Charity registration number: 107647 Little China Dog Rescue Ajmual Report and Financial Statements for the Year Ended 30 April 2023
Little China Dog Rescue Contents {continued) Reference and Administrative Details Trnstees, Report Statement of Trustees, Responsibilities Independent Examinees Report Statement of Financial Activities Balance Sheet Note5 to the Financial Statements 7t0 11
Little China Dog Rescue Reference and Administrative Details Trustees Gabrielle Gardiner Christopher Sheeban Rosanne Simpson Rebecca Boyce Jude Armstrong Irene Lowry Kevin Lowry Linda Donnelly Patrick Ryan Logue Ann Harn)on Charity Registration Number 107647 Princip41 Office 5 Collnagard Drive Omagh BT78 IPD Independent Examiner Hamilton Morris Waugh Independent examiner Hamilton Morris Waugh Chartered Certified Accountants 34 Dufferin Avenue Bangor Down BT20 3AA Page I
Little China Dog Rescue Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 30 April 2023. Objective$ and activities Objects and aims l. For the benefit of the public LCDR shall relieve the suffering of animals in need, to provide and rnainlain res¢ue homes through foster care homes. These are animals who often have been abused. abandoned, neglected or simply unwanted. whether locally or internationally from China. We operate under a 'no-kRII' policy. 2. To promote humane bebaviour towards animaIs by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor ircumstances or ill usage. Tbrough raising awareness through social media and educational days at schools and public venues. 3. To promote positive interactions for members of the public that Can have theraputic effects through promoting health and well being of one of our rescues as a foster Carer. In addition to the daily care, cleaning, feeding and exercising of Ihe animals, is socialisation. 4. Reduce the distress experienced by members of the public when they encounter or see a dog in need or possess an unwanted dog themselves. The public can contact U5 via a variety of means. We then place dogs under our care.. if here locally or from China's slaughterhouses, ex medical testing dogs and meat markets till responsible rehotning in Nl or the UK. To ensure promotion of animal welfare to members of the public through responsible rehorning that complies with local law and policies regarding importing animals, to safeguard the general publics health when rescues are brought to Nt from China. 5. To promote positive sense of well being with members of the public, to encourage positive attitudes towards their own disabilities to promote better inclusion and reduce discrimiatory behaviours. This is achieved through therapeutic sessions for school children, nursing horne residents and hospitals, with our reseue dogs and their adopters. Many of our dogs are left with ranging disabilities and physical impairment due to the abuse they suffer. Plans for future periods Aims and key objeclivesforfulureperiods l. The r¢scue plans to get its remaining stranded dog5 home from China. 2. To reduce its very large cuent overheads. 3. To help dogs most in need of our care and support internationAlly and locally. 4. To expand our therapy dog program. The annual report was approved by the trustees of the charity on 29 January 2024 and signed on its behalf by: SIGNED SECURELY 301Q112024at 1..47..Zg AM UTC Gabrielle Gardiner Trustee Page 2
Little China Dog Rescue Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the Financial Reporting Standards in the UK and Republic of Ireland (FRS I02) and applicable law and regulations. The law applicable to charities requires the trustees to prepare fmancial ststements 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 of the charity for that period. In preparing these financial statements, the trustees are required to- select suitable accounting policies and then apply them consistently- observ¢ the methods and principles in tbe Charities SORP. make judgements and eslimates that are reasonable and prudent. state whether applicable accounting standards have been followed. subject to material departures disclosed and explained in the financial statements,. and prepare the finaneial staternents on the going concern basis unless it is inappropriate to presume that the charity will Continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable tbem to ensure that the financial statements comply with the Cbarilies Act (Northern Ireland) 2008, Charities (Accounts and Reports) Regulations (Northern Ireland). and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. AppToved by the trustees of the charity on 29 January 2024 and signed on its behalf by.. SIGNED SECURELY 30101I2U24 at 1=47.'29 AM UTC Gabrielle Gardiner Trustee Page 3
Little China Dog Rescue Independent Examiner's Report to the trustees of Little China Dog Rescue I report to the trustees on my examination of the accounts of Little China Dog Rescue for the year ended 30 April 2023. Responsibilities and basis of report As the charity iSteeS of Little China Dog Rescue you are responsible for the preparation of the a¢counts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. You are satisfied that th¢ accounts of Little China Dog Rescue do not require an audit under section 65(2) of the Act and that an independent examination is needed. I report in respect of my examination of the Little China Dog Rescue's accounts carried out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the Charities Act (Northern Ireland) 2008. An examination includes a review of the accounting records kept by th¢ Charity and a ornparison of the accounts presented with those records. It also includes constderation of any unusual items or dis¢losures in the accounts, and seeks 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 tbose matters set out in the next statement. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept as required by section 63 of ihe 2008 Act. or 2. the accounts do not accord with those records. or 3. the accounts do not Comply with the accounting requiTements ¢on¢erning the forni and content of accounts set out ID the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. 4. there is further infomiation needed for a proper understanding of the accounts to be rea¢h¢d. I have no concerns and have come across no other matters in connection with the examination to whi¢h attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Philip Nixon ACA Independent exarniner Hamilton MolS Waugh Chartered Certified Accountants 34 Dufferin Avenue Bangor Down B T20 3AA 29 January 2024 Page 4
Little China Dog Rescue Statement of Financial Activities for the Year Ended 30 April 2023 Unrestricted funds Tot81 2023 Note Income and Endowments from: Donations and legacies 142,079 142,079 Total income 142,079 142,079 Expenditure on: Charitable activities (142.314) (142.314) Total expendittlre (142,314) (142.314) Net expenditure (235) (235) N¢t movement in funds (235) (235) Reconciliation of funds Total fimds brought fonvard (896) {896) Total ndS carried forward (1,131) Unrestricted funds (1,13l) Total 2022 Note Income and Endowments from: Donations and legacies 221,941 221,941 Total income 221,941 221,941 Expenditure on: Charitablc activities (229,417) (229,417) Total expenditure (229,417) (229,417) Net expenditure (7,476) (7,476) Net movernent in fimds (7.476) (7.476) Reconciliation of fund5 Total fimds brought fonvard 6.580 6,580 Total funds canied forward (896) (896) All of the charity's activities derive from continuing operations during the above two pertods. The funds breakdown for 2022 is shown in note 9. The notes on pages 7 to I I fonn an integral part of these financial statements. Page 5
Little China Dog Rescue (Registration number: 107647) Balance Sheet as at 30 April 2023 2023 2022 Note Current Assets Cash at bank and in hand 1.268 304 Creditors: Amounts falling due within one year Net liabiliti¢$ (2,399) {1.200) (1,131 (896) Funds of the Charity: Unrestricted income funds Unrestricted funds (1,131) (896) Total funds (1,131) (896) The financial slatements on pages 5 to I I were approved by the trustees, and authorised for issue on 29 January 2024 and signed on tbeir behalf by: SIGNED SECURELY 3111Q112024 at 1..47..2& AM UTC Gabrielle Gardiner Tru5t¢e The notes on pages 7 to I I fom] an integrdl part of these financial statements. Page 6
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2023 l Aeeounting policies Statement of compliance The financial statements have been prepared in accordance with the Accounting and Reporting by Charities.. Statment of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act (Nortbern Ireland) 2008. Basis of preparation Little China Dog Rescue meets the definition of a public benefit entity under FRS 102. The accounts (financial Statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless oiherwise stated in thc relevant note(s) to these accounts. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core ndIng or are of a general nature is iecognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient liabIlity. Donations and legacies Donations and legacies are recognised on a receivable basis when re¢¢ipt is probable and the amount can be reliably measured. Expenditure All cxpenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable scttlcmcnt is required and the amount can be measurcd rcliably. All cost5 are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the ba515 of time 5p¢nl, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charltable aclivities Charitable cxpenditure ¢omprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those Costs of an indirect nature necessary to support them. Support Costs Support costs include central funclions and have been allocated to activity cost categories on a basis consistent with the use of resources. for example, allocating property costs by floor areas, or per capita. staff Costs by Ihe time spent and other costs by their usage. Page 7
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2023 (continued) Governance costs These include the Costs attributable lo the charity's compliance with constitutional and statutory requirements, including audiL strategic management and trustees meetings and r¢imbwsed expenses. Taxation The cbarity is considered to pass the tests set out in Paragraph I Schedule 6 of Ihe Fillance Act 2010 and therefore it meets the deflti0ll of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories eovered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Se¢tion 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Cash And cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are Teadily convertible to a known amount of cash and are subject to an insignificant risk of change in valuc. Borrowings Interest-bearing borrowlngs are initially reeorded at fair value, net of transaction costs. Inlerest-bearing borrowings are subsequently carried at xmortised cost, with the difference between thc proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on tbe basis of the effective interest method and is included in interest payable and similar charges. Born)wings are classified as cunent liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted income funds are general funds that are available for use at the trnste¢s discretion in furtherance of the objectives of the charity. 2 Income from donations and legacles Unrestricted funds General Tot41 funds Donations and legacies. Donations from individuals 142,079 142,079 Total for 2023 142,079 142.079 Total for 2022 221,941 221,941 Page 8
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2023 (continued) 3 Expenditure on charitable activities Unrestricted funds GenerAI Total funds Shelter and rehabilitation costs Veterinary costs Animal transportation costs Foster fees Bank fees InsuTanee Professional costs Travel costs Subscriptions IT software and consumables 8,312 45,552 77,257 5,292 569 72 8.312 45.552 77,257 5,292 569 72 1,255 2,112 301 392 1.255 2,112 301 392 Totsl for 2023 141,114 141,114 Total for 2022 228,217 228.217 Unrestricted fund5 GenerMI Total 2022 Shelter and rehabilitation costs Veterinary costs Animal ttansportation costs Foster fees Bank fees Printing, postage and stationery Insurance Professional costs Travel costs Subscriptions 28,245 48,548 144,893 2.785 418 204 289 193 28.245 48,548 144.893 2.785 418 204 289 193 2.369 273 2,369 273 228,217 228.217 Page 9
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2023 (continued) 4 Analysis of governance and support costs Governance Costs Unrestricted funds General Total funds Independent examiner f¢es Other fee5 paid to examiners 1,200 1,200 Total for Z023 1,200 1,200 Total for 2022 1,200 1,200 5 Independent examiner's remuneration 2023 2022 Other fees to examiners All other services 1.200 1,200 Page 10
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2023 (continued) 6 Taxation The ¢harity is a registered charity and is therefo exempt from taxation. 7 Cash and cash equivalents 2023 2022 Cash at bank 1,268 304 8 Creditors: amounts falling due Ivithin one year 2023 2022 Other creditors Accnjals (i) 2.400 1,200 2.399 1,200 9 Funds Balance at I May 2022 Incoming resoure¢$ Resources expended Balance at 30 April 2023 Unrestricted funds General (896) 142,079 (142.314) (1,131) Balance at I May 2021 Incoming resources Resources expended Balance #t 30 April 2022 Unrestricted funds General 6,580 221,941 {229,417) (896) 10 Analysis of Thet funds At 30 Aprll 2023 At l May 2022 Cash at baTJk and in hand 304 304 Net debt 304 304 At 30 April 2022 At l May 2021 Cash at bank and in hand 6.580 6,580 Net debt 6.580 6,580 Pagell