and do not receive any remuneration for their services.
Trustees were reimbursed £348.50 in terms of expenses during the year.
The charity works in partnership with a Cypriot charity, D.O.G Rescue Cyprus, which is part of the same group "Dali Organized Group". Funds of £69,895 were transferred to the charity with regard to dog adoption fees used to prepare the dogs to fly to the UK, flights, and assistance with the maintenance of the rescue center and welfare of the dogs in Cyprus.
Page 11