2021-02-28-accounts

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REGISTERED CHARITY NUMBER: 289083

`Report of the Trustees and`

Unaudited Financial Statements for the Year Ended 28 February 2021

`for`

`Vigil German Shepherd Dog Rescue`

Brewers Chartered Accountants
Bourne House
Queen Street
Gomshall
Surrey
GU5 9LY

Vigil German Shepherd Dog Rescue

Contents of the Financial Statements
for the Year Ended 28 February 2021

		`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`	`9`

Vigil German Shepherd Dog Rescue

`Report of the Trustees for the Year Ended 28 February 2021`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
28February2021.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective1 January
2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Theobjectiveofthecharityistorelievethesufferingofdogs(andinparticular,GermanShepherddogs) in
needofshelter,care,attentionorotherassistanceandinparticular(butnotexclusively),torescue, provide,
findormaintainshelterfor,providecarefor,rehabilitate(includingbutnotexclusivelybyproviding or
arrangingtraining)andwhereveritispracticalandappropriatetodoso,torehomesuchanimalsthat have
beenabandoned,ill-treated,neglectedorwhichareotherwiseinneedofsuchshelter,care,attention or
assistance (or to facilitate any of the foregoing matters)..

`Public benefit`

TheTrusteesaresatisfiedthattheactivitiesofthecharityarecarriedoutforthepublicbenefit,having due
regard for guidance given by The Charity Commission.

`Volunteer Support`

Throughanetworkofvolunteersweassesstheneedsofdogsreferredtousbyowners,vets,kennels, dog
wardensandthepolice,andstrivetoprovideeitherongoingcare,newhomesorrehabilitationtraining. We
usecommercialkennelsandselectedfosterhomeswherethedogcannotremaininitscurrenthome until
suchtimeasapermanentsolutiontoitsneedsisfound.Volunteersalsoprovideexercise,grooming and
socialising to dogs in kennels. We are extremely grateful for the tremendous efforts of our volunteer body.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

IntheyeartoFebruary2021werehomed12dogs.TheyeartoFebruary2021obviouslyincludedthe COVID
pandemicwhichaffectedthenumbersofdogswewereabletohelpduetovolunteershavingtoisolate at
varioustimesandbeingunabletodo homechecksormeetprospectiveadoptersItalsoresultedinthe closure
ofthekennelswehadbeenusingasaresultofthedownturninbusinessforthecommercialboardingside of
thekennelbusiness.Findingnewkennelshasbeenabigstruggle,partlyduetorestrictionsarisingfrom the
pandemicbutalsofindingsuitablekennelswillingtotakeinourrescueanimals.Intheabsenceofkennels we
havemanagedtorehomeafewdogsdirectfromhometohomeandwehavealsobeenableto give
advice, both over the phone and in person to owners who have been considering rehoming their dog.

Wealsocontinuetogiveongoingfinancialsupporttoseveraldogs(6dogsintheperiodtoFebruary 2021)
whowererehomedwithexistingmedicalconditionsforwhichthenewownerswouldnotbeableto obtain
insurancecover;thevalueofthatsupportamountedtojustunder£2,000whichdoesnotincludethe medical
bills we have paid for dogs in our care before they were rehomed.

`FINANCIAL REVIEW`

`Financial position`

Intheyearto28February2021,thecharityenjoyedincomefromagenerouslegacyinexcessof£198,000, in
additiontoregulardonations,whichunderpinnedtotalincomeof£213,085(2020:£167,927)andresulted in
netincomeof£196,193(2020:£116,655)whichhasbeenaddedtoreservesbroughtforwardtoprovide total
funds,allunrestricted,attheyearendof£756,573(2020:£560,380)andarerepresentedprincipallyby cash
held at nominated bank accounts.

`Reserves policy`

Thecharityseekstomaintainalevelofunrestrictedfreereservesequivalentto,atleast,the budgeted
unrestrictedexpendituresforaperiodofsixmonths.Asat28thFebruary2021,VigilGermanShepherd Dog
Rescueheldunrestrictedfreereservesinexcessof£750,000whichismorethansufficienttocomplywith the
adopted policy..

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 1

Vigil German Shepherd Dog Rescue

`Report of the Trustees`

`for the Year Ended 28 February 2021`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Recruitment and appointment of new trustees`

Newtrusteesareusuallyrecruitedfromthevolunteerbodyandareappointedbyagreementofall existing
trustees in general meeting.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number` `289083`

Principal address
Rosemead
Margery Lane
Lower Kingswood
TADWORTH
Surrey
KT20 7BG
Trustees
H Baker (appointed 30.12.20)
M Clarke
N Scott
E Wills
M Young

Independent Examiner
Brewers Chartered Accountants
Bourne House
Queen Street
Gomshall
Surrey
GU5 9LY

The website address for the charity is www.vigil-gsd-rescue.org.uk

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

...........................................................................
H Baker - Trustee

Page 2

Independent Examiner's Report to the Trustees of
Vigil German Shepherd Dog Rescue

`Independent Examiner's Report to the Trustees of Vigil German Shepherd Dog Rescue`

IreporttothetrusteesonmyexaminationofthefinancialstatementsofVigilGermanShepherdDog Rescue
('thecharity')fortheyearended28February2021whichcomprisetheStatementofFinancialActivities, the
Balance Sheet and related notes.

Thisreportismadesolelytothecharity'strustees,asabody,inaccordancewithsection145ofthe Charities
Act2011.MyworkhasbeenundertakensothatImightstatetothecharity'strusteesthosemattersI am
requiredtostatetotheminthisreportandfornootherpurpose.Tothefullestextentpermittedbylaw,I do
notacceptorassumeresponsibilitytoanyoneotherthanthecharityandthecharity'strusteesasabody, for
my work, for this report, or for the opinions I have formed.

`Responsibilities and basis of report`

Asthetrusteesofthecharityyouareresponsibleforthepreparationofthefinancialstatements in
accordance with the requirements of the Charities Act 2011 ('the Act').

Ireportinrespectofmyexaminationofthecharity'sfinancialstatementscarriedoutundersection145of the
ActandincarryingoutmyexaminationIhavefollowedalltheapplicableDirectionsgivenbythe Charity
Commission under section 145(5)(b) of the Act.

An independentexaminationdoesnotinvolvegatheringalltheevidencethatwouldberequiredinan audit
andconsequentlydoesnotcoverallthemattersthatanauditorconsidersingivingtheiropinionon the
financialstatements.Theplanningandconductofanauditgoesbeyondthelimitedassurancethat an
independentexaminationcanprovide.ConsequentlyIexpressnoopinionastowhetherthe financial
statementspresenta'trueandfair'viewandmyreportislimitedtothosespecificmatterssetoutin the
independent examiner's statement.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:

¢ accounting records were not kept in respect of the charity as required by section 130 of the Act; or
¢ the financial statements do not accord with those records; or

¢thefinancialstatementsdonotcomplywiththeapplicablerequirementsconcerningtheformand content
ofaccountssetoutintheCharities(AccountsandReports)Regulations2008otherthananyrequirement that
theaccountsgivea'trueandfairviewwhichisnotamatterconsideredaspartofan independent
examination.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingofthefinancial statements
to be reached.

A M Skilton
ACA
Brewers Chartered Accountants
Bourne House
Queen Street
Gomshall
Surrey
GU5 9LY

Date: .............................................

Page 3

Vigil German Shepherd Dog Rescue

`Statement of Financial Activities for the Year Ended 28 February 2021`

		`28.2.21`	`29.2.20`
		`Unrestricted`	`Total`
		`fund`	`funds`
	`Notes`	`£`	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and legacies`		`212,611`	`166,797`
`Investment income`	`2`	`474`	`1,130`
`Total`		`213,085`	`167,927`
`EXPENDITURE ON`
`Raising funds`	`3`	`3,300`	`3,225`
`Charitable activities`
`Resources expended`		`13,592`	`48,047`
`Total`		`16,892`	`51,272`
`NET INCOME`		`196,193`	`116,655`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`		`560,380`	`443,725`
`TOTAL FUNDS CARRIED FORWARD`		`756,573`	`560,380`

The notes form part of these financial statements

Page 4

Vigil German Shepherd Dog Rescue

`Balance Sheet`

`28 February 2021`

`28.2.21` `Unrestricted` `fund` `Notes` `£` `CURRENT ASSETS` `Cash at bank` `761,524` `CREDITORS` `Amounts falling due within one year` `7` `(4,951)` `NET CURRENT ASSETS` `756,573` `TOTAL ASSETS LESS CURRENT LIABILITIES` `756,573` `NET ASSETS` `756,573` `FUNDS` `8` `Unrestricted funds` `756,573` `TOTAL FUNDS` `756,573`	`29.2.20` `Total` `funds` `£` `562,631` `(2,251)` `560,380` `560,380` `560,380` `560,380` `560,380`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:

.............................................
H Baker - Trustee

The notes form part of these financial statements

Page 5

Vigil German Shepherd Dog Rescue

`Notes to the Financial Statements for the Year Ended 28 February 2021`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102) (effective
1January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicablein the
UKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.

`Income`

All incomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.

`2. INVESTMENT INCOME`

`3.`

	`28.2.21`	`29.2.20`
	`£`	`£`
`Deposit account interest`	`474`	`1,130`
`RAISING FUNDS`
`Raising donations and legacies`
	`28.2.21`	`29.2.20`
	`£`	`£`
`Support costs`	`3,300`	`3,225`

`4. INDEPENDENT EXAMINERS' REMUNERATION`

The amount remunerated to Independent Examiners in the year was £3,300 (2021: £3,225).

continued...

Page 6

Vigil German Shepherd Dog Rescue

`Notes to the Financial Statements - continued for the Year Ended 28 February 2021`

`5. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended28February2021norfor the
year ended 29 February 2020.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended28February2021norfortheyear ended
29 February 2020.

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`6.`	`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`
			`Unrestricted`
			`fund`
			`£`
	`INCOME AND ENDOWMENTS FROM`
	`Donations and legacies`		`166,797`
	`Investment income`		`1,130`
	`Total`		`167,927`
	`EXPENDITURE ON`
	`Raising funds`		`3,225`
	`Charitable activities`
	`Resources expended`		`48,047`
	`Total`		`51,272`
	`NET INCOME`		`116,655`
	`RECONCILIATION OF FUNDS`
	`Total funds brought forward`		`443,725`
	`TOTAL FUNDS CARRIED FORWARD`		`560,380`
`7.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
		`28.2.21`	`29.2.20`
		`£`	`£`
	`Other creditors`	`4,951`	`2,251`

continued...

Page 7

Vigil German Shepherd Dog Rescue

Notes to the Financial Statements - continued
for the Year Ended 28 February 2021

`8. MOVEMENT IN FUNDS`

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above ar
Unrestricted funds
General fund
TOTAL FUNDS Net
movement
At
At 1.3.20
in funds
28.2.21
£
£
£
560,380
196,193
756,573
560,380
196,193
756,573
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
213,085
(16,892)
196,193
213,085
(16,892)
196,193
Net
movement
At
At 1.3.19
in funds
29.2.20
£
£
£
443,725
116,655
560,380
443,725
116,655
560,380
e as follows:
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
167,927
(51,272)
116,655
167,927
(51,272)
116,655

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Net` `movement` `At 1.3.19` `in funds` `£` `£` `443,725` `312,848` `443,725` `312,848`	`At` `28.2.21` `£` `756,573`
		`756,573`

continued...

Page 8

Vigil German Shepherd Dog Rescue

`Notes to the Financial Statements - continued`

for the Year Ended 28 February 2021

`8. MOVEMENT IN FUNDS - continued`

A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `381,012` `(68,164)` `312,848` `381,012` `(68,164)` `312,848`

`9. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 28 February 2021.

Page 9

Report of the Trustees and

for

Vigil German Shepherd Dog Rescue

Report of the Trustees for the Year Ended 28 February 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

Public benefit

Volunteer Support

ACHIEVEMENT AND PERFORMANCE

Charitable activities

FINANCIAL REVIEW

Financial position

Reserves policy

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Report of the Trustees

for the Year Ended 28 February 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 289083

Independent Examiner's Report to the Trustees of Vigil German Shepherd Dog Rescue

Responsibilities and basis of report

Independent examiner's statement

Statement of Financial Activities for the Year Ended 28 February 2021

Balance Sheet

28 February 2021

Notes to the Financial Statements for the Year Ended 28 February 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Income

Expenditure

Taxation

Fund accounting

2. INVESTMENT INCOME

3.

4. INDEPENDENT EXAMINERS' REMUNERATION

Notes to the Financial Statements - continued for the Year Ended 28 February 2021

5. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

8. MOVEMENT IN FUNDS

Notes to the Financial Statements - continued

8. MOVEMENT IN FUNDS - continued

9. RELATED PARTY DISCLOSURES

`Report of the Trustees and`

`for`

`Vigil German Shepherd Dog Rescue`

`Report of the Trustees for the Year Ended 28 February 2021`

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

`Public benefit`

`Volunteer Support`

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

`FINANCIAL REVIEW`

`Financial position`

`Reserves policy`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

`Report of the Trustees`

`for the Year Ended 28 February 2021`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Recruitment and appointment of new trustees`

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number` `289083`

`Independent Examiner's Report to the Trustees of Vigil German Shepherd Dog Rescue`

`Responsibilities and basis of report`

`Independent examiner's statement`

`Statement of Financial Activities for the Year Ended 28 February 2021`

`Balance Sheet`

`28 February 2021`

`Notes to the Financial Statements for the Year Ended 28 February 2021`

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

`Income`

`Expenditure`

`Taxation`

`Fund accounting`

`2. INVESTMENT INCOME`

`3.`

`4. INDEPENDENT EXAMINERS' REMUNERATION`

`Notes to the Financial Statements - continued for the Year Ended 28 February 2021`

`5. TRUSTEES' REMUNERATION AND BENEFITS`

`Trustees' expenses`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`8. MOVEMENT IN FUNDS`

`Notes to the Financial Statements - continued`

`8. MOVEMENT IN FUNDS - continued`

`9. RELATED PARTY DISCLOSURES`