Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
REGISTERED CHARITY NUMBER: 1207001
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 January 2025
for
Brighter Days Rescue (A Company Limited by Guarantee)
Haines Watts Wolverhampton Limited Keepers Lane The Wergs Wolverhampton West Midlands WV6 8UA
Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Contents of the Financial Statements for the Year Ended 31 January 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Report of the Trustees for the Year Ended 31 January 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the CIO are to relieve the suffering of dogs in need of care and attention by permanently rehoming and providing rehabilitation, care and treatment.
Significant activities
Rehoming dogs who have been abandoned or abused from both the UK and abroad and rehoming them with new families/people on a permanent basis. We look after them at our kennel facility and then actively seek new owners for their forever homes. We act purely for non profit and all fund raising, etc is used to run the kennels and pay for the transport of the dogs, vet bills, food, and general welfare.
Public benefit
The main activities undertaken to further the charities purposes for the public benefit are described above.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit requirement under the Charities Act 2011 when reviewing the charity's aims and objectives and in pursuing charitable activities.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE035236 (England and Wales)
Registered Charity number
1207001
Registered office
Bank House Farm Bickford Penkridge Staffordshire ST19 5QJ
Trustees
E J Briscoe Trustee S Hughes Trustee (appointed 10.6.2024) L McCaughtrie Trustee
Independent Examiner
Haines Watts Wolverhampton Limited Keepers Lane The Wergs Wolverhampton West Midlands WV6 8UA
02 April 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Report of the Trustees for the Year Ended 31 January 2025
................................................................. E J Briscoe - Trustee
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Independent Examiner's Report to the Trustees of Brighter Days Rescue
Independent examiner's report to the trustees of Brighter Days Rescue ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Haines Watts Wolverhampton Limited
Haines Watts Wolverhampton Limited Keepers Lane The Wergs Wolverhampton West Midlands WV6 8UA 03 April 2025 Date: .............................................
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Statement of Financial Activities for the Year Ended 31 January 2025
| Year Ended 31.1.25 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 97,513 Other trading activities 2 21,431 Total 118,944 EXPENDITURE ON Raising funds 80,154 Other 49,894 Total 130,048 NET INCOME/(EXPENDITURE) (11,104) RECONCILIATION OF FUNDS Total funds brought forward 20,609 TOTAL FUNDS CARRIED FORWARD 9,505 |
Period 3.1.23 to 31.1.24 Total funds £ 119,472 32,671 |
|---|---|
| 152,143 | |
| 106,622 24,912 |
|
| 131,534 | |
| 20,609 - |
|
| 20,609 |
The notes form part of these financial statements
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Balance Sheet 31 January 2025
| 2025 Unrestricted fund Notes £ CURRENT ASSETS Stocks 6 - Prepayments and accrued income 118 Cash at bank 13,696 13,814 CREDITORS Amounts falling due within one year 7 (4,309) NET CURRENT ASSETS 9,505 TOTAL ASSETS LESS CURRENT LIABILITIES 9,505 NET ASSETS 9,505 FUNDS 8 Unrestricted funds 9,505 TOTAL FUNDS 9,505 |
2024 Total funds £ 1,000 114 22,901 24,015 (3,406) 20,609 20,609 20,609 20,609 20,609 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 02 April 2025 ............................................. and were signed on its behalf by:
............................................. E J Briscoe - Trustee
The notes form part of these financial statements
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Notes to the Financial Statements for the Year Ended 31 January 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
CIO Information
Brighter Days Rescue was registered as a charitable incorporated organisation in England on 13 February 2024 and registered with the Charity Commission under charity number 1207001. The charity's principal office address is Bank House Farm Bickford, Penkridge, Stafford, ST19 5QJ.
Conversion from CIC to CIO
Brighter Days Rescue was originally set up as a Community Interest Company ("CIC") on 3 January 2023. On 13 February 2024, it converted to being a Charitable Incorporated Organisation ("CIO"). The process of conversion means that the entity has a continuous existence, so it does not affect the accounts. The figures for the current year have been treated as if the entity was a CIO for the entire year (as the conversion happened so close to 1 February 2024). All prior period figures are stated as they were when the organisation was a CIC
Reserves of the CIC have been treated as unrestricted reserves in the CIO.
Basis of accounting
The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including future predicted cash flows in making their assessment. Based on these assessments, and the current resources available, the Trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Stocks
Stock has been valued at the lower of cost and estimated selling price less costs to sell.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
1. ACCOUNTING POLICIES - continued
Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| Year Ended 31.1.25 £ Fundraising events 21,431 Sale of branded items - 21,431 |
Period 3.1.23 to 31.1.24 £ 31,552 1,119 |
|---|---|
| 32,671 |
3. SUPPORT COSTS
| SUPPORT COSTS | ||||
|---|---|---|---|---|
| Governance | ||||
| Management | Finance | costs | Totals | |
| £ | £ | £ | £ | |
| Other resources expended | 48,710 | 135 | 1,049 | 49,894 |
Support costs, included in the above, are as follows:
| Year Ended 31.1.25 Other resources expended £ Wages 38,347 Social security 128 Pensions 440 Motor expenses 1,024 Insurance 416 Light and heat 7,254 Repairs and maintenance 1,101 Sundries - Bank charges 135 Accountancy and legal fees 1,049 49,894 |
Period 3.1.23 to 31.1.24 Total activities £ 11,245 467 - - 302 8,401 2,570 445 66 1,416 |
|---|---|
| 24,912 |
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 January 2025 nor for the period ended 31 January 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 January 2025 nor for the period ended 31 January 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | ||||
|---|---|---|---|---|
| fund | ||||
| £ | ||||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 119,472 | |||
| Other trading activities | 32,671 | |||
| Total | 152,143 | |||
| EXPENDITURE ON | ||||
| Raising funds | 106,622 | |||
| Other | 24,912 | |||
| Total | 131,534 | |||
| NET INCOME | 20,609 | |||
| TOTAL FUNDS CARRIED FORWARD | 20,609 | |||
| 6. | STOCKS | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Finished goods | - | 1,000 |
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
| 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Other creditors Accruals and deferred income 8. MOVEMENT IN FUNDS At 1.2.24 £ Unrestricted funds General fund 20,609 TOTAL FUNDS 20,609 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 118,944 TOTAL FUNDS 118,944 Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 152,143 TOTAL FUNDS 152,143 |
2025 2024 £ £ 947 238 101 - 3,261 3,168 4,309 3,406 Net movement At in funds 31.1.25 £ £ (11,104) 9,505 (11,104) 9,505 Resources Movement expended in funds £ £ (130,048) (11,104) (130,048) (11,104) Net movement At in funds 31.1.24 £ £ 20,609 20,609 20,609 20,609 Resources Movement expended in funds £ £ (131,534) 20,609 (131,534) 20,609 |
|---|---|
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Notes to the Financial Statements - continued for the Year Ended 31 January 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 January 2025.
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Detailed Statement of Financial Activities for the Year Ended 31 January 2025
| Year Ended 31.1.25 £ INCOME AND ENDOWMENTS Donations and legacies Adoption receipts 15,571 Donations 75,610 Gift aid 6,332 97,513 Other trading activities Fundraising events 21,431 Sale of branded items - 21,431 Total incoming resources 118,944 EXPENDITURE Raising donations and legacies Fundraising costs 7,948 Other trading activities Purchases 1,505 Relocation costs 53,318 Kennel costs 7,597 Vet costs 9,786 72,206 Support costs Management Wages 38,347 Social security 128 Pensions 440 Motor expenses 1,024 Insurance 416 Light and heat 7,254 Repairs and maintenance 1,101 Sundries - 48,710 Finance Bank charges 135 Governance costs Accountancy and legal fees 1,049 |
Period 3.1.23 to 31.1.24 £ 107,241 12,231 - |
|---|---|
| 119,472 31,552 1,119 |
|
| 32,671 | |
| 152,143 8,669 1,314 82,845 3,192 10,602 |
|
| 97,953 11,245 467 - - 302 8,401 2,570 445 |
|
| 23,430 66 1,416 |
This page does not form part of the statutory financial statements
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Docusign Envelope ID: 7ACF2BE6-1043-4894-96BB-90F39AF27D6A
Brighter Days Rescue
Detailed Statement of Financial Activities for the Year Ended 31 January 2025
| Detailed Statement of Financial Activities for the Year Ended 31 January 2025 |
|
|---|---|
| Year Ended 31.1.25 £ Total resources expended 130,048 Net (expenditure)/income (11,104) |
Period 3.1.23 to 31.1.24 £ |
| 131,534 | |
| 20,609 |
This page does not form part of the statutory financial statements
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