IMMINGHAM DOGS HOME
Unaudited Financial Statements
For the period ended 30 September 2024
Charity Registration Number 1204865
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IMMINGHAM DOGS HOME
Financial Statements
Period ended 30 September 2024
| Contents | Page No. |
|---|---|
| Trustee’s Annual Report | 3-5 |
| Independent Examiner’s Report | 6-7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| Notes to Financial Statements | 10-16 |
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IMMINGHAM DOGS HOME
Trustees Annual Report Period ended 30 September 2024
The trustees present their report and the unaudited financial statements of the charity for the period ended 30 September 2024. The charity was initially formed on 22 September 2023, and these accounts are the first accounts submitted by the charity.
ADMINISTRATIVE DETAILS
Registered Charity Name:Immingham Dogs Home
Charity Registration Number:1208465 Principal Address:Habrough Road Immingham DN40 3QG
Trustees: Olivia Coles Sally Lloyd Kelly Magee
Independent Examiner: Gregory Bacon FCCA
STRUCTURE GOVERNANCE AND MANAGEMENT
The charity is an unincorporated association and is governed by the Charity Commission’s Foundation Model Constitution. Management of the charity is vested in the trustees.
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IMMINGHAM DOGS HOME
Trustees Annual Report
Period ended 30 September 2024
OBJECTIVES AND ACTIVITIES
The principal activities of the charity are to rescue & re-home dogs in need from Lincolnshire and the surrounding areas. We care and look after them until a permanent home is found; no matter how long it takes. While with us, they receive vet care, behavioural care and love.
ACHIEVEMENT AND PERFORMANCE
During the financial year, the charity organised a number of fundraising events to support the running of the home for the dogs and to further its charitable objectives. These included:-
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dog shows
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jumble sales
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sponsored sky dive
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sponsored running events
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online auctions
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online raffles
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other raffles
In the year, we:
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had over 60 dogs neutered
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vaccinated over 122 dogs
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successfully re-homed 97 dogs into new homes
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helped with food, vet care and/or behaviour support for families to enable them to keep their dog with them at home.
The trustees confirm that they have complied with their duty to consider the Charity Commission’s guidance on public benefit. Immingham Dogs Home has followed all rules and guidance in accordance with the Charity Commission requirements.
Immingham Dogs Home adheres to ethical fundraising standards and maintains transparency in all financial dealings.
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IMMINGHAM DOGS HOME
Trustees Annual Report
Period ended 30 September 2024
FINANCIAL REVIEW
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with charity commission’s governing documents, The Charities Act 2011 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards FRS 102 as applicable in the UK and Republic of Ireland.
TRUSTEES RESPONSIBILITIES STATEMENT
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which gives a true and fair view of the charity’s activities during the period and of its financial position at the end of the period. In preparing financial statements that provide a true and fair view, the trustees are required to:
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Select suitable accounting policies and apply them consistently;
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Observe the methods and principles in the applicable Charities’ SORP;
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Make judgements and accounting estimates that are reasonable and prudent;
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Prepare the statements on the going concern basic unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy, the financial position of the charity and which enable them to ensure that the financial statements comply with the Chairty Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking steps for the prevention and detection of fraud and other irregularities.
The trustee’s annual report was approved on 22 July 2025 and signed on behalf of the trustees by:
………………………………………
Kelly Magee, Trustee
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IMMINGHAM DOGS HOME Independent Examiners Report to Trustees Period ended 30 September 2024
Responsibilities and Basis of Report
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period ended 30 September 2024.
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 Trust’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 (other than those disclosed below) which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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.
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IMMINGHAM DOGS HOME
Independent Examiners Report to Trustees
Period ended 30 September 2024
Independent Examiner’s Observations and Disclosure
During my review, it was noted that the charity did not have an independent bank account from the time it was established in September 2023 until late March 2024. This meant that charitable income and costs were received into and paid from a personal account operated by one of the trustees.
As part of my review of the accounts I have examined the entries relating to the income and expenditure of the charity during this period and am confident that these have been accurately recorded into the accounts of the charity within this accounting period.
The trustees are aware that this was a temporary issue arising out of necessity and, since obtaining its independent bank account, charitable activities have been appropriately routed through it. Trustees are content that no benefit arose for any trustee as a consequence of these transactions.
It was also noted that a service charge is made by one of the trustees in respect of services provided to the charity in connection with a proportion of utility costs, council tax/business rates, telephone and internet costs incurred on the wider premises which are cohabited with Immingham Boarding Kennels, a business operated by one of the trustees. In the period, these cost amounted to £21,750. As part of my examination, I have reviewed the totality of costs incurred by the wider side and the method of apportionment applied and consider them to be reasonable. The trustees are content that no benefit arose for any trustee as a consequence of these transactions.
The trustees acknowledge that I am a director of GWS Accounts Limited, an organisation used by the charity to undertake bookkeeping services on its behalf. The Trustees are satisfied that I remain independent from the charity in that I am not directly involved in the bookkeeping activities of the charity.
Gregory Paul Bacon FCCA;
18 Pelham Avenue, Grimsby DN33 3ND
16 July 2025
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IMMINGHAM DOGS HOME
Statement of Financial Activities
Period ended 30 September 2024
| Note Incoming resources 3 Donations and legacies Charitable activities Investments Total incoming resources Resources expended 4 Charitable activities Other Total resources expended Net income/(expenditure) Reconciliation of funds Total funds brought forward Net movement in funds Total funds carried forward |
2024 2023 Unrestricted Funds Total Funds Total Funds £ £ £ 82,713 82,713 - 32,639 32,639 - 28 28 - |
|---|---|
| 115,380 115,380 - |
|
| 50,553 50,553 - 66,880 66,880 - |
|
| 117,433 117,433 - |
|
| (2,053) (2,053) - |
|
| - - - (2,053) (2,053) - |
|
| (2,053) (2,053) - |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.
The notes on pages 10 to 16 form part of these financial statements
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IMMINGHAM DOGS HOME
Statement of Financial Position
As at 30 September 2024
| Note Fixed assets Tangible fxed assets Total fxed assets Current assets Stocks Debtors Cash at bank and in hand Total current assets Creditors – amounts falling due within one year 7 Net current assets Total assets less current liabilities NET ASSETS Funds of the Charity Unrestricted Funds TOTAL FUNDS |
2024 2023 Unrestricted Funds Total this year Total last year £ £ £ - - - |
|---|---|
| - - - |
|
| - - - - - - 7,556 7,556 - |
|
| 7,556 7,556 - |
|
| 9,609 9,609 - (2,053) (2,053) - (2,053) (2,053) - |
|
| (2,053) (2,053) - |
|
| (2,053) (2,053) - |
|
| (2,053) (2,053) - |
These financial statements were approved by the trustees and authorized for issue on 15 July 2025 and are signed on behalf of the trustees.
………………………………………
Kelly Magee, Trustee
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
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 note(s) to these accounts.
These accounts have been prepared in accordance with FRS102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and 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 and with the Charities Act 2011
- 1.2 Going concern
Although the charity showed a small loss in its first year of operation, this arose as a consequence of costs incurred in establishing the premises as fit for purpose. These costs were funded by trustees via payments paid on behalf of the charity and on which no interest is incurred. The trustees expect the charity to be fully self-sufficient in the year ahead and, as such, the accounts have been prepared on a going concern basis.
- 1.3 Changes in accounting policy
As this is the first set of financial statements prepared by the charity, there are no changes to accounting policies.
- 1.4 Changes to accounting estimates
As this is the first set of financial statements prepared by the charity, there are no changes to accounting estimates.
- 1.5 Material prior year errors
As this is the first set of financial statements prepared by the charity, there are no material prior year errors.
- 1.6 True and Fair
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
2. Accounting Policies
- 2.1 Income recognition
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources; it is more likely than not that the charity will receive the resources; and the monetary value can be measured with sufficient reliability.
2.2 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
2.3 Grants and Donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
- 2.4 Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
- 2.5 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further the charity’s purpose.
- 2.6 Income from interest, royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
2.7 Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
2.8 Governance and support costs
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
2.9 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
- 2.10 Tangible fixed assets for use by the charity
Assets are valued at cost and are capitalised if they can be used for more than one year.
2.11 Investments
Investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end.
- 2.12 Stocks and work in progress
Stocks held and work in progress are measured at the lower or cost or net realisable value.
2.13 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
2.14 Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of the asset as follows:
Building improvements - 10% straight line
Plant and machinery - 25% straight line Motor vehicles - 25% straight line
3. Analysis of income
3.1 Income in the period is analysed as follows:-
| Donations and Legacies Donations and gifts received Charitable activities Rehoming Fees Fundraising Other Total charitable activities Income from Investments Interest received Total income received |
2024 2023 Unrestricted Funds Total Funds Total Funds £ £ £ 82,713 82,713 - 29,960 32,639 - 2,609 2,609 - 70 70 - |
|---|---|
| 32,639 32,639 - 28 28 - |
|
| 115,380 115,380 - |
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
4. Analysis of expenditure
4.1 Expenditure in the period is analysed as follows:-
| Expenditure on raising funds Charitable activities Vet fees Pet food Salaries and wages Motor expenses Other direct expenditure Total charitable activities Other expenses Premises expenses Insurance Bank charges Accountancy fees Sundry expenses Total other expenses Total expenditure |
2024 2023 Unrestricted Funds Total Funds Total Funds £ £ £ - - - 13,171 13,171 - 2,731 2,731 - 18,787 18,787 - 865 865 - 14,999 14,999 - |
|---|---|
| 50,553 50,553 - 63,053 63,053 - 1,836 1,836 - 219 219 - 1,066 1,066 - 706 706 - |
|
| 66,880 66,880 - |
|
| 117,433 117,433 - |
5. Paid employees
5.1 Employee costs in the period are analysed as follows:-
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
| Stafing costs Salaries and wages Social security costs Pension costs Other employee benefts Total stafing costs |
2024 2023 This year Last year £ £ 18,787 - - - - - - - |
|---|---|
| 18,787 - |
| 5.2 | No employees received employee benefts (excluding employer pension |
|---|---|
| costs) for the reporting period of more than £60,000 | |
| 5.3 | The average headcount in the year was as follows:- |
| Stafing numbers Fundraising Charitable activities Governance Other Total stafing numbers |
2024 2023 This year Last year £ £ - - 3 - - - - - |
|---|---|
| 3 - |
6. Independent examination fees
6.1 Fees for examination of the accounts are as follows:
| 6.1 Fees for examination of the accounts |
are as follows: | |
|---|---|---|
| 2024 | 2023 | |
| This year | Last year | |
| £ | £ | |
| Independent examiners fees | 120 | - |
| Other assurance services | - | - |
| Tax advisory fees | - | - |
| Other fees paid to the independent | ||
| examiner | - | - |
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IMMINGHAM DOGS HOME
Notes to accounts
Period ending 30 September 2024
7. Creditors
- 7.1 Creditors at the end of the period are as follows:
| 2024 | 2023 | |
|---|---|---|
| This year | Last year | |
| £ | £ | |
| Accruals for grants payable | - | - |
| Bank loans and overdrafts | - | - |
| Trade creditors | 995 | - |
| Accruals and deferred income | 720 | - |
| Taxation and Social security | 3 | - |
| Payroll | 494 | |
| Other creditors | 7,397 | |
| Total Creditors due within oneyear | 9,609 |
8. Related party transactions
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8.1 During the year a total of £43,950 was paid into the bank account of K Magee, a trustee of the charity. This related to donations and re-homing fees received prior to the establishment of the charity’s bank account in March 2024. During the same period, a total of £51,347 was paid out by the same trustee on behalf of the charity. An amount of £7,397 remains payable to the trustee at the end of the financial period, which is included in the Creditors figure.
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8.2 The charity pays a contribution towards the costs incurred by K Magee in connection with utility charges, local taxes, telephone and internet costs and other costs attributable to the wider premises. The amount of contributions in the period was £21,750.
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