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2024-08-31-accounts

Border Collie Rescue and Rehab Centre

Report of the Trustees and Unaudited Financial Statements Year Ended 31 August 2024

Registered Charity Number: 1200171

Border Collie Rescue and Rehab Centre

Report of the Trustees and Unaudited Financial Statements

Year Ended 31 August 2024

Contents

Page:

1. Legal and Administrative Information
2 - 4. Trustees’ Report
5. Independent Examiner’s Report
6. Statement of Financial Activities
7. Balance Sheet
8 - 11. Notes and Accounting Policies

1

Border Collie Rescue and Rehab Centre

Legal and Administrative Information Year Ended 31 August 2024

Status The organisation is a Charitable Incorporated Organisation, incorporated on
and registered as a charity on 25 August 2022. It is governed by a
Constitution, signed by the Trustees on that date.
Trustees Diane Hart
Karen Morris
Constance Morgan
Gillian Jones (appointed 4 January 2025)
Jacob Jones (resigned 4 January 2025)
Registered Address Penpompren
Llanfihangel Ar Arth
Pencader
Ceredigion
SA39 9JE
Independent Examiner Jenny Regan
Penlon
Llanddewi Brefi
Tregaron
Ceredigion
SY25 6RX
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

2

Border Collie Rescue and Rehab Centre

Trustees’ Report

Year Ended 31 August 2024

Structure, Governance and Management

Type of Governing Document

The charity is governed by a Constitution drawn up in accordance with the Charity Commission suggested governing document for a Charitable Incorporated Organisation.

How is the Charity Constituted

The charity is registered as a Charitable Incorporated Organisation with no voting members other than the trustees.

Trustee Selection Methods

The first trustees were appointed on the date of incorporation. Apart from the first 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.

Objective and Activities

Summary of the Objects of the Charity Set Out in Its Governing Document

The objects of the charity are:

Summary of the Main Activities in Relation to These Purposes for the Public Benefit

The main activities of the charity in relation to the activities as stated above are:

The trustees have had regard to and complied with the Charity Commission’s guidance on public benefit.

Contributions Made by Volunteers

The charity has 2 volunteers who help with the grooming and walking and hopes to build the numbers up once the Centre has completed its building work and there is more space for exercising the dogs. Volunteers need to be very experienced at dealing with Border Collies and with dogs generally, so before any new volunteers can work directly with the dogs a period of assessment and training would be necessary. Volunteers also help with social media presence, and with publicity and fund raising. Many of our supporters also donate essentials such as worming and flea medication.

The trustees are very grateful for all that is done by their volunteers. .

Border Collie Rescue and Rehab Centre

3

Trustees’ Report Year Ended 31 August 2024

Achievements and Performance

Summary of the Main Achievements of the Charity

Over the last year the charity and continued to successfully rehome Border Collies. We have also rehabilitated a large number of dogs in order to get them safely into loving homes. In the year the Charity has taken in 73 dogs and has rehomed 68. Sadly, a number of dogs had to be euthanized in the year due to physical or mental health problems which meant it was not possible to rehabilitate them. Wherever possible, if dogs cannot be rehomed, they are given a home at the Centre. At any one time there are more than 30 dogs in long term care.

At the end of the previous accounting year the charity moved premises from Crymych in Pembrokeshire to Llanfiangel Ar Arth in Carmarthenshire. A great deal of work has been accomplished in the past year in order to create improved accommodation for the dogs. The charity has a policy of housing the dogs in social groups in “rooms” rather than in kennels, as this provides stimulation and leads to happier animals. Work has been completed on the kennel barn so that the dogs are safely housed. A steel framed building has been erected to provide an indoor school to carry out rehabilitation work. All fields have been securely fenced. And an external concrete based, sand covered exercise area has been constructed for wet weather exercise.

There are plans to create an agility course in order to give the dogs mental stimulation and exercise. An area has already been dug out in preparation for this. There are also plans to insulate the kennel barn and to build a retirement block for the elder dogs who prefer a more peaceful life.

The trustees and the dogs would like to give a huge thank you for all of the generous donations received. Without the support of our supporters, none of this work would be possible.

Financial Review

At the end of the period the charity held funds of £201,920. None of these funds were for restricted purposes. Funding for normal activities is from a mix of donations, grants, and fundraising activities. Funding for the purchase of land, and for the refurbishment of the building was initially by way of a loan of £100,000 from the Communities Investment Fund through the Welsh Council for Voluntary Action. This loan has been repaid since the year end, and donations have enabled the continuing development of the Centre as noted above.

Policy on Reserves

At present no funds are available to set aside as long term reserves, as funds are needed to complete the works described above. It is the trustees’ intention, once building work has been completed, to set aside funds as and when available so that there are funds in hand to upkeep the property so that it provides the best possible accommodation for the rescued dogs.

Risk Review

The trustees consider that the major risk to the charity is the risk of financial insecurity. This is mitigated by a continuous programme of fundraising through social media, which has so far proved to be very successful. The trustees are also aware of the risk of mismanagement of the charity. However, Diane Hart has had very long experience of managing the Sanctuary before it became a charity and is aware of the pitfalls. All decisions are discussed by the trustees in on-line meetings, and the trustees have access to advice from the Charity Commission, which is regularly posted on social media.

4

Border Collie Rescue and Rehab Centre

Trustees’ Report Year Ended 31 August 2024

Declaration

The Trustees declare that they have approved the Trustees’ Report above.

Approved by the board of trustees on 23 April 2025 and signed on its behalf by:

Diane Hart Managing Trustee

Company Registration Number: CIO 30072 Registered Charity Number: 1200171

Independent Examiner’s Report

5

To the Trustees of

The Border Collie Rescue and Rehab Centre

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 August 2024.

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 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 have completed my examination. I confirm that no material matters have come to my attention in connection with the examination, which gives me cause to believe that, in any material respect:

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.

Jenny Regan

Date 29 April 2025

Penlon Llanddewi Brefi Tregaron SY25 6RX

6

The Border Collie Rescue and Rehab Centre

Statement of Financial Activities Year Ended 31 August 2024

Year Ended 31 August 2024
Unrestricted Total Total
Note Funds 2024 2023
£ £ £
Incoming resources
Income and endowments from:
Donations 204,996 204,996 47,264
Gift Aid 12,106 12,106 1,824
Interest receivable 134 134 12
Sundry income 100 100 150
Incoming resources from
charitable activities:
Adoption fees 17,150 17,150 6,390
Grants receivable 2 5,000 5,000 1,000
Fundraising activities 10,980 10,980 2,457
_ __ __
Total incoming resources 250,466 250,466 59,097
_ ______ ______
Resources expended
Raising funds
Charitable activities:
Charitable costs 3 66,583 66,583 34,230
Other costs 4 6,709 6,709 2,912
_ ______ ______
Total resources expended 73,292 73,292 37,142
_ ______ ______
Net incoming resources-
Net income for the year 177,174 177,174 21,955
Reserves brought forward 21,955 21,955 -
_ _ _
Total Funds at 31 August 2024 199,129 199,129 21,955
====== ====== ======

All recognised gains and losses are reflected through the Statement of Financial Activities and therefore no separate Statement of Total Recognised Gains and Losses is disclosed.

7

The Border Collie Rescue and Rehab Centre

Balance Sheet

31 August 2024

Notes 2024 2023
£ £ £ £
Fixed Assets
Tangible assets 6 152,588 50,851
Current Assets
Cash at bank and in hand 66,810 22,657
Debtors and prepayments 1,897 -
______ ______
68,707 22,657
______ ______
Creditors- Amounts falling
due within one year 8 22,166 9,318
______ ______
Net Current Assets 13,339
46,541
Creditors– Amounts falling due
In more than one year 9 - (42,235)
______ ______
Net Assets 199,129 21,955
===== =====
Total Funds
Unrestricted funds
General funds 199,129 21,955
______ _
Total Funds 199,129 21,955
===== ======

The accounts were approved by the board of trustees on 23 April 2025 and signed on its behalf by:

Diane Hart

Diane Hart Trustee

The Border Collie Rescue and Rehab Centre

8

Notes to the Accounts Year Ended 31 August 2024

1. Principal Accounting Policies

Basis of Accounting

These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice (FRS102), Accounting by Charities, issued in January 2019 and with the Charities Act 2011.

Incoming Resources

All incoming resources are recognised in the Statement of Financial Activities when the charity becomes entitled to the resources, when it is more likely than not that the trustees will receive the resources, and the monetary value can be assessed with reasonable certainty.

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature to support them.

Governance costs include those cost associated with the constitutional and statutory requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management of the charity.

Depreciation

Fixed assets are recorded at cost at time of acquisition. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:

Land & buildings Nil Fixtures & fittings 25% per annum

The property has not been depreciated in these financial statements as it was acquired shortly before the previous year end and is still in the process of being adapted to suit the needs of the charity in the current year, and so, in the opinion of the trustees, will increase in value.

9

The Border Collie Rescue and Rehab Centre

Notes to the Accounts(continued) Year Ended 31 August 2024

2. Analysis of Income

Grants receivable comprised: 2024 2023
Unrestricted Total Total
£ £ £
Tesco plc - - 1,000
The Kennel Club of Great Britain 5,000 5,000 -
_ _ _
5,000 5,000 1,000
====== ====== ======

3. Analysis of Expenditure

Analysis of Expenditure
2024 2023
Total Total
Bank charges 1,626 569
Depreciation 4,493 214
Dog feed and bedding 13,094 11,656
Insurance 215 188
Motor and travel costs 6,249 1,428
Office costs 211 367
Premises costs 4,952 3,078
Publicity and branding 433 707
Sundry costs 516 -
Vets’ fees and hygiene costs 18,832 16,023
Wages and casual help 15,962 -
______ _
66,583 34,230
===== ======
The above costs are all allocated directly to activities.
Other Costs
Other costs comprised:
2024 2023
Total Total
Independent Examiner’s remuneration 500 600
Removal costs - 600
Legal and professional fees 25 1,712
Loan interest 6,184 -
______ _____
6,709 2,912
===== =====

4. Other Costs

5. Staff Numbers

One member of staff was employed for the latter part of the year. Staff wages amounted to £11,383. (2023: £Nil).

10

The Border Collie Rescue and Rehab Centre

Notes to the Accounts(continued) Year Ended 31 August 2024

6 . Fixed Assets: Tangible Assets

Land & Equipment
Buildings & Fixtures Total
£ £ £
Cost or Valuation
Brought forward 50,000 1,065 51,065
Additions 86,877 19,353 106,230
_ ______ ______
At 31 August 2024 136,877 20,418 157,295
====== ====== ======
Depreciation
Brought forward - 214 214
Charge for the year - 4,493 4,493
_ ______ ______
At 31 August 2024 - 4,707 4,707
====== ====== ======
Net Book Value
At 31 August 2024 136,877 15,711 152,588
====== ====== ======
At 31 August 2023 50,000 851 50,851
====== ====== ======

All fixed assets are held for continuing use in the charity’s activities.

The property is stated at cost at the date of acquisition plus the cost of adaptations since acquisition. In the trustees’ opinion this represents the current market value of the property.

7. Debtors and Prepayments

7. Debtors and Prepayments
2024 2023
£ £
Donations and Gift Aid 1,897 -
====== ======
8. Creditors: Amounts falling due within one year
2024 2023
£ £
Accrued expenses 4,453 1,553
Loan (note 10) 17,713 7,765
_____ _____
22,166 9,318
===== =====

The Border Collie Rescue and Rehab Centre

11

Notes to the Accounts (continued) Year Ended 31 August 2024

9 . Creditors: Amounts falling due in more than one year

Loan (note 10) - 42,235

10. Loan

The charity received a loan from the Communities Investment Fund through the Welsh Council for Voluntary Action (WCVA). The total loan was for £100,000, of which £50,000 was used to purchase the land acquired by the Charity on 14[th] August 2023. The balance of the loan was received after the year end, on 9[th] September 2023, and was to upgrade existing buildings and to build new accommodation suitable for the housing of dogs.

The loan was repayable over 25 years, commencing on 19[th] September 2023. Interest was payable at 7% on a fixed rate basis. However, thanks to the very generous donations received from the charity’s supporters, the loan has been repaid at a faster rate than this, and has been fully repaid since the year end.

11. Analysis of Net Assets between Funds and Total Funds

All funding is unrestricted.

12. Transactions with Trustees

From time to time the trustees pay expenses on behalf of the charity, and are re-imbursed for these expenses.

13. Capital Commitments

There were no material capital commitments as at 31 August 2024.