Lucy's Trust Annual Report and Recelpts and Payments Account For the period 1st November 2021 to 31st October 2022 Northern Ireland Charities Number: 102210 Lucy's Trust Contents Page Charity Information Trustee's Annual Report Independent Examiner's Report to the Trustees statement of Receipts and Payments Statement of Assets and Liabilities Notes to the Financial Statements Lucy's Trust References and adminlstrative detalls Charity Name: Lucy's Trust Charity Registration Number.. 102210 Contact Address: Rob Durston Photography 81-129 Springfield Road 3rd Floor Belfast BT12 7AE Trustees: Dr Olivia Kennedy Mr Robert Durston Ms Charmaine Kennedy Independent Examiner: S.M. Vint & Co 8 Newry Road Banbridge BT32 3HN Bankers: Ulster Bank Lucy* Trust NIC102210 Report approved 2910812023 Lucy's Trust, CIO Rob Durston Photography, 81-129 Springfield Road, 3Rd Floor, Bellasl, 8T12 7AE Trustee board: Dr Olivia Kennedy Mr Robert Durslon Ms Charmaine Kennedy The trustees present the annual report and statement of Receipts and payments and Assets and liabilities for Lucy's Trusl for the year ended 31 st October 2022. In priKlucing this document and in our activities throughout the year. Lucy's Trusl has given careful consideration to the Charity Commission for Nl's guidance on public benefit to ensure that all activities enlered Into have helped to achieve our objectives, and also to ensure that public benelil Is provided. The charity's purposes are.. To relieve canine sufFering, and distress by taking in stray, negle¢led and unwanted dogs. particularly those which have been neglected and require subsequent veterinary allention. and those whioh have diff icully finding rescue space elsewhere (due lo breed or behavioural issues), with the aim of rehabililating thosa dogs, providing proper care and veterinary treatment and rehoming them where possible. Where rehoming is not possible to provide permanent sancluary for those do9S. To educate the public in matters relating to animal welfare, treatment and care of animals, specifically the proper care and treatment of dogs, In so doing to encourage a humane attitude among￿ the public towards animals. The principal activities of the charity are to work with dogs at the sanctuary who have behavioural issues. lo show the general public that these dogs can be worked with safely and their problems overcome, and lo provide sound advice and educalion lo the wider public lo assist with safe responsible ownership of dogs, to improve both canine wellare, and help prevent dog bites, Ihrough proper understanding of dog behaviour. Education is provided on request by direct messaging, via the public forum of Facebook, and by organising information days and talks with qualrfied canine behaviourists. Lucy's Trust continues to take into the sanctuary, where kennel space and time permits, dogs who have issues which preclude them going to a normal" rescue cenlre, or finding a home wilh the public (due lo bile history etcl. We now mainly lake in dogs from oiher rescues who have a significant bite history, who are ferallsemi feral and cannot be placed into public homes, and lo which ihe rescues facilities and environment are not deemed suitable to provide long ierm care for these dogs with regards to their mental health and therefore their wellbeing. Meeting the crileria of relieving canine distress and suffeTing. Win the year beginning October 31st 2021 and ending October 31s12022, we look in four dogs. One dog (border collie) came Irom 8 public home into our care. through the lacilitation of a dog trainer and behaviourisl who deemed him unsafe lo be publicly rehomed. One dog came from Almost home animal rescue, and had been waiting on a place hère for over years. He had a significant bite history and was now al high risk of euthanasia. 11 was felt Ihal the environment here would be much more suited lo his needs. with only his caregivers here, he was able to decomprèss and avoid his triggers. A third dog came frorn Monaghan pound as an emergency, she was to be euthanised the next day. her behaviour in kennels meant that the pound could not rheum her to the public as she showed severe fear aggression. The lourth dog was a private rehome, an 8 year old springer with mild behavioural issues, bul where no place could be found for her Irescuas all full) we decided to fit her inlo our homè. All of these dogs were offered permanenl sanctuary at the Trust, and have settled in well and safely. We continued to provide permanenvtemporary sanctuary to over 30 dogs at any one time , and have provided veterinary care for chronic and acute conditions arising in these animals, many of whom are now elderly or gerialric. we provided ongoing treatmenl and managemenl of arthritis lor many ol our dogs. In the Time period 31st O¢tober 2021, until 31st October 2022, we sadly had to euthanise four dogs, Ruby (staffie-15 years old) due to cancer. Cassie, (lab x rottie- 10 years old) due lo seizeres from bacterial encephalopathy, Suuki (collie x -15 years old) cancer, and Lady (14 yo Pomeranian) due I complications Irom diabetes. Behavioural help requests.. We are unfortunately now s&&ing the result of lock down in the behavioural requests for help, requests for surrenders and unfortunately every pound and animal rescue is struggling with the sheer weighl ol dogs needing placement and help. It has been unpre¢edented and will no doubt persisl for the foreseeable future. Olher business.. We had a portion ol Toofing replaced in February 2022, and hope to raise lunds lo replace all roofing in Ihe coming years. Unfortunalely to dua Director Olivia Kennedys ill heallh in this time period, no progress was made on lundraising. Lu¢y's Trusl has given careful consideralion to Ihe Charity Commission for Nl's guidance on public benefil to ensure that all activities enlered into have helped to achieve our objectives, and also to ensure that public benefit is provided. Goin concern The Irustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place lo ensure that the organisation can continue in ils activities and that the financial statements for the year ended 31 st October 2022 can be signed off as a going concern. Slructure vernance and mana ement Lucy's Trust is governed by Constitution vernin documenl and ¢onstilution of the charit Recruitmenland a intment ol Trustees Trustees are elected at the Annual General Meeting by fellow Trustees. All Trustees musl agree on the eleclion of an individual Pa and remuneration No trustee received any pay or remuneralion during the year nisational structure Lucy's Trust 15 governed by the T¥ustees, and managed by the director Olivia Kennedy, (who is also a trustee) Luc 's Trust- slalement ol Trustees, res nsibililies The Irustees are responsible for preparing the Truslee report, and the statement of receipts and payments, and statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to charities in Northern Ireland with income less than £250,000 réquires the Trustees to prepare a statemenl of receipts and payments and a statement ol assets and liabilities for each financial year. The Trustees are responsible for keeping accounting records which are sufficient lo show an explain the organisations transaclions, and disclose with reasonable accuracy at any time the assets and liabilities of the organisation. They are also responsible for safe guarding the assets of Lucy's Trust, and hence lor taking reasonable steps for the prevention and detection of fraud and other irregularfties Signed on behalf of the Trustees Truslee 1 Trustee 2 Date 29th August 2023 Independent Examlner's Report to Lucy's Trust I report on the accounts of the charity for the period ended 31st October 2022 which are set out on pages 5-6. Respectlve responsibilities of Trustees and Examiner As the charity's trustees you are responsible for the preparatlon of the accounts in accordance with the Charities Act (Northem Ireland) 2008. It is my responsibility to- examine the accounts under section 65 of the Charities Act: follow the procedure5 laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65{91(bl of the Charities Att," and state whether particular matters have come to my attention. Basis of Independent Examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried out in accordance with the general Directlons given by the Charity Commission for Northern Ireland under sertion 65(9llbl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosure5 in the accounts, and seeking explanations from you as charitytrustees concerning any such matters. My role is to state whether any materlal matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Att 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner'5 Statement I have completed my examination and have no concerns in respect of the matters111 to141 listed above and. in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Thomas Vint FCCA Forand behalf of S.M. Vlnt & Co Chartered Certlfled Accountants & Re8lstered Audltors 8 Newry Road Banbridge BT32 3HN Lucy's Trust Statement of Receipts & Payments for the period ended 31st October 2022 Unrestricted Restricted Note funds funds Prior year Total funds total funds Income and endowments from: Donations/Grants 14,341 14,341 43,975 Total income 14,341 14,341 43,975 Expenditure on: Raising Funds Charitable Activities Total expendlture Net income / (expendlture) resources 613 28,627 29,240 -14,899 613 28,627 29,240 -14,899 679 20,586 21,265 22,710 Lucy's Trust Statement of Assets & Liabilities- Period Ended 31st Ortober 2022 2022 2021 Reconciliation of funds at 31.10.22 Total funds brought forward Surplus/(deficitl this year end Total funds carried forward 31.675 -14,899 16,776 8965 22,710 31,675 Bank & Cash Balances Cash at bank and In hand 16,776 16,776 31675 31,675 Represented by Unrestricted funds Restricted funds Total Funds 16,776 31,675 IS,776 31,675 Notes on pages 7 to 8 are an integral part of these financial statements. The financial statements on pages 5 to 6 were approved by the Board of Trustees on 29th August 2023 and signed on its behalf by: Dr Olivia Kennedy- Trustee Mr Rob Durston- Trustee Lucy's Trust Notes to the financial statements for the period ended 31st October 2022 l. Accounting policies The principal accounting policies adopted, judgements and key source5 of estimation uncertainty in the preparation of the financial statements are as follows: a) Preparation of accounts on a golng concern basis The charity generally meets its day to day working capital requirements from its annual income. The Trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the charity has resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going concern basis b) Income Income is accounted for on a cash receipts basis as the amount is collected and are allocated as either restricted or unrestricted funds according to the terms of the donation. c) Expenditure Expenditure is recognised on a cash payments basis. dl Cash and cash equivalents Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. e) Funds Funds are classified as either restricted funds or unrestricted funds, defined as follows: Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the Charity. Unrestricted funds are expendable at the discretion of the trustee5 in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to apply the fund. 2. Income and endowments from: Unrestrirted Restricted Total 2022 Total 2021 Donations Glft Ald 12,346 995 12,346 995 42,693 1,282 Grants 1,000 14,341 1,000 14,341 43,975 Lucy's Trust Notes to the financial Statements for the year ended 31st October 2022 3. Analysis of Expenditure Unrestricted Restricted Total 2022 Total 2021 Raising Funds Advertising and Website Fundraising Boxes Paypal Fees Just Giving Fees Fundraising Events 163 163 163 13 437 13 437 515 613 613 679 Charitable Actlvities Feeding Bedding Livestock and Veterinary Insurance Equipment Repairs and Maintenance Waste Disposal Dog Licence Accountancy Sundry 10,776 1,145 10187 594 10,776 1,145 10,187 594 8,738 1,050 8436 719 75 4,304 988 4,304 988 936 32 600 33 28,627 600 33 28.627 20,586 Total Expenditure 29,240 29,240 21,265 4. Taxation Lucy's Trust is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. 5. Analysis of trustee remuneratlon and expenses. No Trustee recieved any payments other than foi out of pocket expenses incurred.