Charity registration number: 107647 ## Little China Dog Rescue Annual Report and Financial Statements for the Year Ended 30 April 2025 ## Little China Dog Rescue ## Contents (continued) Reference and Administrative Details 1 Trustees' Report 2 Statement of Trustees' Responsibilities 3 Independent Examiner's Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes to the Financial Statements 7to 12 ## Little China Dog Rescue ## Reference and Administrative Details Trustees Gabrielle Gardiner Christopher Sheehan Rosanne Simpson Rebecca Boyce Judith Armstrong Irene Lowry Kevin Lowry Linda Donnelly Patrick Ryan Logue Ann Harmon Charity Registration Number 107647 Principal Office 5 Collnagard Drive Omagh BT78 1PD Independent Examiner Hamilton Morris Waugh Independent examiner Chartered Certified Accountants 34 Dufferin Avenue Bangor Down BT20 3AA Page 1 ## 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 2025. ## Objectives and activities ## Objects and aims 1. Help rescue dogs from China to travel to The Barn Animal Rescue. 2. To pay off any final bills before joining with The Barn Animal Rescue. 3. LCDR is nowa part of The Barn Animal Rescue who work tirelessly to save and rehome dogs, providing them with the love and care they deserve. Through our collaborative efforts, we are not only transforming the lives of countless dogs but also raising awareness about the importance of animal rescue and the need for compassionate advocacy. 4. Little China Dog Rescue has amalgamted with The Barn Animal Rescue and will no longer operate as a standalone Charity. ## Plans for future periods ## Aims and key objectivesforfuture periods At the end of the financial year, Little China Dog Rescue and volunteers associated amalgamted with The Barn Animal Rescue. The work of Little China Dog Rescue continues through The Barn Animal Rescue in assisting with rescues in Asia saving dogs primarily from the dog meat trade. The annual report was approved by the trustees of the charity on 12 December 2025 and signed on its behalf by: ## Pia 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 estimates 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 financial statements 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 them to ensure that the financial statements comply with the Charities 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. Approved by the trustees of the charity on 12 December 2025 and signed on its behalf by: ielle Gardiner rustee 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 2025. ## Responsibilities 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 (Northern 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 (Northern Ireland) 2008. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures 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 those 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: 1. 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 form and content of accounts set out in the Charities (Accounts 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 information needed for a proper understanding of the accounts to be reached. I have no concerns and have come across 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 Dufferin Avenue Bangor Down BT20 3AA 12 December 2025 Page 4 ## Little China Dog Rescue ## Statement of Financial Activities for the Year Ended 30 April 2025 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Unrestricted|Total| |funds|2025| |Note|£|£| |Income|and|Endowments|from:| |Donations|and|legacies|46,126|46,126| |Total income|46,126|46,126| |Expenditure|on:| |Charitable|activities|(41,867)|(41,867)| |Total|expenditure|(41,867)|(41,867)| |Net income|4,259|4,259| |Net movement|in funds|4,259|4,259| |Reconciliation|of funds| |Total funds brought forward|(5,248)|(5,248)| |Total funds|carried forward|9|(989)|(989)| |Unrestricted|Total| |funds|2024| |Note|£|+| |Income|and|Endowments|from:| |Donations|and legacies|67,969|67,969| |Total income|67,969|67,969| |Expenditure|on:| |Charitable|activities|(72,085)|(72,085)| |Total expenditure|(72,085)|(72,085)| |Net expenditure|(4,116)|(4,116)| |Net movement|in funds|(4,116)|(4,116)| |Reconciliation|of funds| |Total funds brought forward|(1,132)|(1,132)| |Total funds|carried forward|9|(5,248)|(5,248)| **----- End of picture text -----**
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 9. The notes on pages 7 to 12 form an integral part of these financial statements. Page 5 ## Little China Dog Rescue ## (Registration number: 107647) Balance Sheet as at 30 April 2025 **----- Start of picture text -----**
|||||| |---|---|---|---|---| |2025|2024| |Note|£|£| |Current|assets| |Cash at bank and|in hand|7|1,267|151| |Creditors: Amounts|falling due within one year|8|(2,256)|(5,399)| |Net liabilities|(989)|(5,248)| |Funds|of the|charity:| |Unrestricted|income|funds| |Unrestricted funds|(989)|(5,248)| |Total funds|9|(989)|(5,248)| **----- End of picture text -----**
The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 12 December 2025 and signed on their behalf by: ee ielle Gardiner rustee 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 2025 ## 1 Accounting policies ## Statement of compliance The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: 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 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities 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 with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## Income 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 income, it is probable that the income will be received and the amount can be measured with sufficient reliability. ## Donations and 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 asset’s use. Other support costs are allocated based on the spread of staff costs. ## Charitable activities Charitable expenditure comprises 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 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. ## Governance costs These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses. Page 7 ## Little China Dog Rescue ## Notes to the Financial Statements for the Year Ended 30 April 2025 (continued) ## Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition 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 covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 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 readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## Trade creditors are obligations to pay for 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 reporting date, they are presented as non-current liabilities. are recognised initially at the transaction price and 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 being recognised as 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 current 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 trustees 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 2025 (continued) ## 2 Income from donations and legacies ||Unrestricted|| |---|---|---| ||funds|Total| ||General|funds| ||£|£| |Donations and legacies;||| |Donations from individuals|46,126|46,126| |Total for2025|46,126|46,126| |Totalfor2024|67,969|67,969| Page 9 Little China Dog Rescue ## Notes to the Financial Statements for the Year Ended 30 April 2025 (continued) ## 3 Expenditure on charitable activities ||Unrestricted|| |---|---|---| ||funds|Total| ||General|funds| ||£|£| |Shelter and rehabilitation costs|98|98| |Veterinary costs|16,596|16,596| |Animal transportation costs|20,047|20,047| |Bank fees|197|197| |Professional costs|1,550|1,550| |Travel costs|1,406|1,406| |Subscriptions|411|411| |IT software and consumables|362|362| |Total for 2025|40,667|40,667| |Total for2024|—70,885|70,885| ||Unrestricted|| ||funds|Total| ||General|2024| ||£|£| |Shelter and rehabilitation costs|3,825|3,825| |Veterinary costs|32,842|32,842| |Animal transportation costs|29,130|29,130| |Foster fees|203|203| |Bank fees|207|207| |Professional costs|3,000|3,000| |Travel costs|906|906| |Subscriptions|400|400| |IT software and consumables|372|372| ||70,885|70,885| Page 10 ## Little China Dog Rescue ## Notes to the Financial Statements for the Year Ended 30 April 2025 (continued) ## 4 Analysis of governance and support costs ## Governance costs ||Unrestricted|| |---|---|---| ||funds|Total| ||General|funds| ||£|£| |Independent examiner fees||| |Other fees paid to examiners|1,200|1,200| |Total for2025|1,200|1,200| |Total for2024|1,200|1,200| |5
Independent examiner's remuneration||| ||2025|2024| ||£|£| |Other fees to examiners||| |Allotherservices|1,200|1,200| Page 11 ## Little China Dog Rescue ## Notes to the Financial Statements for the Year Ended 30 April 2025 (continued) ## 6 Taxation The charity is a registered charity and is therefore exempt from taxation. ## 7 Cash and cash equivalents |7
Cash and cash equivalents|||||| |---|---|---|---|---|---| ||||2025|2024|| ||||£|£|| |Cash at bank|||1,267||151| |8
Creditors: amounts falling due within one|year||||| ||||2025|2024|| ||||£|£|| |Trade creditors|||2,256||4,200| |Other creditors|||-||(1)| |Accruals|||-||1,200| ||||2,256||5,399| |9
Funds|||||| |Balance at 1||Incoming|Resources|Balance at30|| |May2024||resources|expended|April|2025| |£||£|£|£|| |Unrestricted funds|||||| |General|(5,248)|46,126|(41,867)||(989)| |Balanceat 1||Incoming|Resources|Balance at30|| |May2023||resources|expended|April|2024| |£||£|£|£|| |Unrestricted funds|||||| |General|(1,132)|67,969|(72,085)||(5,248)| Page 12