**DURHAM DONKEY RESCUE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 FEBRUARY 2023 TO 5 APRIL 2024**
## **Durham Donkey Rescue Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7—11|
**Durham Donkey Rescue Trustees' Report For the Period 1 February 2023 to 5 April 2024**
The trustees present their report and the financial statements for the period ended 5 April 2024.
## **Objectives and Activities**
## **Aims and Objectives**
Our overarching aim is to create a world where donkeys live free from suffering and their welfare is fully respected.
To achieve this aim, our key objectives are:
Rescue and Rehabilitation: To actively rescue donkeys who have been neglected, abused, or abandoned and provide them with a safe haven. This includes providing immediate veterinary care, proper nutrition, and a secure, compassionate environment for their physical and psychological recovery.
Lifetime Care: To offer permanent sanctuary to donkeys that cannot be rehomed due to age, health issues, or behavioral problems. We are committed to providing them with expert care for the rest of their lives, ensuring their comfort and dignity.
Education and Advocacy: To raise public awareness about the welfare needs of donkeys and mules. This involves educating owners on best practices for care and working with communities to prevent cruelty and neglect. We also advocate for stronger animal welfare legislation to protect donkeys.
Rehoming Program: To carefully assess and rehome donkeys who are suitable for a new life outside of the sanctuary. We have a rigorous rehoming process to ensure they are placed in loving and responsible homes where their needs will be met for life.
Community Engagement: To build a strong community of supporters, volunteers, and partners who share our passion for donkey welfare. Through events, volunteer opportunities, and outreach programs, we aim to connect people with our mission and inspire them to make a positive difference.
These objectives are measurable and guide our strategic planning, resource allocation, and daily operations, ensuring we remain focused on our core purpose and public benefit.
## **Public Benefit**
For our donkey rescue charity, our public benefit policy is based on the following:
## 1. Advancement of Animal Welfare:
Our primary purpose is to advance animal welfare by preventing and relieving the suffering of donkeys. This includes:
Rescuing and rehabilitating donkeys: Providing shelter, expert veterinary care, and proper nutrition to donkeys who have been abused, neglected, or abandoned.
Providing lifetime care: Ensuring donkeys have a safe and secure home for the rest of their lives, regardless of their health or age.
Rehoming: Carefully finding suitable homes for donkeys that are able to be rehomed, which frees up our resources to help more donkeys in need.
## 2. Benefit to the Public:
While our direct beneficiaries are the donkeys themselves, our work provides a clear and identifiable benefit to the public in several ways:
Education and public awareness: We educate the public on the proper care of donkeys and the issues of animal cruelty and neglect. This raises the moral standards of the community and encourages responsible animal ownership.
...CONTINUED
Page 1
**Durham Donkey Rescue Trustees' Report (continued) For the Period 1 February 2023 to 5 April 2024**
## **Public Benefit - continued**
Relief of suffering: The public derives a benefit from knowing that suffering donkeys are being cared for, and that they have a safe place to go.
Direct community benefits: Our work can also have direct benefits for the community, such as providing educational opportunities for children, engaging volunteers, and reducing the burden on local authorities by taking in animals that might otherwise be a public nuisance.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Reference and Administrative Details**
## **Trustees**
Mr Ian Emmerson - Trustee (appointed 01/02/2023) Mr John Duggan - Trustee (appointed 01/02/2023) Mr James Burns - Trustee (appointed 01/02/2023)
## **Charity Number**
1201801
## **Principal Address**
West Edmondsley Farm Edmondsley County Durham DH7 6EY
## **Independent Examiner**
Paul O'Hehir ACCA G. D. O'Hehir & Co Ltd Chartered Certified Accountants Suite 2, Sm Business Centre Barnfield Road Spennymoor County Durham DL16 6EA
Page 2
**Durham Donkey Rescue Trustees' Report (continued) For the Period 1 February 2023 to 5 April 2024**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Ian Emmerson
Trustee 17/09/2025
Page 3
**Durham Donkey Rescue Independent Examiner's Report to the Trustees of Durham Donkey Rescue For the Period 1 February 2023 to 5 April 2024**
I report to the trustees on my examination of the accounts of Durham Donkey Rescue (the Trust) for the period ended 5 April 2024.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents 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.
Paul O'Hehir ACCA 17/09/2025 Suite 2, Sm Business Centre Barnfield Road Spennymoor County Durham DL16 6EA
Page 4
## **Durham Donkey Rescue Statement of Financial Activities For the Period 1 February 2023 to 5 April 2024**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**6**
Charitable activities:
**6**
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**5 April 2024**
**Unrestricted**
**funds**
**£**
81,830
32|
|---|---|
||81,862|
||(31,827)|
||50,035|
||50,035
-|
||50,035|
The notes on pages 7 to 11 form part of these financial statements.
Page 5
## **Durham Donkey Rescue Balance Sheet As At 5 April 2024**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Stocks
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**14**
On behalf of the board|**5 April 2024**
**Unrestricted**
**funds**
**£**
10,931|
|---|---|
||10,931
500
53,205|
||53,705
(14,601)|
||39,104|
||50,035|
||50,035|
||50,035|
||50,035|
|||
Mr Ian Emmerson Trustee 17/09/2025
The notes on pages 7 to 11 form part of these financial statements.
Page 6
**Durham Donkey Rescue Notes to the Financial Statements For the Period 1 February 2023 to 5 April 2024**
## 1. **General Information**
Durham Donkey Rescue is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1201801. The principal address is West Edmondsley Farm, Edmondsley, County Durham, DH7 6EY.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Our income is categorised to distinguish between funds that we can use for any charitable purpose and those with specific restrictions imposed by the donor.
Unrestricted Funds: This is the general income we can use at the discretion of the trustees to support our charitable objectives. It includes a significant portion of our donations, fundraising activities, and income from trading subsidiaries (e.g., selling merchandise). This flexibility is vital for covering essential, day-to-day costs like feed, vet bills, and staff wages.
Restricted Funds: These are funds given for a specific, donor-defined purpose. For example, a grant to build a new stable block or an appeal for a specific donkey's medical treatment would be classified as a restricted fund. We keep these funds separate and ensure they are used solely for the purpose for which they were intended.
Legacies: Donations received from a will are recognized when we have a clear entitlement to the funds, which is typically confirmed by probate.
Gift Aid: We recognize the full amount of donations eligible for Gift Aid, including the tax to be reclaimed from HMRC, at the time of the donation.
## 2.3. **Resources Expended**
We classify our resources expended into three main categories:
Charitable Activities: These are the direct costs of fulfilling our mission of rescuing and caring for donkeys. This includes the costs of feed, veterinary care, farrier services, medication, and the salaries of staff directly involved in animal care. It also covers the running costs of our rescue centers, such as utilities and maintenance.
Fundraising and Trading Costs: These are the expenses incurred to generate income for the charity. This includes costs related to fundraising events, marketing and advertising campaigns, and the costs of selling merchandise.
Governance and Administrative Costs: These are the costs of the charity's overall management and legal obligations. They include auditor fees, legal costs, insurance, and administrative staff salaries.
Page 7
**Durham Donkey Rescue Notes to the Financial Statements (continued) For the Period 1 February 2023 to 5 April 2024**
## 2.4. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance Motor Vehicles 20% Reducing Balance Fixtures & Fittings 25% Reducing Balance Computer Equipment 20% Straight Line
## 2.5. **Stocks and Work in Progress**
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.
## 2.6. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|Donations and gifts
.
**Investment Income**
Bank interest receivable|**5 April 2024**
**Unrestricted**
**funds**
**£**
81,830|
|---|---|
||**5 April 2024**
**Unrestricted**
**funds**
**£**
32|
## 4. **Investment Income**
Page 8
**Durham Donkey Rescue Notes to the Financial Statements (continued) For the Period 1 February 2023 to 5 April 2024**
## 5. **Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
**5 April 2024 £** 3,523
## 6. **Analysis of Expenditure**
|6.
**Analysis of Expenditure**||||
|---|---|---|---|
|Raising funds
7.
**Support Costs**
Employee costs
General administration
Depreciation
8.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
9.
**Staff Costs**
Staff costs were as follows: £7685.00
Wages and salaries|**Activities**
**undertaken**
**directly**
**£**
7,579|**Support**
**costs**
(see note 7)
**£**
24,248|**5 April 2024**
**Total**
**£**
31,827|
||||**5 April 2024**
**Raising**
**funds**
**£**
7,685
13,040
3,523|
||||24,248|
||||**5 April 2024**
**£**
600|
||||**5 April 2024**
**£**
7,685|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 9
## **Durham Donkey Rescue Notes to the Financial Statements (continued) For the Period 1 February 2023 to 5 April 2024**
## 10. **Average Number of Employees**
Average number of employees during the period was: 1
11. **Tangible Assets**
|**Cost**
As at 1 February 2023
Additions
As at 5 April 2024
**Depreciation**
As at 1 February 2023
Provided during the period
As at 5 April 2024
**Net Book Value**
As at 5 April 2024
As at 1 February 2023
12.
**Stocks**|**Plant &**
**Machinery**
**£**
-
10,000|**Motor**
**Vehicles**
**£**
-
1,800|**Fixtures &**
**Fittings**
**£**
-
1,928|**Computer**
**Equipment**
**£**
-
726|**Total**
**£**
-
14,454|
|---|---|---|---|---|---|
||10,000|1,800|1,928|726|14,454|
||-
2,500|-
360|-
482|-
181|-
3,523|
||2,500|360|482|181|3,523|
||7,500|1,440|1,446|545|10,931|
||-|-|-|-|-|
|||||||
|2.
**Stocks**||||
|---|---|---|---|
||**5**|**April**|**2024**|
|||**£**||
|Stock|||500|
## 13. **Creditors: Amounts Falling Due Within One Year**
|Trade creditors
Other creditors
Accruals and deferred income|**5 April 2024**
**£**
1
14,000
600|
|---|---|
||14,601|
Page 10
## **Durham Donkey Rescue Notes to the Financial Statements (continued) For the Period 1 February 2023 to 5 April 2024**
14. **Movement in Funds**
|4.
**Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**February**
**2023**
**£**
-|**Income**
**£**
81,862|**Expenditure**
**£**
(31,827)|**As at 5 April**
**2024**
**£**
50,035|
||-|81,862|(31,827)|50,035|
## 15. **Transactions with Trustees**
During the period the expenses reimbursed to the trustees or paid directly to third parties were as follows:
**5 April 2024 £**
## 16. **Related Party Disclosures**
Page 11