``` 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 ```