2022-04-30-accounts

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2022

April 2022

Charity number: 257557

CHILTERNS DOG RESCUE SOCIETY

CONTENTS
	Page
Reference and administrative details of the charity, its trustees and advisers	1
Management committee report	2 - 7
Independent examiner's report	8
Statement of financial activities	9
Balance sheet	10
Statement of Cash flow	11
Notes to the financial statements	12- 22

CHILTERNS DOG RESCUE SOCIETY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE SOCIETY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 APRIL 2022

Trustees

David Lewis Chairman Steve Cherry Treasurer Neil Parker Secretary David King (resigned January 2022) Jackie Healy

Registered Charity Number

257557

Principal Office

Bromley Heights St Leonards Road Chivery, Nr Tring Hertfordshire HP23 6LD

Rescue Centre Manager

Sara Muncke

Independent Examiner

David Green MA (Cantab) ACA Azets Audit Services Suites B & D Burnham Yard Beaconsfield Buckinghamshire HP9 2JH

Bankers

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA

Solicitors

Harrowell & Atkins 275 High Street Berkhamsted Herts HP4 1AA

Advisors to the Committee of Trustees

Sara Muncke Celia Strange Briony Horrocks

Page 1

CHILTERNS DOG RESCUE SOCIETY

MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2022

The Trustees present their annual report together with the financial statements of Chilterns Dog Rescue Society (the Society) for the year ended 30 April 2022. The Trustees confirm that the Annual Report and Financial Statements of the Society comply with the current statutory requirements, the requirements o f the Society's governing document and the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements for the charity, Financial Reporting Standard 102.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity was formed in 1963 and is governed by Rules revised and unanimously approved at a Special General Meeting by the members on 20 June 2000, amended 28 February 2006 and 30[th] September 2015. The charity is an unincorporated association and is a Registered Charity, number 257557. The Charity is governed by a Management Committee, drawn from the local area, who are wholly sympathetic to the aims of the Charity and who are able to bring particular skills or expertise to the management of the Charity.

Management Committee meetings are held once a month to review all areas of the Society`s activities. Three advisers, including the Rescue Centre Manager, are invited to the meetings to provide reports on the Rescue Centre work. Groups also work to progress the fundraising and publicity activity of the Society and provide feedback to the Trustees by the Trustee(s) involved in those groups.

The staff employed by the Society report to the Rescue Centre Manager.

The Rules of the Society provide for a minimum of 3 Trustees up to a maximum of 10 Trustees. The skills of the Trustees are kept under review and new Trustees join the Management Committee at the invitation of the current Trustees. A respect for the policies and work of the Society is taken into account when considering new Trustees. Induction of new Trustees comprises an initial meeting with the Chairman to review the Society`s activities and Objects. An overview of the responsibilities of Trustees is provided and the welcome pac k includes the Rules of the Society, Committee meeting minutes, the latest Annual Report and Accounts and copies of the Charity Commission documentation on Trustee responsibilities including “The Essential Trustee: What you need to Know”. New Trustees are also given the opportunity to attend a course covering the responsibilities of a Trustee. The Society is indebted to these individuals for all their hard work over the year, not only in their nominated roles, but also in the many aspects involved in running the Society. During the year Jacqueline Healy joined the Committee as a Trustee.

All members of the Management Committee gave their time voluntarily and received no benefits from the Society. No expenses were reclaimed as set out in Note 8 to the accounts.

Risk Management

A full risk assessment has been performed by the Trustees to ensure all major risks to which the charity is exposed have been assessed. Their likelihood and potential impact have been considered. The major risk s to the Charity have been determined as the loss of public liability insurance, loss of use due to fire damage and the possible loss of the boarding licence from Buckinghamshire Council. Procedures and policies have been put in place to manage these risks with particular attention paid to homing each dog into an appropriate home. This risk is reviewed annually.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The Objects of the Association, Chilterns Dog Rescue Society (referred to throughout this document as the Society) are the care and protection of dogs principally within the areas of Hertfordshire, Buckinghamshire and the surrounding districts (and such other areas as may subsequently be agreed upon by the Association in general meeting) which are in need of care and attention by reason of homelessness, maltreatment, poor circumstances, ill-usage or other similar causes, and the prevention of cruelty to and suff ering among dogs.

Page 2

CHILTERNS DOG RESCUE SOCIETY

MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2022

This provides benefit to the public by re-homing dogs they are no longer able to keep for a variety of reasons and re-homing them to suitable homes. We review our aims and objectives each year. This review looks at what we achieved and the outcome of our work in the previous 12 months. The review looks at the success of each activity and the benefit that has arisen. The review also helps us ensure our aims, objec tives and activities remain focused on our Objects.

The worldwide COVID-19 pandemic resulted in closure of the Rescue Centre on occasions to protect staff and volunteers. This had a major impact on all our activities.

None of our work could have been achieved without the tremendous help and assistance from all the people who give up their time to help the Society. The volunteers showed great patience and understanding during the year with the limited opportunities there were for them to help the Society.

ACHIEVEMENTS AND PERFORMANCE

Part of the role of the Trustees is to ensure the Society fulfils its obligations under Employment and Health & Safety Law and the Management Committee continues to use Peninsula Business Services Limited. This provides support to the Society in order to meet its obligations under employment, health and safety legislation and reduces this large burden on the Management Committee thus limiting risk to the Society. This has proven to be of great value and the cost is itemised under professional fees in Note 8 in the accounts.

We also ensured that we address any concerns that people have about our activities and a complaints procedure is in place should people wish to raise a concern. During the year no complaints were received.

The COVID-19 pandemic resulted in the canceling of all fundraising events during the year and the closure of the Rescue Centre on occasion. Staff were furloughed where possible to help manage the financial position of the Society. Relevant protocols were put in place to ensure the welfare of staff, volunteers and the dogs. The Society has made huge strides forwards over the last 20 years led by the Trustees. David King joined the Committee in 2002 and was party to dealing with some difficult challenges including the move to a permanent site owned by the Society and the building of a 5 star Rescue Centre. During the year David King stood down as a Trustee and his sterling service and support is greatly appreciated

RESCUE CENTRE REPORT

The Rescue Centre continues to feel the impact of the pandemic in many different ways. Last year there was a sharp upward curve in the number of applications for dogs to come into the Rescue Centre and this shows no sign of leveling out yet. This can be explained, in part, by the high number of puppies that were bought by people while they were furloughed or working from home. Some came from accredited breeders but, when demand outstripped supply, people turned to other sources to get a dog quickly. Puppy farms across Britain and in Eastern Europe were quick to cash in and this resulted in tens of thousands of puppies ending up in homes with families who felt this was the right time to add a dog to their life. There is no doubt these puppies were bought with the best intentions and large amounts of money changed hands. However, a poor start disadvantaged many physically and/or psychologically before they even entered a home, something that has quickly become apparent to vets, behaviourists and rescue organisations across the UK and includ ing CDRS.

The issues are exacerbated because so many novice owners and impulse buyers seemed unaware of the importance of early socialisation and training or did not have regular access to effective services to help them. This has resulted in a tsunami of dogs with anxious, reactive or aggressive behaviour. Around 75% of owners asking CDRS for help have young dogs that no longer suit their circumstances or are perceived as unsafe to stay in their current home. Whenever there is a possibility of achieving a safe, legal and successful outcome, CDRS continues to offer appointments to dogs in need of additional support with a view to intake, rehabilitation and rehoming.

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CHILTERNS DOG RESCUE SOCIETY

MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2022

These lockdown dogs often require an extended period in kennels before rehoming can be considered. This is to allow time for further assessment, training, socialisation and the identification of a suitable adopter. This has increased the stay time from around 4 weeks to as much as 5 months. As a result, the overall number of dogs this year is still lower than pre-pandemic; nevertheless the Rescue Centre is generally full and, at times, a waiting list has to be implemented.

As in the previous two years, no international dogs have been accepted directly from their country of origin and, indeed, Great Britain has suspended the commercial import of dogs, including rescue ones from Belarus, Poland, Romania and Ukraine due to the risk to human and animal health and cases of non-compliances. However, in the country at large, dogs continue to be brought in from abroad, as strays or from puppy farm s. This year, there has been an increase in intake enquiries for dogs originating from overseas, including Turkey, Spain, Cyprus, Romania and Bosnia. In the main, photos of these dogs are first viewed on social media and then their importation is arranged by one of many supporter groups. There is no opportunity for the new owners to meet their new dog before it arrives or for the dogs to have a period of assessment or adjustment before they begin their new lives in the UK. CDRS, along with other rescues, is now trying to manage the consequences of this transfer process because the groups importing the dogs are rarely able to find new permanent or foster homes if the original placement fails.

The challenges encountered during the past year are further increased by political and economic volatility and a sense of impending financial crisis. The fear many have about the price of food, fuel, housing, vet care etc and their ability to meet spiraling costs impacts the stability of day to day life, affects relationships, destroys mental health and, of course, impacts the security of their dogs. This is a situation we foresee getting much worse and it seems likely that these are the very same reasons the number of applications to adopt dogs has also declined since life started to return to the new ‘normal.’

Following a period of furlough, all Canine Carers returned to the Rescue Centre to continue with the usual duties. Since then, there have been some changes as some of our longer term staff have found new jobs working with animals in other industries as a result of their experience at CDRS. We wish them well. Fortunately, our more recent appointments have found their feet quickly and have fitted in well, supporting all aspects of the day to day activity of rescue and boarding.

No one knows what the coming year will bring or the nature and extent of the challenges the Rescue Centre will be asked to meet. However, overall we continue to be well placed to support a large and varied community of dogs in need, their current owners and future adopters.

FUNDRAISING

The continuing COVID-19 pandemic led to the decision to cancel all the fundraising events during this year.

Despite this, CDRS fundraising raised £35,242 which includes third party fundraising activity of £9,812 for the year to the end of April 2022. This was vital income during the current challenging times and an amazing achievement considering all events were cancelled. A massive thank you to all of those who supported us.

The figure for donations this year is £48,286 which is due to the generosity of members and the public but significantly down on previous years as personal finances tighten.

The Society is very grateful to all the individuals and groups for their interest and support at this time when there are so many competing good causes.

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CHILTERNS DOG RESCUE SOCIETY

MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2022

PUBLICITY

It is important that the profile of the Society is maintained and improved through its publicity during the year. The Society continues to publicise its activities through its newsletters, website, Facebook, posters, magazines and newspaper advertising and social media.

The Society`s website is proving the most effective manner of publicising the Society and its activities. It contributes to the re-homing of dogs by making the Rehoming Welcome Pack and Adoption Application widely available. It also hosts details of some of the dogs looking for new homes as well as any special appeals that may benefit individual dogs. There were limited volunteer opportunities during the year. We continue to receive very positive feedback on the layout, content and ease of use of the website as well as very positive online reviews from visitors to the Society.

The Kennel Sponsorship scheme continues to attract revenue, £8,908, and provides very useful publicity about the nature and extent of our work with the dogs in our care.

The Society received, and continues to receive, endorsements from a wide area with people approaching us in preference to other places on the basis of recommendations from vets, other rescue organisations, trainers and supporters. The Society also regularly gets 5 star ratings in online reviews by visitors to the Rescue Centre.

FINANCIAL REVIEW

This year the costs of running the Society exceeded income by approximately £119,000, excluding legacy income, site improvements and depreciation. This is significantly greater than in recent years. Contributions to this were the drop in donations, fundraising and rehoming.

The Society received legacies of £6,000 during the year for legacies reported in this financial year. The Society income received in this financial year also reflects funds from historical legacies in excess of that originally anticipated totalling £178,357. Total expenditure exceeded income for the year by £15,594 (2021 income exceeded expenditure by £331,212). There were no restricted funds as at the year-end (2021 £Nil).

Boarding income is strong but obviously needs to be managed so as not to impact our rescue work.

All staff have annual reviews where performance, compared to targets set, are reviewed for the previous year and new targets set for the coming year. This provides the basis for salary and wage rises awarded.

Reserves Policy :-

There is a reserve of £300,000 to cover any significant loss in income.

Investment Policy :- With an increase in available funds the Society sought financial advice about cautiously investing some of the funds, whilst retaining accessibility, with the view to producing a better income stream than is currently being earned. The Society intends to follow this advice.

The legacy income in the last two years means the Society is financially sound.

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CHILTERNS DOG RESCUE SOCIETY

MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2022

PLANS FOR THE FUTURE

The changing and deteriorating, social and economic state of the country is impacting the numbers of dogs needing our support and on the donations and funding we might expect to receive.

With this in mind, staff and volunteers will continue with efforts to minimise costs and improve income. The Society will look to re-introduce fundraising events and it is the intention to maintain, if not increase, the level of publicity and fundraising.

At all times the safety and wellbeing of staff, volunteers and visitors will be of paramount importance and the Society is well placed to respond quickly and appropriately to any sudden changes brought about by the pandemic. The Society will continue its efforts to meet intake requests, despite in the increase in difficult cases and particularly for dogs made homeless due to illness or bereavement and to manage the expectations of people hoping to adopt a dog at this time.

The Society is well respected in its field and aims to build on this success in the coming financial year. The overall favourable position in which the Society entered the lockdowns will enable it to maintain its work in the care and protection of dogs, to explore new ways to generate funds and, where necessary, to adapt the work it undertakes in rescue and rehoming to align even more closely with the wide ranging demands for our help as a dog rescue organisation.

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CHILTERNS DOG RESCUE SOCIETY

MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2022

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CHILTERNS DOG RESCUE SOCIETY

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 APRIL 2022

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHILTERNS DOG RESCUE SOCIETY

I report to the Charity Trustees on my examination of the financial statements of the Society for the year ended 30 April 2022 which are set out on pages 9 to 22.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

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

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.

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 charity 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 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.

…………………………………………… D GREEN MA (Cantab) ACA

Azets Audit Services Suites B & D Burnham Yard Beaconsfield Buckinghamshire HP9 2JHH

9 December 2022

Page 8

CHILTERNS DOG RESCUE SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2022

Note INCOME FROM: Donations, grants and legacies 2 Charitable activities 3 Other trading activities Investments 4 TOTAL INCOME EXPENDITURE ON: Raising funds 5 Charitable activities 5/6 TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) BEFORE TRANSFERS 8 Transfers between Funds 14 NET (EXPENDITURE)/ INCOME BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Restricted Unrestricted funds funds 2022 2022 £ £ - 239,003 - 22,864 - 60,808 - 2,098 - 324,773 - 7,833 - 332,534 - 340,367 - (15,594) - - - (15,594) - (15,594) - 2,816,436 - 2,800,842	Total Funds 2022 £ 239,003 22,864 60,808 2,098 324,773 7,833 332,534 340,367 (15,594) - (15,594) (15,594) 2,816,436 2,800,842	Total funds 2021 £ 570,852 21,508 27,633 1,236
			621,229
			1,937 288,080
			290,017
			331,212 -
			331,212 331,212 2,485,224
			2,816,436

The notes on pages 12 to 22 form part of these financial statements.

Page 9

CHILTERNS DOG RESCUE SOCIEr BALANCE SHEEr AS AT 30 APRIL 2022 2022 2021 Not• FIXED ASs￿s TaTrJible assets 10 1.gM.249 1.970.9)3 CURRENT ASSErs Debtors Cash at bank and 17,692 364,922 4￿) 855,542 12 912.095 CREDITORS.. amourrts falling the within one year 13 15 NET CURRENT As$￿s TOTAL ASSETS LESS CURRENT LIABILITIES 845,533 2.816,436 2.8￿,342 NET ASSETS 2,800.842 2,816,436 CHARrrY FUNDS Restricted funds UnreStr￿ted funds 14 14 2,800.842 2.800,842 2,816,436 2,816,436 TOTAL FUNDS The finanual ststements were approved by th8 Twstees on 30 Novemter 2022 and signed of their behaw b￿. David Lewls. ChalrnHn Stevè Chorry, Trgasu notes on pages 12 10 22 fomi part of these financial slalements. Py10

CHILTERNS DOG RESCUE SOCIETY

STATEMENT OF CASH FLOWS AS AT 30 APRIL 2022

Note Cash flows from operating activities Investment Income received (a) Purchase of tangible fixed assets Change in cash and cash equivalents in the year Cash and equivalents at the beginning of the year Cash and equivalents at the end of the year	2022 £ 401,685 3 2,098 - 403,783 490,620 894,403 403,783	2021 £ 414,235 1,236 (74,262) 341,209 149,411 490,620 341,209

Notes to the cash flow statement

(a) Reconciliation of net income/(expenditures) to cash inflow from operating activities

Net income/(expenditure) Adjustments for: Depreciation charges Investment income received Decrease in debtors Increase in creditors Net cash provided by / (used in) operating activities (b) Analysis of cash and cash equivalents Cash at bank and in hand		(15,594) 66,654 (2,098) 347,230 5,493 401,685 894,403 894,403	331,212 66,431 (1,236) 13,880 3,948 414,235 490,620 490,620

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:-

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The 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 these accounts. The financial statements have been prepared in accordance with 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 (FRS 102) and subsequent updates and Charities Act 2011.

Chilterns Dog Rescue Society constitutes a public benefit entity as defined by FRS 102.

The presentation currency used in the accounts is £.

1.2 INCOME

All income is recognised in the Statement of Financial Activities (SOFA) once the Society has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

1.3 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

1. ACCOUNTING POLICIES (continued)

1.4 TANGIBLE FIXED ASSETS AND DEPRECIATION

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Property improvements - 10% straight line Equipment - 10% straight line Motor vehicles - 25% straight line Land - No depreciation Buildings - 2% straight line

1.5 INTEREST RECEIVABLE

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Society; this is normally upon notification of the interest paid or payable by the Bank.

1.6 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Society anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

1. ACCOUNTING POLICIES (continued)

1.9 FINANCIAL INSTRUMENTS

The Society only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.10 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Society 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 Society for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.11 SIGNIFICANT JUDGEMENTS & ESTIMATES

The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision af f ects both current and future periods.

2. INCOME FROM DONATIONS, GRANTS AND LEGACIES

Membership and donations JRS Government Grant Collecting tins Legacies Total donations and legacies At 30 April 2021 INCOME FROM CHARITABLE ACTIVITIES Core (unrestricted)	Restricted Unrestricted funds Funds 2022 2022 £ £ - - 48,286 5,428 - 932 - 184,357 - 239,003 - 570,852	Total funds 2022 £ 48,286 5,428 932 184,357 239,003 570,852 Total funds 2022 £ 22,864	Total funds 2021 £ 69,147 54,574 344 446,787 570,852 Total funds 2021 £ 21,508

3. INCOME FROM CHARITABLE ACTIVITIES

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

4. INVESTMENT INCOME

Total

INVESTMENT INCOME	Total
	funds	Total funds
	2022	2021
	£	£
Interest received (unrestricted)	2,098	1,236

5. DIRECT COSTS Fundraising expenses Governance £ £ Events and C&G Fundraising 4,683 - Kennelling costs - - Veterinary fees - - Dog equipment/food 3,150 - Van running costs - - Heat and light - - Admin, telephone and Postage - - Accountancy fees - 6,539 Professional fees - 2,390 Wages and salaries - - Mileage/Dog training - - 7,833 8,929 At 30 April 2021 1,937 5,819	Core £ - 2,650 7,746 - 2,606 13,476 6,688 - - 167,681 224 201,071 170,690	Restricted Costs 2022 £ - - - - - - - - - - - - -	Total 2022 £ 4,683 2,650 7,746 3,150 2,606 13,476 6,688 6,559 2,390 167,681 224 217,833		Total 2021 £ 1,788 2,393 3,648 149 1,309 13,131 5,693 3,430 2,389 144,427 89 178,446
			178,446

6. SUPPORT COSTS

Utility costs Office expenses Advertising and publicity Insurances Bank charges and interest Repairs and renewals Miscellaneous expenses Site improvements Depreciation At 30 April 2021	Core Costs 2022 £ 2,674 971 8,072 4,537 819 19,799 3,935 15,073 66,654 122,534 111,571	Restricted Costs 2022 - - - - - - - - - - -	Total 2022 £ 2,674 971 8,072 4,537 819 19,799 3,935 15,073 66,654 122,534 111,571	Total 2021 £ 2,092 725 7,509 4,642 664 14,524 1,027 13,957 66,431
				111,571

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

7. GOVERNANCE COSTS

Total Funds 2022 £ Direct costs – Governance 8,929 NET INCOME / (EXPENDITURE) This is stated after charging: 2022 £ Depreciation of tangible fixed assets: - owned by the charity 66,654 2,250 Accountancy fees – Independent Examination During the year, no Trustees received any remuneration (2021 - £NIL). During the year, no Trustees received any benefits in kind (2021 - £NIL). During the year, no Trustees received any reimbursement of expenses (2021 - £NIL).

Total funds 2021 £ 5,819

2021 £ 66,431 1,500

8. NET INCOME / (EXPENDITURE)

9. STAFF COSTS

Staff costs were as follows:

2022 £ Remuneration paid to employees 161,702 Employers NI 3,935 Employers Pension 2,044 Mileage allowance and travel costs for the transportation and 224 training of dogs 167,905	2021 £ 134,126 8,115 2,186 89 144,516

The average number of persons employed by the Society during the year was as follows:

	2022	2021
	No.	No.
Caring services (full & part time)	9	8

No employee received remuneration amounting to more than £60,000 in either year.

The remuneration and benefits received by key management personnel was £119,365 (2021: £115,578) during the year.

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

10. TANGIBLE FIXED ASSETS

COST At 1 May 2021 Additions At 30 April 2022 DEPRECIATION At 1 May 2021 Charge for the year At 30 April 2022 NET BOOK VALUE At 30 April 2022 At 30 April 2021	Freehold property £ 2,376,266 - 2,376,266 407,995 66,387 474,382 1,901,884 1,963,072	Equipment £ 2,677 - 2,677 45 268 313 2,365 2,632	Motor vehicles £ 11,159 - 11,159 11,159 - 11,159 - -	Total £ 2,390,102 - 2,390,102 419,199 66,654 485,853 1,904,249 1,970,903

Included in freehold property is land at cost of £30,000 which is not depreciated.

11. DEBTORS

VAT repayable Other debtors Prepayments & accrued income	2022 £ 211 7,992 9,489 17,692	2021 £ 15,318 14,269 335,335 364,922

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

12. CASH AT BANK AND IN HAND

Cash in hand: Cash balances Sub total Cash at Bank: Nat West Bank Current Account CAF Current Account HSBC CAF Redevelopment Account Shawbrook Sub total Total 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other taxation and social security Accruals and deferred income	2022 £ 340 340 18,834 75,190 - 70,039 730,000 894,063 894,403 2022 £ 10,042 2,184 3,276 15,502	2021 £ 170 170 92 52,899 5,357 2,102 430,000 490,450 490,620 2021 £ 6,001 2,003 2,005 10,009

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

14. STATEMENT OF FUNDS - CURRENT YEAR

DESIGNATED FUNDS Designated Funds - all funds GENERAL FUNDS General Funds - all funds Total Unrestricted funds RESTRICTED FUNDS Restricted funds – all funds Total restricted funds Total of funds	Balance at 1 May 2021 £ - 2,816,436 2,816,436 - - 2,816,436	Income Expenditure £ £ - - 324,773 (340,367) 324,773 (340,367) - - - - 324,773 (340,367)	Transfers in/out £ - - - - - -	Balance at 30 April 2022 £ - 2,800,842 2,800,842 - - 2,800,842

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

14. STATEMENT OF FUNDS (continued) STATEMENT OF FUNDS - PRIOR YEAR Balance at 1 May 2020 Income £ £ DESIGNATED FUNDS Designated Funds - all funds - - - - GENERAL FUNDS General Funds - all funds 2,485,224 621,229 Total Unrestricted Funds 2,485,224 621,229 RESTRICTED FUNDS Restricted funds – all funds - - Total restricted funds - - Total of funds 2,485,224 621,229	Expenditu re £ - - (290,017) (290,017) - - (290,017)	Transfers in/out £ - - - -	30 April 2021 £ - -
			2,816,436 2,816,436
			- -
		-
			2,816,436

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Tangible fixed assets Current assets Creditors due within one year ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Tangible fixed assets Current assets Creditors due within one year		Restricted funds 2022 £ - - - - Restricted funds 2021 £ - - - -	Unrestricted funds 2022 £ 1,904,249 912,095 (15,502) 2,800,842 Unrestricted funds 2021 £ 1,970,903 855,542 (10,009) 2,816,436	Total funds 2022 £ 1,904,249 912,095 (15,502) 2,800,842 Total funds 2021 £ 1,970,903 855,542 (10,009) 2,816,436

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

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CHILTERNS DOG RESCUE SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

16.ANALYSIS OF CHANGES IN NET DEBT

	Balance at			Balance
	beginning of		Other	at end
	year	Cash Flow	changes	of year
	£	£	£	£
Cash at bank and in hand	490,620	403,783	-	894,403
	-----------------------------------------------------	-----------------------------------------------------	-----------------------------------------------------	--------------------------------------------
Total cash and cash equivalents	490,620	403,783	-	894,403
	-----------------------------------------------------	-----------------------------------------------------	-----------------------------------------------------	--------------------------------------------
Loans	-	-	-	-
	-----------------------------------------------------	-----------------------------------------------------	-----------------------------------------------------	---------------------------------------------
Total net debts	490,620	403,783	-	894,403
	======================	======================	====================	=================

17. CAPITAL COMMITMENTS

The Charity has the following capital commitments

2022 £ -	2021 £
	-

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