Company Registration No. N1603494 (Northern Ireland) CAUSEWAY COAST DOG RESCUE LIMITED (A company limited by guarantee and not having a share capital) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 Charity Reference NIC102935
CAUSEWAY COAST DOG RESCUE LIMITED CONTENTS Page Charity Information Trustees, rewt Independent examinerfs report Slatement of financial activities Balance sheet 9-10 Notes to the financial sLitements
CAUSEWAY COAST DOG RESCUE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Margaret Dimsdale-Bobby Carol Mcclenahan Gwyneth McQuiston Secretary Tara Cunningham Company Number N1603494 Charity Registration Number NIC102935 Reglstered Office 29 Maybrook Park Coleraine Co Londonderry BT52 ISN Independent Examiners Ruth Walls Chartered Certified Accountants 31 Lisnamud( Road Coleraine Co Londondery BT514HN Bankers Santander 14 The Diamond Coleraine Co Londondery BT52 1BP
CAUSEWAY COAST DOG RESCUE LIMITED TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2022 The trustees. who are also directors of the company for the purposes of (xmwany law. PTesent their report and financial statements for the y8ar ended 31 October 2022. The accounts have been prepared in accordance wilh the accounting polictes set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and 'AGGounting and Reporting by Charities: Siatement of RecomTnended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of ITeFand (FRS 102). (as amended for accounting FEriods commencing from 1 January 2016). Objectives and actmtles The charitws objectives are specffically restricted to advan(£ Ihe welfare of dogs within Northem Ireland by rescuing and re-homing dogs that have been ill-treated or surrendered. Where owners can no longer. for whatever reason, pn)vide care for their dogs the charity will provide shelter, veterinary treatment, assistance, care and a re-homing seiCe. The aspiration is to open an official dog sanctuary at a location on the North Coasc enabling the public to visiL to replace the current arrangement which is to Yosterf each dog at volunteers, homes in the interim stages of re-homing. The charity is also providing support to the public in relation to animal welfare. both proactive and reactive. Achlevements and perfomiance The charity has continued to re-home urwanted dogs both on the North Coast and throughout Northem Ireland. Following the notificabon of lockdown with COVID-19, and the uncertainty which continued through lockdown and the lifting of restrictions. the charity had to continue to tske precautions lo support staff and volunteers. Retaining some boundaries with the public, as the dogs already rescued had to be rehomed quickly without public visiting, as well as a stop to rescuing and rehoming for a number of months to stay within govemment guidelines. As a result. the charity's income restsrted but not at the same rate as prewously experienced. Restrictions to income from the charity shop as it was not always open. donalions Feduced. Thts had a signifj(2nt irnpact and the charity had to review innovative ways to continue. House checks were completed by video link along with interviews. meetings. and items from the charity shop went online. Other sources of funding were sourced from funders. In addition. the charity was inundated with phone calls. emails and private messages through social media requesting dogs and with each dog to be rehomed, interest increased but tt was noticeably slowing down compared to the previous year. Although requests were still excessive with the number of o)ntacts from pre£OVID-19. it was slowty reducing. The charity has continued to improve and in(xease relationships with other charities in Northem Ireland and in England and ha5 ensured its membership with the ADCH (Association of Dogs and Cats Homes) to ensure a high level of professionalism and standards are maintained and retsined wthin the operating procedures of the days to day wc* Requests from public to Sn[t or support folloryng their witnessing a potential uime - of abuse towards an animal, has continued to steadity increase. The chaiity has supported these individuals but is currently reviewing a more cohesive approach to the issue of animal welfare on the north coast. and Northern Ireland. this continues by working with other chariiies as well as challenging those responsible foT investigating and providing the animal welfare servi. During this year, decisions were also taken to pay for private kennelling as and when required, to ensure the dog in question is looked after until a suitable home is sourced. reducing the possibilty of contact. By doing this it also supports those in business wthin our local economy. which may otherwise have diFFiculties. As every dog reiVed has a health check prior to rehoming, our investment in veterinary bills has continued to rÉse as their serViS rise but the charity believes this is essential to continue.
CAUSEWAY COAST DOG RESCUE LIMITED TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Due to the outbreak of COVID. charity fund raising events has ased. This year. the rnembers have continued to address the planning applicalion for the new charity's facilib.es in Coleraine. In addition. the charity has redesigned tts website and updating social media with an aim to increase following and support. The charity uses this medium to infomi members of the public on how to report animal cruelty. how to rehome and adopt a dog and how to surrender an unwanted dog. Truslees and members of the Causeway Cost Dog Rescue recognise the Importan of supporting local residents and communities however the need to do this has been increasing over the years with Councils no longer rescuing and rehoming unwanted dogs. this has fallen to the charities to deliver and support the o)mmunities in any way possible. Financial Review The results for the year are set i)ut in the attached financial statements on page 7. The company retumed net income for the year of £86,378 (2021- net expenditure £14,486). At 31 October 2022 the total fun(Js of the charity amounted to £404.498 (2021- £318,120) comprising restricted funds of £119.388 (2021- £123.180). and unrestrÉcted funds of £285,110 (2021- £194.940). Of the total funds reported above. £196.011 is made up of cash as bank. The trustees consider tt prudent to hold monies in reserve in the event that unforeseen cIrjMstsnCes should lead to financial diffiGUtttes which might rxrt the future of its general charitable work in jeopardy. The trustees have examined the charivs requirements for reserves considering the maTn rtsks to the organisation and established a formal policy NvhiL*J stipulates that free reserves be maintained at a level which ensures that the charity's core activwty could continue during a period of unforeseen difficulty. Free reserves are defined by the trustees as unrestricted income funds freely available for use as the charity so determines and thereby exdudes any funds committed, invested in tangible fixed assets held by the charity and restricted or designated funds. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equFvalent to beleen three and six month's expenditure. The trustees consider that reserves at this level wim ensure thaL in the event of a significant drop in funding, they will be able to continue the diariws current aciivities while consideration is given to ways in which additional funds may be raised. This level of resep4es has been maintained throughout the y8ar. Plans for the future The charty continues to maintain the land purchased. a view to designing a new facility to rescue unwanted dogs. This location will be a bespoke dog rescue centre looking at best practice and aims to build relationships wilh other charities to ensure knowledge is transferred by learning from others. Education for chiklren and families 7then adopting a dog is crucial. sin COVID-19 ComMend the are many households which have never had a dog before and seem to be struggling wth the dog's need5. CCDR will continue lo advise and support where needed. The charity will aim to continue their plan to ensure a flagship Thtre is designed as a result of the research and advi of leading sanctuaries within Ihe United Kingdom io work with loczl communities while also developing best practice.
CAUSEWAY COAST DOG RESCUE LIMrrED TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 The trustees will continue to source conferences and meetings with MIAS and Counsellors to ensure the message and work of the charity reaches its target audien. The charity also intends to review potential locations for the tharity shop. Trustees will continue to be proactive and encourage individuals to improve the health and welkbeing of their dog and ensure that each dog is adopted wf(h an appropriate home. Structure. governance and management Causeway Coast Dog Rescue Limited is a company limited by guarantee and was incorporated on 17 June 2010 as a private company limited by guarantee. The (x)mpany was established under a Memorandum of Association which establÉshed the objectives and powers of the company and is governed by its Articles of Association. The liability of its members is limited in that every member of the company undertakes to (x)ntribute an amount rM)t exceeding £1 in the event of the company being wound up. The first trustees are those persons notified to Companies House as the first tnjstees of the charity. Trustees are appointed by ordinary resolution, or by a decision of the directors, and retire by rotation, although they will be eligible for leCtion. No less than three trustees are to serve during the year. No trustee will be paid remuneration unless it is authorised by artide 6 of the tharity's Memorandum of Association. Reference and administrnlive details The reference and administrative details of the charity can be fouThJ on page 1. Statement of trustees. responslbilitiés The trustees (who are also directors of Causeway Coast Dog Rescue LiTnited for the purpose of company law) are responsible for preparing the trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United lfjngdom Generally Accepted AcC(ntirj Pra1). Company law requires the trustees to prepare the finanaal statem8nts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that year. In preparing these finanaal sLqtements. the trustees are required to: Select suitable accounting policies and then appty them consistenty. Observe the methods and principals in the Charities SORP- Make judgements and accounting estimates that are reasonable and ptudent,. State whether applicable UK Accounting Standards have been followed. subject to any material departures disclosed and explained in the accounts: and Prepare the financial sL3tements on the going (¥)ncem basis unless it is inappropriate to presume that the company will continue in business.
CAUSEWAY COAST DOG RESCUE LIMITED TRLiSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 The trustees are responsible for keeping adequate accAJunting re(x>rds that disdose with reasonable accuTacy at any time the financial position of the (x)mpany and enable them to ensure that the financial statements comply wilh the Companies Act 2006 and the relevant charity legislation. They are responsible for safeguarding the assets of the c(xnpany and hence for taking feasonable steps for the prevenlion and detection of frdud and other irregulartttes. Statement as to disclosure to our independent examiners In so far as the trustees aTe aware at ts time of aoproving our trustees, annual rewrt: There is no relevant infomiation. being infonnation n88ded by the Independent examiner in connection with preparing their report, of which th8 independent examiner is unaware; and The trustees. having made enquiries of fellow directors that Ihey ought to have individually taken, have each taken all steps that they are obliged to take as a dir8Ctor in order to make themselves aware of any relevant information and to establish that the independent examiner is aware of that infomiatk)n. The trustees, report was approved by the Board of Trustees. Margaret Dimsdale-Bo Trustee 26 July 2023
CAUSEWAY COAST DOG RESCUE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAUSEWAY COAST DOG RESCUE LIMITED FOR THE YEAR ENDED 31 OCTOBER 2022 I report on the accounts of the charity for the year ended 31 October 2022 which are set out on pages 7 to 19. Respectlve responsibilities of trustees and examiner As the charity trustees (and also the directors of the company for the purFoses of MpanY law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law. and is eligible for independent examination, it is my responsibility to- examine the accounts under section 65 of the Charities Act., follow the procedures laid doym in the general Directions given by the Charity Commission for Northem Ireland under section 65 (9Xb) of the Charities Art. and state whether particular mattets have me to my attentlon. Basis of independent e•Thines report I have examined your chaiity accounts as required under section 65 of the Charities Act and my examination was carried out in a(LOrdan wilh the general Directions given by the Charity Commission for Norlhem Ireland under sedion 65 (9)(b} of the Charilies AGt. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also snduded consideration of any unusual items or disdosures in the accounts and seeking explanations from you as tharity trustees conceming any such mattets. My role is to state whether any material matters have rne to rny attention giving me cause to believe.. that accounting rec(xds were not kept in accordan wxth section 386 of the Companies Act 2006: that the acc¢)unts do not accord with those accounting records: that the accounts do nol comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practi applifxble to charities preparing their accounts in accordance with the Financial Reping Standard applicable in the UK and Republic of Ireland. and that there is further information needed for a proper urKlerstanding of the accounts to be reached. Independent examlnevs statement I have completed my examination and have no concems in respect of the matters listed above, and in connection with following the Dire(lions of the Charity Commission for Northem Ireland, I have found no matters that require drawtng to your attention. Ruth Walls Association of Chartered Certified Accountants 31 Lisnamuck Road Coleraine Co Londondery BT51 4HN 26 Juty 2023
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CAUSEWAY COAST DO RESCUE LIMITED BALANCE SHEEr FOR THE YEAR ENDED 31 OCTOBER 2022 2022 2021 Notes Fixed assets Tangible assets 11 209.308 207.149 Current assets Debtors Cash at bank and in hand 12 196.011 112,596 196,061 112.596 Creditors: arnounts falling due within one year 13 (871) (1.625) Net current assets 195.190 110.971 Net assets 404.498 318 120 Income funds Unreslricted income funds Restricted income funds 15 14 285,110 119.388 194.940 123.180 318,120
CAUSEWAY COAST DOG RESCUE LIMITED BALANCE SHEEf (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 The company is entiued to the exemption frc¥n the audit requirement contaed in section 477 of the Companies Act 2006, fof the year ended 31 October 2022. No member of the company has deposited a notice. pursuant to section 476. requiting an audit of these accounts. The Trustees responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Ad and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of Fts incoming resources and application of resources, induding its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which othewse comply with the requirements of the Ci)tnpanies Act 2006 relating to accounts. so far as applicable to the company. These accounts h&rfe been prepared in a(xJJrdance wilh the provssions applicable to companies subject to the small companies regime. The financial statements were approved by the Board on 26 Juty 2023 and signed on its behalf by: Margaret Dimsdale-Bob Trustee Company Reglstration No N1603494 -io-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 Accounting poliues Charity infornTrtion Causeway Coast t)og Rescue Limited is a private (xKnpany limited by guarantee in(xJrporated in Northem Ireland. The registered office is 29 Maybrook Park, Coleraine. Co Londondery, BT52 1 SN. Accounting convention The accounts have been prepared in a(OrdanCe with the charity's Memorandum and Articles of Association. the Companies Act 2006 and 'Acnting and Reporting by Charities: Statement of Re(x)mmended Practi applicable to chartties preparing their accounts in accordan with the Financial RertIng Standard applicable in the UK and Republic of Ireland (FRS 102), (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefft Entity as defined by FRS 102. Under FRS 102 the company is exempt from the requirement to prepare a cashflow statement on the grounds that it qualifies as a small company. The accounts are prepared in sterling, which is the functtonal currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The principal accountiThJ policies adopted are set out bek)w. Going concern At the time of approving the accounts, the dlrectors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concem basis of aCnting in preparing the accounts. Charitsble funds Unrestricted funds are general funds that are available for use at the directors. discretion in furtherance of the obierAives of the company. Restricted funds aro those donated for use in a particular area or for a speufic purpose. the use of which is restricted to that area or purpose. li-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 A¢counting policies (conb"nued) Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitted to the income and the amount can be quantified with reasonable accuracy and Ihere is sufficient certainty that rlpt of the income is considered probable. The follong speafic p)licFes are applied to particular categories of income. Investment income is included when re1Vable. Income from charitable activities indudes income recognised as eamed (as the related goods or services are provided) under contract or where enlitlement to grant funding is subject to s[£fiC perf0rnan conditions. Grant inLX)me induded in this category provides funding to support programme activibes and is recognised where Ihe entitletnent. certainty of reIpt and amount (an be measured with sufficient reliabilty. Resources expended Expendvture is recognised On there is a legal or ConStctive obligation to make a payment to a third party. it is wobable that settletnent will be required and Ihe amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fulty recA)vered and is re[x)rtl as part of the expenditure lo which it relates. Charitable experKliture comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It indudes both costs that can be allocated direclly to such activi and those sts of an indirect nature necessary to supportthem. Support costs are those costs incurred direcuy in support of expenditure on the objects of the charity and include project managemenL Tangible fixed assets and depreciation Tangible fixed assets are inttially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impaimient losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures. fittings & equipment Motor vehicles 200A reducing balan 25% reducing balance The galn or loss arising on the disposa of an asset is detemiined as the dtfferen between the sale proceeds and the carrying value of the asset and is reo)gnised in net incomel(expenditure) for the year. -12-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Accounting policies (continued) Impainnent of fixed assets At each reporting end date. the charity review5 the carying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to deterniine the extent of the impainnent loss (rf any). Intangible assets with indefinite useful lives and intsngible assets not yet available for use are tested for impairment annually and wherEver there is an indicalion that the asset may be impaired. Cash and cash equivalents Cash and cash equivalents indude (ash in hal. deposits held at call with banks. other short temi liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Financial instruments The charity has elected to apply the prowsions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial Instruments are recognised in the charity's balance sheet when the charity becomes party to the ntradual provisions of the instrument. Financial assets and liabililies are offset. with the net amounts presented in the financial statements. when there is a legalty enfoable right to set off the recognised amounts and the is an intention to settle on a nel basis or to realise the asset and settle the liability simuttaneousty. Basic financial assets Basic financial assets. which indude debtors and cash and bank balances. are Initially measured at transaction price induding transaction costs and are subsequently carried at amortised cost using the effective interest meth$ unless the arrangement constitutes a financing trdnsaction. where the transaction is measured al the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. -13-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Accounting policies (continued) Basic financial lialitIeS Basic financial liabilities, including creditors and bank loans. are initially recognised at transaction price unless the arrangement constitLrtes a financing transaction. where the debt instrument is measured at the present value of the future reIpts discounted at a market rate of interest. Financial liabililies dassified as payable wÈthin one year are not amortised. Debt instruments are subsequenty carried at amortised (xjst. using the effective interest rate methcKI. Trade creditors are obli¢JatM)ns to pay goods or serrfices that have acquired In the ordinary cx)urse of operations from suppliers. Amounts payable are classrfied as current liabilities rf payTnent is due within one year or less. If not. they are presented as non-current liabilTt5es. Trade creditors are recognised initially at transaction price and subsequentty measured at amortised u)st using the effective interest method. Derecognltlon of flnanclal Ilabllities Financial liabilities are derecognised when the charitls contractual obligations expire or are discharged or canlled. 1.10 Taxation No provision is required for taxation as the rx)mpany is defined as a chartty for taxation purposes. 1.11 Employee benefits The cost of any unused holiday entitlement is re(nised in the period in which the employee's services are received. Termination benefts are recognised immediatety as an expense when the company is demonstrably committed to temiinate the employment of an employee or to provide terniination benefits. Crltical accountlng estlmates and judgements In the application of the o)mpany's accx)unting wlicies. the Truste8s are required to make judgements. estlmates and assumptions aboLrt the canying amount of assets and liabilities that are r1 readily apparent from other SOU5. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undertying assumplions are reviewed on an ongoing basis. Revisions to accounling estimates are recognised in the period in which the estimate is revised where the revision affects onty that perK)d. or in the period of the revision and future periods where the revision affects both current and future periods. -14-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Charitsble activities Unrestricted Restricted funds funds Total funds 2022 Total funds 2021 Donations and legacies Covid grant income 133.703 133.703 12,406 15.289 133.703 133,703 27,695 Other trading athit Unrestrlcted Restricted funds funds Total funds 2022 Total funds 2021 Charity shop DAERA subsidy 22,296 1,957 22.296 1,957 19,241 24,253 24,253 19.241 Investments Total funds 2022 Totsl funds 2021 funds funds Bank interest 273 273 229 273 273 229 -15-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 6 Chantable activities Total funds 2022 Total funds 2021 Staff costs Agency staff Repairs and maintenan Motor & travel expenses Dog food & consumables Veterinary fees Kennel costs Dog ItnCeS Depreciation Donations 21066 9,983 3,394 3.527 1,721 7,709 32,572 3.045 2.946 1,658 4,850 3.453 60 2,579 300 110 2.033 55.186 51.463 Support costs (see note 7) 3.919 2,297 Governan costs (see note 8) 11746 7,891 71.851 61,651 Analysis by fund Unrestricted funds Restricted funds 71,851 71.851 For the year ended 31 October 2021 Unrestricted funds Restricted funds 61.651 61.651 16-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 Support costs 2022 2021 Rates Insurance Heat & light Advertising & PR Printing, postage and stationery Sundry expenses Bank charges 91 630 697 494 22 70 446 568 78 76 609 592 3.919 2.297 Govemance costs 2022 2021 Accountsncy fees Legal and professional 700 12.046 600 7.291 12.746 7,891 Trustees None of th8 trustees reiVed any remuneration or beneffts from the charity during the year. 10 Employee5 Number of employees The average number of empbyees (exduding directors) during the year was: 2022 2021 Number Number Office and manageTnent 2022 2021 Employment costs Wages and salaries 22,066 32,572 No employ reIVed emoluments in excess of £60.000 during the y&Y. -17-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 11 Tangible fixed assets Land & buildings Fixtures, rfftings & equipment Motor vehlcles Total Cost At 1 November 2021 AddFtions Disposals 199.010 3.792 6,667 15.400 221.077 4,192 At 31 October 2022 202.802 7.067 15.400 225.269 Depreciation At 1 November 2021 Charge for the year Disposals 5.024 409 8.904 1,624 13,928 2.033 At 31 October 2022 5.433 10.528 15,961 Net book value At 31 October 2022 202.802 1,634 4,872 209,308 At 31 October 2021 199.010 1.643 6.496 207.149 12 Debtors 2022 2021 Othér taxation and Sla1 security 13 Other creditors falling due withln one year 2022 2021 Accruals Other taxation and srKial secutTty 871 760 865 871 1.625 -18-
CAUSEWAY COAST DOG RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2022 14 Restricted funds The restricted fund relates to the proposed new dog ree ntre situated at Windyhill Road. Coleraine. 15 Analysis of net assets between funds Unrestricted Restrlcted funds funds Total funds 2022 Fund balances at 31 October 2022 are retxesented ty. Tangible assets Current assetsl(liabilities) 209.308 75.802 209.308 195,190 119,388 285.110 119,388 404,498 16 Related party transactions Induded within legal and professional fees is an amount totalling £12.046 (2021 - £7.291) paid to Island Sky, a business owned by Ms Tara Cunningham. daughter of Ms Margaret Dimsdale- Bobby, Trustee. for day-t(Hlay management of the chanty. The amount owing at the yearend and induded in Irade creditors was £NIL (2021- £NIL). Included within wages Is an amount totalling £11.677 (2021- £24.206) paid to Ms Tara Cunningham. daughter of Ms Margaret Dimsdale-Bobby. Trustee. for day-tTrday management of the charity. The amount owing at the year-end and included in trade creditors was £NIL (2021- £NIL}. -19-