CAVALIERS IN NEED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2023
Charity Number- 102896

CA VALIERS IIV NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
CONTENTS
Page
Contents
Officers
Trustee's Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
Page 1

CA VALIERS IIV IVEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
OFFICERS
COMMIrfEE
CHAIRPERSON
Mrs C Southwell
SECRETAR Y
Mrs G Dewart
TREASURER
Mrs G Hobson
TRUSTEES
Ms R Aiken
Ms L Hendron
Mrs C Southwell
Mrs W Curtis
Mrs G Hobson
Mrs A Sproule
INDEPENDENT EXAMINER
Minshull & Co
Chartered Accountants
19 Crescent Business Park
LISBURN
BT28 2GN
BANKERS
Ulster Bank
Moira Office
49 Main Street
Moira
CRAIGAVON
BT67 OLQ
HEAD OFFICE
68 Silverwood Leaves
Lurgan
CRAIGAVON
BT66 6LB
Page 2

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
TRUSTEE REPORT
The trustees present their annual report together with the financial statements for the year to 31
August 2023.
AIMS AND OBJECTIVES
Cavalier5 in Need was established during 2013 but formally adopted a constitution in August 2015.
Its purposes are specifically to take in, care for, rehabilitate and rehome stray and unwanted Cavalier
King Charles Spaniels, Cavalier cross type dogs and any other dogs that may accompany them as
companion dogs.
This is done via the charity's foster care network and includes the following
to educate the public about purchasing pups from responsible and ethical health testing
breeders;
to educate the public about the many health issues affecting the breed, and provide
information, guidance and advice;
to research Cavalier health so s to remain up to date and impart further knowledge.
APPLICATION OF INCOME AND PROPERTY
The property of the charity must be applied for purposes in accordance with section 2 of the Charities
Act (Northern Ireland) 2008.
TRUSTEES
The charity and its property must be managed and administered by a committee comprising the officers
and other members elected in accordance with the constitution. The officers and other members of the
commitLee are the trustees of the charity and are a stated on page 2.
The charity must have the following officer5
Chairperson
Secretary
Treasurer
A trustee must be a member of the charity or the nominated representative of an organisation that is a
member of the charity.
The number of trustees must not be less than three and will not be subject to a maximum.
A trustee may not appoint anyone to act on his or her behalf at meetings of trustees.
APPOINTMENT AND POWERS OF TRUSTEES
The charity in general meeting must elect the officers and the other trustees.
All of the trustee5 must retire with effect from conclusion of the annual general meeting next after his
or her appointment but are eligible for re-election at that annual general meeting.
The trustees must manage the busienss of the charity and have powers to further the purposes as
mentioned above.
Page 3

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
TRUSTEE REPORT
(continued)
MEMBERSHIP
Membership is open to individuals over eighteen years of age or organisations that are approved by the
trustees.
The trustees may only refuse an application for membership if, acting reasonably and properly, they consider
it to be in the best interests of the charity to refuse the application. The applicant must be informed in
writing within twenty one days of the decision.
Membership is not transferable to anyone else.
The trustees must keep a register of names and addresses of the members which must be made available
to any member on request.
Membership is terminated if
the member dies or if an organisation ceases to exist;
the member resigns by written notice unless there would be less than two members after the
resignation.
any sum due from the member to the charity is not paid in full within six months of it falling
due;
the member is removed from membership by a resolution of the trustees that it is in the best
interests of the charity that his or her membership is terminated.
RESULTS
The Net Outgoing Resources for the year amounted to
-£18,714
(2022:
£4,724 Incoming)
FINANCIAL REVIEW AND RESERVES POLICY
Funds were generated during the year from donations and collections of £32,266, rehoming fees
of £154,075 and £4,750 grants. The main expenses incurred in carrying out the charity's activities
were the retrieving dogs, £40,985, and veterinary fees amounting to £112,399.
Reserves at 31 August 2023 were
£76,943 most of which are readily available funds covering many
years. running costs excluding wages. Currently the core costs are funded by the surplus of income raised
over the direct costs, main ly professional costs of veterinarian fees. Expenditure is planned to provide
services to support the company's objectives therefore most expense is directly for the charitable
purposes during the year. General funds are unrestricted funds which are available for use at
the discretion of the trustees in furtherance of the general objectives of the charity and which have not
been designated for other purposes. Designated funds comprise unrestricted funds that have been set
aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the
notes to the financial statements if identified as such. Restricted funds are funds which are to be used in
accordance with specific restrictions imposed by donors or which have been raised by the charity for
particular purposes. The cost of i-aising and administering such funds are charged against the specific fund.
ACTIVITY DURING THE YEAR
The cost of living crisis imparted the number of dogs coming into our foster care from family surrenders
and also as breeders down-sized. We took into our care and rehomed record numbers of dogs this year
a nd thi5 Put significant stress on our operations.
When resources allowed we colltinued to support a small number of foreign dogs e.g.Turkey where they
were impacted by the earthquake.
Page 4

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
TRUSTEE REPORT
(continued)
The cost of living crisis also impacted fundraising but this was offset by strong rehoming as well as
grant funding and increased petting days.
IMPACT OF COVID-19
As mentioned in the activity review, the impact of coranavirus restrictions meant that there was naturally
a bigger concentration on remote activities, which ran successfully. There was no lasting impact
on the charity's sustainability due to the low overhead model and healthy reserves. Most donation5
are made online through Paypal and bank transfer so general income held up fairly well. Any fundraising
activities that would have involved gatherings, especially indoors, had ceased in lockdown but
fundraising continues to play a part in providing income for the charity, albeit not in 2022123. The
trustees are satisfied that they made any necessary adjustments to ensure that Cavaliers in Need
continued and will continue to achieve its objectives. There is no significant ongoing effect from COVID 19.
GOING CONCERN
The trustee5, having considered the charity's income streams and reserves, are content that these are
sufficient to weather any short-term issues over the next 12-18 months and that the going concern
basis is appropriate.
FUTURE PLANS
The charity's current fundir)g is stable and our focus remains on managing our veterinary costs tightly.
We intend to continue on this basis in the near future and to focus on generating funds to ensure our
costs are covered in the future.
RELATED PARTIES
The charity carries out no transactions with any related party.
TAX STATUS
The Inland Revenue has accepted that Cavaliers in Need is a charity and registered it as such under
the reference XN 79682. The charity Is registered with the Charity Commission for Northerr) Ireland.
INDEPENDENT EXAMINER
The independent examiner, Donald R Minshull FCA of Messrs Minshull & Company, Chartered Accountants
and Statutory Auditor, offers himself for re-appointment as independent examiner.
BY ORDER OF THE COMMITTEE
Chairperson
Date
20 January 2024
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF
CAVALIERS IN NEED
We have examined the financial statements, on pages 7 to 12, which comprise the Statement of Financial
Activities, Balance Sheet and related notes of Cavaliers In Need for the year ended 3 1 August 2023.
The financial reporting framework that has been applied in their preparation is applicable law and
Charities SORP (FRS 102) and the accounting policies set out therein.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an
audit is not required for this year under section 65 of the Charities Act (Northern Ireland) 2008 and that an
independent examination is needed.
It is my responsibility to
examine the accounts under section 65 of the Charities Act
follow procedures laid down in the general directions given by the Charity Commission for Northern Ireland
under Section 65(9)(b> of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examiner's statement
My exami nation was carried out in accordance with general directions given by the Charity Commission for Nl,
as required under section 65(9)( b) of the Charities Act (Northern Ireland ) 2008.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those record5. It also includes consideration of any unusual items or disclosures in the accounts,
and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the
accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below.
My role is to state whether any material 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. The the accounts do not accord with those accounting record5
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further inft)rmation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the malters l. to 4. 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.
D R Minshull FCA - Independent Examiner
Minshull & Co, Statutory Auditor
Date
20 January 2024
Page 6

CAVALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023
2023
2022
INCOMING RESOURCES
Note
Unrestricted Grants and Donations
Rehoming Fees
Restricted Fund Grants and Fees
Sundry Income
32,266
154,075
4,750
794
43,034
145,880
23,500
46
191,885
212,450
RESOURCES EXPENDED
EXPENDITURE ON CHARITABLE ACTIVITIES
Retrieval of Dogs & Transport Costs
Food and Supplies
Fundraising Costs
Veterinary Treatrnents
Travel & Subsistence Costs
Motor Expeiises
Restricted Fund Activities
Veterinary and Medical Expenses
Retrieval of Dogs & Transport Costs
37,985
4,694
58, 657
4,440
1,033
118,560
2,233
7,187
95,691
2,737
5,090
16,708
3,000
6,042
2,500
Total
(165,905)
(200,653)
Total Income less Direct Charitable Expenditure
25,980
11,807
GOVERNANCE AND SUPPORT COSTS
Insurance
Equipment Repairs and Leasing
Postage, Stationery and Office Supplies
Advertising and Website Expenses
Depreciation
Bank Charges
Sundry Expenses
2,870
290
363
115
1,894
675
io
2,395
286
460
442
1,817
415
GOVERNANCE EXPENSES
Legal and Professional fees
Accountancy & Examination Fees
179
870
280
990
Total
(7,266)
(7,083)
BANK INTEREST RECEIVABLE
Net Income(Expenditure) for the Year
18,714
4, 724
Total Funds Brought Forward at I September 2022
58,229
53,505
Total Funds Carried Forward at 31 August 2023
76,943
58,229
The notes on pages 9 to 12 form part of these accounts
Page 7

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
BALANCE SHEET AS AT 31 AUGUST 2023
Note
2023
2022
Fixed Assets
6,390
7,901
Current Assets
85,248
64,820
Current Liabilities (arnounts falling due within one year)
5 (14,695)
(14,492)
Net Current Assets
70,553
50,328
Net Assets
76,943
58,229
FUNDS
Unrestricted Funds
76,943
43,271
Restricted Funds
6&7
14,958
Balance at 31 August 2023
76,943
58,229
Approved, and authorised for issue, by the Trustees on the date below and signed on its behalf by
Chairperson
Date
20 January 2024
Treasurer
Secretary
The notes on pages 9 to 12 form part of these accounts
Page 8

CA VALIERS IN IVEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
NOTES TO THE FINANCIAL STATEMENTS
I. ACCOUNTING POLICIES
The following accounting policie5 have been used consistently in dealing with items which are considered
material in relation to the charity's financial statements.
(a)
Basis of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporti ng Standard applicable in the UK and Republic of Ireland (FRS 102 Section la)
(Charities SORP (FRS1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland.
The charity meets the defi nition of a public benefit entity under FRS 102. Assets and liabilities are initially
recognised at historical cost or transacton value unless Otherwise stated in the relevant accounting policy note.
(b)
Reconciliation With Previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have decided that in applying Ihe accounting policies required by
FRS 102 Section l(a) and the Charities SORP FRS 102 no restatement of comparative items was required.
(c)
Preparation of the Accounts on a Going Concern Basis
The charity reported
£18,715 cash inflow for the year and the trustees have formulated a strategy that
will secure the immediate future of the charity for the next 12 to 18 months and on that basis the charity is
going concern.
(d)
Income
Income is recognised when the company has entitlement to the funds, any performance conditions have been met,
it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, of a revenue nature, is recognised when the company has entitlement to
the funds, any performance condition5 attached to the grants have been met, it is probable that the income will be
received and the amount can be measured reliably and is not repayable to the Funder.
Capital grants are amortised in line with the depreciation of the associated assets, the purchase of which has been,
funded by said grant5.
(e)
Donated Services and Facilities
Donated professional services and donated facilitie5 are recogni5ed as income when the company has control over
the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the
use of the item by the charity is probable and the economic benefit can be measured reliably. In accordance with
the Charties SORP (FRS 102) general volunteer time is not recognised.
On receipt, donated professional Services and donated facilities are recognised on the basis of the value of the gift
to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of
equivalent economic benefit on the open market; a corresponding amount 15 then recognised in expenditure in the
period of receipt.
(f)
Interest Receivable
Interest on funds held on deposit Is included when receivable and the amount can bemeasured reliably by the
company, normally upon notification of the interest paid or payable by the financial institution.
Page 9

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
NOTES TO THE FINANCIAL STATEMENTS
(continued)
(g)
Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purpoes of the company. Designated
funds are unrestricted funds of the charity that the directors have decided at their discretion to set aside to use
for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for
particular areas of the company's work.
(h)
Expenditure and Irrecoverable Value Added Tax
Expenditure is recog nised once there is a legal or constructive obligation to make a payment to a third party, it
is probable that settlement will be requireed and the amount of the obligationcan be measured reliably.
Expenditu re is classified under the following activity headings:
costs of raising funds comprise the costs of commercial trading
expenditure on charitable activities includes the costs of activities undertaken to further the
purposes of the company
governance and support costs include all other costs
Irrecoverable Valije Added Tax is charged as a cost against the activity for which the expenditure was incurred.
Support Costs
Support costs are disclosed separately in the Statement of Financial Activities.
(i)
Tangible Fixed Assets and depreciation
Tangible fixed assets costing £200 or more are stated in the accounts at original cost less depreciation in order
to write off the cost of fixed assets, over their estimated useful lives, using the following annual rate
Vehicles and Equipment
250/0 Straight line
(k)
Debtors
Debtors and accrued income are recogni5ed at the settlement amount due after any discount offered. Prepayments
are valued at the amount prepaid.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short matu rity of three
months or less from the date of acquisition or opening of the deposit or similar account.
(m)
Creditors and Provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event
that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount
after any discounts.
(n)
Financial Instruments
The charity only has financial a55ets and financial liabilities of a kind that qualify a5 basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at thei r
settlement value with the exception of bank loans which are subsequently measured at amortlsed cost using
the effective interest method.
Page 10

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
NOTES TO THE FINANCIAL STATEMENTS
(continued)
(o)
Charity status and members liability
The charity is unincorporated. The members include the trustees that are listed on page 2.
2. YEAR'S SURPLUS IS STATED AFTER CHARGING(CREDITING):
2023
2022
Accountancy Fees
Examination Fees
435
435
495
495
3. TANGIBLE FIXED ASSETS
Fixtures &
Equipment
Motor
Vehicles
TOTAL
COST
at I September 2022
Additions
Disposals
690
383
12,330
13,020
383
31 August 2023
1,073
12,330
13,403
DEPRECIATION
at I September 2022
Charge for the Year
On Disposals
187
250
4,932
1,644
5,119
1,894
31 August 2023
437
6,576
7,013
BALANCE SHEET VALUE
31 August 2023
636
5,754
6,390
4. CURRENT ASSETS
2023
2022
Prepayments and Accrued Income
Cash at Bank and In Hand
6,447
78,801
6,216
58,604
85,248
64,820
5. LIABILITIES (Amounts falling due within one year)
2023
2022
Bank Overdraft
Accruals and Deferred Income
14,695
14,492
14,695
14,492
Page11

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
NOTES TO THE FINANCIAL STATEMENTS
(continued)
6. FUNDS
Unrestricted
Restricted
2023
2022
2023
2022
Balance at I September 2022
(Deficit)Surplus for the year
43,271
33,672
62,994
(19,723)
14,958
(14,958)
14,958
Funds at 31 August 2023
76,943
43,271
14,958
7. RESTRICTED FUNDS ANALYSIS
At I Sept
2022
Incoming
Resources
Resources
Expended/
Transfers
At 31 August
2023
Funder -
Pets at Home
Enkalon
Animal Defence Trust
Jean Sainsbury
Great Dane Adoption
Belfast International Airport
Schnauzerfest
4,958
(4,958)
1,500
(1,500)
(10,000)
(1,500)
(1,250)
(500)
10,000
1,500
1,250
500
Total
14,958
4,750
(19,708)
8. TRUSTEES
The trustees received no emoluments or expenses payments during the year.
9. EMPLOYEES
Number of employees
There are no persons employed by the charity during the year.
10. RELATED PARTIES
The are no related party transactions to report for the year.
11. PRESENTATION CURRENCY
The presentation currency of these financial statements is pounds sterling (£G8P).
Page 12