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 cu￿ent 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 i￿SteeS 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 Mo￿lS 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 def￿lti0ll 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