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
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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
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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
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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 '1￿C 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.
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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 in￿me, 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