Company registration number: N1678128 Charity registration number: 109547 Little China Dog Rescue Ltd (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 30 April 2024 Little China Dog Rescue Ltd Contents Reference and Administrative Details Trustees, Report 2to3 Stat¢ment of Trustees, Responsibilities Independent ExamineV5 Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t09 Little China Dog Rescue Ltd Reference and Administrative Details Charity Registration Number 109547 Company Registration Number N1678128 The charity is incorporated in Northern Ireland. Five Oaks Coolnagard Drive Omagh BT78 IPD Registered OffAce Independent Examiner Hamilton MotTiS Waugh 34 Dufferin Avenue Bangor Down BT20 3AA Pa8¢ 1 Little China Dog Rescue Ltd Trustees, Report The trustees, who are directors for the purposes of company law, present the annual report together with the rinancial statements and auditors, report of the charitable company for the year ended 30 April 2024. Trustees and officers The trustees and officers serving during the year and since the year end were as follows: Trusfres: Gabrielle Gardiner Cbristopher Sheehan Judith Arn]strong Mrs Irene Lowry Mr Kevin Lowry Rebecca Elizabeth Boyce Rosanne Simpson Ann Harmon Patrick Louge Karen M¢Kee (appoint¢d 26 May 2023) 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 maintain rescue homes through foster care homes. These are animals who often have been abused, abandoned. neglected or simply unwanted. wether locally or inkrnationally from China. We operate und¢r a 'no-kill' policy. 2. To promote humane behaviour towards animals by providing appropriate care, protection, treatrnent and s¢¢wity for animals which are in need of care and attention by reason of sickness. maltreatment. poor Circumstances or ill usage. Through raising awareness through social media and educational days at schools aThd public venues. 3. To promote p051tive interactions for members of the public that can have therapeutic effects through promoting health and well being of one of our rescues as a foster carer. In addition to the daily care, cleaning, feeding andexercising of the animals, is socialisation. 4. Reduce the distress experienced by member5 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 markets. Till Tesponsible rehoming in NI or the UK. To ensure promotion of animal welfare to members of the public through Tesponsible rehoming 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 encouragement positive attitudes towards their own disabilities to promote better inclusion and reduce discriminatory behaviours. This is achieved through therapeuti¢ sessions for school children. nursing home residents and hospitals, with our rescue dogs and their adopters. Many of our dogs are left with rangin8 disabilities and physical irnpainnent due to the abuse they suffer. Page 2 Little China Dog Rescue Ltd Trustees, Report Plans for future periods Aims and key objectivesforfuture periods l. 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. To help dogs most in need of our care and support intemationallyllocally 3nd transition their care over to The Barn Animal Rescue. 4. Make steps towards movement of services to The Barn Animal Rescue. The annual report was approved by the ttustees of the charity on 27 January 2025 and signed on its behalf by.. SIGNED SECURELY 27101121125 at 10..54:26 AM UTC Gabrielle Gardiner Trnstee Page 3 Little China Dog Rescue Ltd Statement of Trustees, Responsibilities The trustees {who are also the directors of Little China Dog Rescue Ltd for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare financial statements for each fmancial year. Under company law the trustees must not approve the financial stat¢m¢nts unless they are satisfied that they give a true and fair view of the state of affairs of the charitable Company and of the ineoming resources and application of resources, including its income and expenditure, of th¢ charitabl¢ company for that period. In preparing these f￿anCial statements. the trustees are required to: select suitable accounting policies and apply them consistently. observe the methods and principles in the Charities SORP" n]ake judgements and estimates that are reasonabl¢ and prudent; state whether applicable accounting standards, Comprising FRS 102 have b¢¢n followed. subject to any material departures disclosed and explained in the financial stafrments. and prepare the financial statements on the going concern basis unles5 It is inappropriate to presume that the charitable company will continue in business. The truste¢s are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the fInancial position of tbe charitable company and enable them to ensure that the flnancial statements comply with the Companies Act 2006 and Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other iLTegularities. The trustees are responsible for the maintenance and integrity of the cotporate and financial infonnation included on the charitable company's website. Legislation governing the preparation and dissemination of financial stat¢ments may differ from legislation in other jurisdictions. Approved by the trustees of the charity on 27 January 2025 and signed on its behalf by: SIGNED SECLIRELY 271D112Q25 4t 10-54-26 AM UT Gabrielle Gardiner Trustee Page 4 Little China Dog Rescue Ltd Independent Exammner's Report to the trustees of Little China Dog Rescue Ltd ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2024. Responsibilities and basis of report As the charity's tnlstees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008 ('the 2008 Act,) and the Companies Act 2006 ('the 2006 Act,). You are satisfied that the accounts of the Company are not required by charity or cornpany law to be audited and have cbosen instead to have an independent examination. Having satisfied myself that the accounts of tbe Company are not required to be audited and are eligible for independent examination, I report in respect of my examination of your charity's accounts, it is my responsibility to- examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008. follow the procedures laid down in the g¢n¢ral Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. and state whether particular matters have come to my attention. Independent examiner's statement I have completed my examination. I confim] that no matters have come to my attention in ¢ODnection with the examination giving me cause to believe: l. accounting Tecords were not kept in respect of Little China Dog Rescue Ltd as required by section 386 of the 2006 Act" or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requiTements of section 396 of the 2006 Act other than any requirement that the accounts give a 'tru¢ and fair view which is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of R¢commended Practice for accounting and reporting by charit1¢5 [applicable to charities preparing their accounts in accordance with the Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in ¢onne¢tion with the examination to which attention should be draivn in this report in order to enable a prop¢r understanding of the accounts to be reached. Philip Nixon ACA Hamilton MO￿1$ Waugh 34 Dufferin Avenue Bangor Down BT20 3AA 27 January 2025 Page 5 Little China Dog Rescue Ltd Staternent of Financial Activities for the Year Ended 30 April 2024 Uncluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Tot21 2024 Note Income and Endowments from: Expendithre on: Net incomel(¢xp¢nditure) Net movement in funds Reeoneiliation of funds Total funds carried forward Total 2023 Note Income and Endowments from: Expenditure on: Net incomel(expenditure) N¢t movement in fvnds Reconciliation of funds Total ftmds carried forward All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in nots . The notes on pag¢s 8 to 9 forni an integral part of these financial statements. Page 6 Little China Dog Rescue Ltd (Registration number: N1678128) Balance Sheet as at 30 April 2024 2024 Note Funds of the charity: Tot21 funds For the financial year ending 30 April 2024 the charity was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dornmnt companies. Directors, responsibilities: The members have not Tequired the charity to obtain an audit of its ac¢ounts for the year in question in accordance wlth section 476. and The directors acknowledge their responsibilities for complying with the requiTemeThts of the Act with respect to accounting records and the preparation of accounts. The fmancial statements on pages 6 to 9 were approved by the trustees. and authorised for issue on 27 January 2025 and signed on their behalf by.. SIGNED SECURELY 2710112025 at 10=$4=26 AM UTC Gabrielle Gardiner Trustee The note5 on pages 8 to 9 fonn an integral part of these financial statements. Page 7 Little China Dog Rescue Ltd Notes to the Financial Statements for the Year Ended 30 April 2024 I Charity status The charity is lin]ited by guarantee. incorporated in Northern Ireland. and consequently does not have share capital. Each ofthe trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation. The address of its Tegistered office is: Five Oaks Coolnagard Drive Omagh BT78 IPD Thes¢ fmancial statements were authorised foT issue by the trustees on 27 January 2025. 2 Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statem¢nts are set out below. These policies have been consistently applied to all the years presented. unl¢ss oth¢nvis¢ stat¢d. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recornmended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charities SORF (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of pr¢p2r2tion Little China Dog Rescue Ltd Meets the definition of a public benefit ¢ntity under FRS 102. Assets and liabilities are initially r￿Qgnised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carying value of assets held by the charity. Taxation 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 puryoses. Accordingly. the charity IS Potentially exempt from tsxation in respect of income or capital gains received within categoTies covered by Chapter 3 Part I l 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 pury)oses. Page 8 Little China Dog Rescue Ltd Notes to the Financial Statements for the Year Ended 30 April 2024 Borrowings Interest-bearing borrowings are initlally recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised ¢osL with the difference between the proceeds. net of trdnsaction 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 in¢lud¢d 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 dat¢. 3 Taxation The charity is a registered charity and is therefore exempt from taxation. Page 9