Charity registration number.. 107647 Little China Dog Rescue Annual Report and Financial Ststements for the Year Ended 30 April 2024
Little China Dog Rescue Contents (continued) Reference and Administrative Details Trustees, Report Statement of Trustees, ResponsÉbilities Independent Examin¢P5 Report Statement of Financial Activfftties Balance Sheet Notes to the Financial Statements 7t012
Little China Dog Rescue Reference and Administrative Details Trustees Gabrielle Gardiner Christopher Sheehan Rosanne Simpson Rebecca Boyce Judith Armstrong Mrs Irene Lowry Mr Kevin Lowry Linda Donnelly Patrick Ryan Logue Ann Hannon Charity Registration Number 107647 Principal Offiee 5 Collnagard Drive Omagh BT78 IPD Independent Examiner Hamilton Morris Waugh Independent examiner Chartered Certified Accountsnts 34 Dufferin Avenue Bangor Dom BT20 3AA Page I
Little China Dog Rescue Trustees, Report The trustees present the annual report together wilh the financial statements of the charity for the year ended 30 April 2024. Objectives and activities Objects and aims l. For the benefit of the public LCDR shall relieve the suffering of animals in need, to provide and maintaln rescue homes through foster care homes. These are animals who often have been abused. abandoned, neglected or simply unwanfrd. whether locally or internationally from China. We operate und¢r a'no-kill, policy. 2. To promote humane behaviour towards animals by providing appropriate care. protection. treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor ircumstan¢¢s or ill usage. Through raising awareness through soeial media and educational days at schools and publi¢ 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 the 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 us 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 market5 till responsible rehoming in NI or the UK. To ensure promotion of animal welfare to members of the public through responsible rehomii.lg that complies with local law and policies regarding importing animals, to safeguard the general publics health when rescues are brought to Nl 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 5¢hool ¢hildr¢n, nursing home residents and hospitsls, with our rescue dogs and their adopters. Many of our dogs are left with ranging disabilities and physical impairnlent due to the abuse they suffer. Plans for future periods Aims and key objeclivesforfulureperiods l. Help rescue dogs from China to travel to The Barn Animal Rescue. 2. To pay off any final bills before joining with The Bam Animal Rescue. 3. To help dogs most in need of our care and support internationallyllocally and transition their care to The Barn Animal Rescue. 4. Make steps towards movement of services to The Barn Animal Rescue. The annual report was approved by the trustees of the charity on 27 January 2025 and signed on its behalf by: SIGNEO SECURELY 2710112025 at 10..5S..29 AM urc 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 102) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements 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- observe the methods and principles in the Charities SORP. make judgements and ¢stimales that are reasonable and prudent. state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements; and prepare the financiaI statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trnstees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial ststements comply with the Charities Act (Northem 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. Approved by the trustees of the charity on 27 January 2025 and signed on its behalf by: SIGNED SECURELY 2710112015 at 10.'55.'29 AM UTC Gabrielle Gardin¢r 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 Do8 Rescue for the year ended 30 April 2024. Responsibilitie5 and basis of report As the charity trustees of Little China Dog Rescue you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northem Ireland) 2008. You are satisfied that the 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 (Northem Ireland) 2008. An examination include5 a review of the accounting records kept by the charity and omparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in th¢ 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 pr¢s¢nt a 'tru¢ and fair view. and the report is limited to those matters Set out in the next statement. Independent examiner's statement I have completed my examination. I confirm that no matters have com¢ to my attention in wnn¢¢tion with the examination giving me cause to believe that in any material respect: accounting records were not kept as required by section 63 of the 2008 Act. or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a '1C and fair view which is not a matter considered as part of an independent examination. 4. there is further information needed for a proper understanding of the accounts to be reached. I have no concerns and have come acr055 no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Philip Nixon ACA Independent examiner Hamilton Morris Waugh Chartered Certified Accountants 34 DufferÉn Avenue Bangor Down BT20 3AA 27 January 2025 Page 4
Little China Dog Rescue Statement of Financial Activities for the Year Ended 30 April 2024 Unrestricted funds Total 2024 Note Income and Endowments from: Donations and legacies 67,969 67.969 Total income 67,969 67,969 Expenditure on: Charitabl¢ activities 72,085) (72,085) Total expenditure (72.085) {72,085) Net expendithre (4,116) (4,116) Net movement in fund5 (4,116) (4,116) Reconciliation of funds Total funds brought fonyard (1,132) (1,132) Total funds carried fonvard (5,248) Unrestricted funds (5,248) Total 2023 Note Income #nd Endowments from: Donations and legacies 142.079 142.079 Total income 142.079 142.079 Kxpenditure on: Charitable activities (142.314) (142,314) Total expenditure (142,314) {142.314) Net expenditure (235) (235) Net movetnent in funds (235) (235) Reconciliation of funds Total funds brought fonvard (896) (896) Total fvnds carried forward (1.131) (1,131) All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 9. The notes on pages 7 to 12 forni an integral part of these financial statements. Page 5
Little China Dog Rescue (Registration number: 107647) Balance Sheet as at 30 April 2024 2024 2023 Note Current assets Cash at bank and in hand 151 1,268 Creditors: Amounts falling due within one year {5.399) (2,399) Net liabilities {5,248) (1.131 Funds of the charity: Unrestricted income funds Unrestricted funds (5.248) {1,131) Total funds (5.248) (1.131) The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 27 January 2025 and signed on their behalf by: SIGNED SECURELY 2710112025 at 10.'$5.-29 AM UTC Gabrielle Gardiner Trustee The notes on pages 7 to 12 form an integral part of these financial statements. Page 6
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2024 l Accounting policie5 Statement of eompliance The financial statements have been prepared in accordance with the Accounting and Reporting by Chariti¢s.' Statement 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 Charitie5 Act (Northern 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 wffith items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. Going eoneern The trustees consider that there are no material uncertainties about the charity's ability to ¢ontinue as a going concern. Ineome and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the inme, it is probable that the income will be received and the amount Can be measured with sufficient reliability. Donolions und legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is probable settlement is required and the amount can be measured reliably. All costs 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 basis of time spent. and depreciation charges allocated on the portion of the a5S¢t's use. Other support costs are allocated based on the spread of staff costs. Charitable aclivities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activitie5 and services for its beneficiaries. It includ¢s both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to 5UPPOrt them. Support costs Support costs include central functions 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 the 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 2024 (continued) Governance eosts These include the costs attributable to the charity's compliance with constitutional and ststutory requirements. including audit, strategic management and trustees meetings and reimbursed expenses. T#x#tion The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, th¢ charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Charg¢able Gains Act 1992, to the extent that such income or gains are applied exclusively to charitsble purposes. Cash #nd cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other 5hort-temi highly liquid investments that are readily ¢onvertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade ereditors are obligations to pay frir goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right. at the end of the reporting period, to defer Settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the repo.rting date, they are presented as non-current liabilities. are recognised initially at the transaction price 8nd subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value. net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds. net of transaction costs. and the amount due on redemption bcing recognised a5 a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as curyent 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 ttust¢es discretion in furtherance of the objectives of the Charity. Page 8
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) 2 Income from donations and legacies Unrestricted funds General Totgl funds Donations and legacies. Donations from individuals 67,969 67,969 Total for 2024 67,969 67,969 Total for 2023 142,079 142,079 Page 9
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) 3 Expenditure on ch#ritabl¢ activities Unrestricted funds Genergl Total funds Shelter and rehabilitstion Costs Veterinary costs Animal transportation costs Foster fees Bank fees Professional costs Travel costs Subscriptions IT software and consumables 3,825 32,842 29,130 203 207 3.000 906 400 372 3,825 32,842 29,130 203 207 3.000 906 400 372 Total for 2024 70.885 70,885 Total for 2023 141.114 141.114 Unrestricted funds General Total 2023 Shelter and rehabilitation costs Veterinary costs Animal transportation costs Foster fees Bank fees Insurance Professional costs Travel costs Subscriptions IT software and consumables 8,312 45,552 77.257 5,292 569 72 1.255 2.112 301 392 45,552 77.257 5,292 569 72 l.255 2,112 301 392 141.114 141,114 Page 10
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) 4 Analysis of governance and support eosts Governance costs Unrestrieted funds General Total funds Independent examiner fees Other fees paid to examiners 1,200 1,200 Total for 2024 1,200 1,200 Total for 2023 1,200 1.200 5 Independent examiner's remuneration 2024 2023 Other fees to examiners All other services 1,200 1,200 Pag¢ll
Little China Dog Rescue Notes to the Financial Statements for the Year Ended 30 April 2024 (continued) 6 Taxation The charity is a registered charity and is therefore exempt from tsxation. 7 Cash and cash equivalents 2024 2023 Cash at bank 151 1,268 8 Creditors: amounts f¥lling due within one year 2024 2023 Trade creditors Other creditors Accruals 4,200 (i) 1,200 {1) 2.400 5,399 2.399 9 Funds Balance at I May 2023 Incoming resources Resources expended Balance at 30 April 2024 Unrestricted funds General (1,132) 67,969 (72,085) (5.248) Balance at I May 2022 Incoming resourees Resource5 expended Balance at 30 April 2023 Unrestricted funds General (896) 142.079 (142,314) (I,13l) Page 12