Monarch’s Mutts Dog Rescue Charity Number: 1199970
Annual Report and Financial Statements
Period 1 April 2024 to 31 March 2025
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Annual Report and Financial Statements
| Contents | Page | |
|---|---|---|
| Charity Reference and Administrative Details | 2 | |
| Trustees’ Annual Report | 3 | |
| Independent Examiner’s Report | 6 | |
| Statement of Financial Activities | 7 | |
| Balance Sheet | 8 | |
| Notes to the Financial Statements | 9 |
1
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Charity Reference and Administrative Details
Charity registration number 1199970 Trustees Lucy Antill Chair Daniel Peace Kate Antill Michelle Cooper appointed 18 June 2024 Registered office 15 Alison Road Halesowen B62 0AT Independent examiner RD Accounting Limited 12C Two Locks Hurst Business Park Brierley Hill DY5 1UU
2
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Trustees’ Annual Report
The Trustees present their report and the independently examined financial statements of the charity for the period ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019
Trustees of the charity
The trustees who have served during the period and since the period end are listed in the reference and administration details on page 2.
Objectives and activities
For the benefit of the public to relieve the suffering of animals, in particular dogs, in need of care and attention by placing such animals into foster homes or maintaining a rescue centre or other facilities for the reception, care and treatment of the animals, seeking to suitably rehome them, and taking reasonable steps to ensure they remain in their new home by offering support and guidance to the owners.
To promote humane behaviour towards animals, in particular dogs, by educating the public in matters pertaining to animal and dog welfare in general and the prevention of cruelty and suffering among dogs.
Public benefit statement
The charity provides public benefit as demonstrated in its objectives and activities statement above.
Strategic Report
Achievements and performance
In this reporting year, we achieved the following and continue to perform to an excellent standard of dog rescue:
- Rescued, rehabilitated & rehomed 93 dogs-ensuring all vet work was completed/to be completed at our cost in the new home, before adoption.
• This year, it became more apparent than ever, that foster carers are becoming less available, especially for larger breed and unassessed pound dogs. Despite this, thanks to our completed Mutthutt, we were able to take 36 (out of 93) large breeds, 11 of those were from death row at the pound. Larger dogs do take longer to be adopted, which has meant slightly less dog adoptions than last year, however, these are the dogs that really need help.
Due to the cost-of-living crisis, many are working extra hours or changing jobs. Less people are working from home as before, yet we have many more dogs needing rescue space since covid &
3
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Trustees’ Annual Report (continued)
the housing/cost of living crisis. Pre covid, we got 3 to 5 messages per week asking for rescue space, now we get those numbers per day.
-
Ensured these dogs are safe for life with full rescue back up.
-
Neutered 3 dogs and supported owners to keep their pet with them.
-
Provided dog food to 35 owners & supported them to keep their dog with them.
-
Due to now receiving a regular dog food donation, we are supporting many more owners with food. We have also distributed this food amongst foster carers and a community organisation that works with people in need of low cost food- We have given three, large dog food donations to “The real junk food project central” Based in City road hospital-Brimingham, this organisation works hard to reduce food waste and give people access to free and low cost food for humans and pets.
-
Completed 4 community talks & attended 7 community fundraising events.
-
Continued recruitment, support and training of volunteers and volunteer foster carers
-
Had our first residential trip in Wales for 8 volunteers and 15 dogs, here we socialised some of our foster dogs, gave them their first beach trip and did some “safer working” training, regarding the risks of home visiting.
-
Continued to raise public awareness of dog welfare through our social media
(Facebook/Instagram and now Tik Tok) pages & public facing activities.
-
We now have a landing page that was developed for us by “in kind media” which means, we have a QR code and people can visit this page to view our policies and procedures and be directed to all the relevant places to donate, adopt etc.
-
Microchipped 11 dogs for their owners at no cost.
Financial review (including reserves policy)
During the period the charity received income totalling £73,561 and incurred expenditure totalling £63,344, this generated a surplus of £10,217. The total unrestricted funds of the charity, excluding fixed assets and related finance at 31 March 2025 was £6,875. The charity seeks to hold reserves totalling £3,000 to cover unexpected / emergency veterinary bills and provisions.
Structure, governance and management
The charity is governed by its governing document which was established on 4 August 2022. The charity was established for the benefit of the public to relieve the suffering of animals, in particular, dogs in need of care and attention.
The charity is managed by the board of Trustees and assisted by a large team of volunteers. Trustees are appointed when necessary and are briefed on their legal obligations before accepting appointment.
4
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Trustees’ Annual Report (continued)
Trustees’ responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP 2019 (FRS 102);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
5
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Independent Examiners Report to the Trustees
I report to the charity trustees on my examination of the accounts of the charity for the period ended 31 March 2025 which are set out on pages 6 to 7.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
The accounts do not accord with those records; or
-
The accounts do 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.
Jessica Dunkley
Jessica Dunkley FCCA RD Accounting Limited 12C Two Locks Hurst Business Park Brierley Hill DY5 1UU
Date: 12 September 2025
6
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Statement of Financial Position
All income and expenditure derive from continuing activities.
7
Monarch’s Mutts Dog Rescue Period Ended 31 March 2025
Balance Sheet Charity Number: 1199970
The financial statements were approved and authorised for issue by the Board.
8
Monarch’s Mutts Dog Rescue Period ended 31 March 2025 Notes to the Financial Statements
1 Summary of significant accounting policies
General information and basis of preparation
Monarch’s Mutts Dog Rescue is a Charity registered in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 2 of these financial statements. The nature of the charity’s operations and principal activities are that of dog rescue and re-homing.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors, or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation, and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
9
Monarch’s Mutts Dog Rescue Period ended 31 March 2025 Notes to the Financial Statements
Summary of significant accounting policies (continued)
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Leasehold land and buildings No depreciation Motor vehicles 25% Reducing Balance
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to sell. Cost includes all costs of purchase and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
Provisions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned
10
Monarch’s Mutts Dog Rescue Period ended 31 March 2025 Notes to the Financial Statements
Summary of significant accounting policies (continued)
between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations are included in creditors.
Tax
The charity is an exempt charity for UK corporation tax purposes.
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
2 Income from donations and legacies
| Donations 3 Income from charitable activities Dog adoption fee and raffle payments |
2025 £ 35,273 37,273 2025 £ 38,288 38,288 |
2024 £ 25,460 |
|---|---|---|
| 25,460 | ||
| 2024 £ 32,928 |
||
| 32,928 |
4 Independent examiner’s remuneration
The independent examiner’s remuneration amounts to £nil. (2024 - £nil)
5 Trustees' and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year (2024 - £Nil).
The trustees did not have any expenses reimbursed during the year (2024 - £nil).
11
Monarch’s Mutts Dog Rescue Period ended 31 March 2025 Notes to the Financial Statements
6 Staff costs and employee benefits
The charity has no employees.
7 Tangible fixed assets
| Cost: At 1 April 2024 Additions Disposals At 31 March 2025 Depreciation: At 1 April 2024 Charge for the year Eliminated on disposals At 31 March 2025 Net book value: At 1 April 2024 At 31 March 2025 |
Land and buildings Motor vehicles Total £ £ £ 6,102 14,540 20,642 6,148 - - - - - |
|---|---|
| 12,250 14,540 26,790 |
|
| - 8,082 8,082 - 1,615 1,615 - - - |
|
| - 9,697 9,697 |
|
| 6,102 6,458 12,560 |
|
| 12,250 4,844 17,094 |
8 Debtors
| Trade debtors reditors: amounts falling due within one year Trade creditors Hire Purchase Accruals and deferred income |
2025 £ - - 2025 £ - 2,358 - 2,358 |
2024 £ - |
|---|---|---|
| - | ||
| 2024 £ - 4,652 - |
||
| 4,652 |
9 Creditors: amounts falling due within one year
The Hire Purchase is secured over the motor vehicles.
12
Monarch’s Mutts Dog Rescue Period ended 31 March 2025 Notes to the Financial Statements
10 Related party transactions
During the year the charity have been constructing a “Mutt Hutt” which are outdoor kennels to enable them to house and re-home dogs more easily, this is included within the fixed assets of the charity but is with the home grounds of Lucy Antill, Trustee. The cost in the year was £6,148. There are no other related party transactions during the period (2024: £6,102 was spent on the Mutt Hutt).
Occasionally Trustees will make payments on behalf of the Charity which are reimbursed to the Trustee in full on presentation of a relevant receipt.
11 Reporting Period End Date
The financial statements are prepared for the year ended 1 April 2025. For the purposes of presentation and consistency with the charity’s operational and financial reporting practices, the period is referred to as the year ended 31 March 2025 throughout these financial statements.
This approach reflects common practice in the charity sector and aligns the financial reporting period with standard fiscal year conventions. The actual period covers remains a full 12 months from 2 April 2024 to 1 April 2025, and no material events occurred on 1 April that would affect the fair presentation of the financial position.
The notes on pages 9 to 13 form part of these financial statements.
13