REGISTERED CHARITY NUMBER: SC045602
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 September 2024
for
Staffie Smiles Rescue
EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW
Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Contents of the Financial Statements for the Year Ended 30 September 2024
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 11 |
| Detailed Statement of Financial Activities | 12 |
Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Reference and Administrative Details for the Year Ended 30 September 2024
TRUSTEES
REGISTERED OFFICE 1 Drum View Avenue Danderhall Edinburgh EH22 1NY REGISTERED CHARITY SC045602 NUMBER INDEPENDENT EXAMINER EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW
Page 1
Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Report of the Trustees for the Year Ended 30 September 2024
The trustees present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The association aims to alleviate the negative social impact of stray, abandoned, and unwanted Staffordshire Bull Terriers (SBT) and their crossbreeds (SBTx) by rehoming them in suitable homes in Scotland and providing advice and support to dog owners across the UK. This effort includes promoting responsible dog ownership and humane behaviour towards SBTs/SBTxs through online platforms and community events, addressing overbreeding by advocating for spaying and neutering, and helping the public access affordable veterinary services. Additionally, the association encourages the microchipping of dogs for identification, stresses the importance of updating microchip data, and assists in reuniting missing or stolen dogs with their owners through social media.
To ensure the well-being of rehomed dogs, the association guarantees that all dogs receive necessary veterinary treatment, are spayed/neutered, vaccinated, microchipped, and temperament-assessed before rehoming. It also provides lifetime support to owners of rehomed dogs, including taking dogs back into care due to changes in owner circumstances or welfare concerns. This comprehensive approach ensures that no dog rehomed by the association is passed onto a new owner without proper oversight, thereby promoting the welfare and humane treatment of SBTs and SBTxs.
To enable us to do this, we fundraise both over social media and also attend dog related events. We also help raise awareness of SBT/SBTx, and the importance of neutering at these events.
All our dogs are assessed/walked by a committee member prior to being placed in a foster home. All necessary vet work is carried out also.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
-
We upgraded our record keeping to ShelterManager which is a great tool for storing all dog information in the one place.
-
We helped an owner pay for a life threatening surgery that they would otherwise have not been able to afford.
-
• We rehomed 67 SBT/SBTx during this year.
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We spent over £42,000 this year in vets bills to ensure our dogs received any necessary treatments along with neutering, vaccinations, flea/worm treatment and microchips.
-
We attended various fundraising events to help raise funds but also raise awareness of the breed.
-
We partnered with Pets at Home this year. Staffie Smiles was their chosen charity and were allowed to hold a fundraising stall within the store throughout the year.
-
We held a very successful virtual dog walk to raise funds but also encourage people to get outdoors and highlight the importance of exercising for your dog.
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Report of the Trustees for the Year Ended 30 September 2024
FINANCIAL REVIEW
The charity reported a deficit of (£12,285) in the year (2023: £15,114) and held unrestricted reserves of £18,914 at 30 September 2024.
Reserves policy
We aim to hold a reserve balance of £20,000. This allows us to be able to cover kennel fees, vet bills and keep our doors open to rehoming dogs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is an unincorporated association governed by its constitution.
Recruitment and appointment of new trustees
Trustees are recruited from committee members who are well known and trusted within the rescue. This must be agreed by over half of Trustees.
Approved by order of the board of trustees on . . .[2] . .[7] . .[/] . .[0] . .[1] . .[/] . .[2] . .[0] . .[2] . .[5][ ..... ] and signed on its behalf by:
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Independent Examiner's Report to the Trustees of Staffie Smiles Rescue
I report on the accounts for the year ended 30 September 2024 set out on pages five to eleven.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
EQ Accountants Ltd 47-49 The Square Kelso Roxburghshire TD5 7HW Date: ..[2] ..[7] ..[/] ..[0] ..[1] ..[/] ..[2] ..[0] ..[2] ..[5] .........................
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Statement of Financial Activities for the Year Ended 30 September 2024
| 30/9/24 | 30/9/23 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 2 | 34,847 | 39,576 |
| Charitable activities | 3 | ||
| Rescue Centre | |||
| 21,758 | 39,120 | ||
| Total | 56,605 | 78,696 | |
| EXPENDITURE ON | |||
| Charitable activities | 4 | ||
| Rescue Centre | |||
| 68,890 | 63,582 | ||
| NET INCOME/(EXPENDITURE) | (12,285) | 15,114 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 31,199 | 16,085 | |
| TOTAL FUNDS CARRIED FORWARD | 18,914 | 31,199 |
The notes form part of these financial statements
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Balance Sheet 30 September 2024
| Balance Sheet 30 September 2024 |
|||
|---|---|---|---|
| 30/9/24 | 30/9/23 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 9 | 8,597 | - |
| CURRENT ASSETS | |||
| Debtors | 10 | 2,983 | 1,024 |
| Cash at bank | 15,222 | 35,780 | |
| 18,205 | 36,804 | ||
| CREDITORS | |||
| Amounts falling due within one year | 11 | (7,888) | (5,605) |
| NET CURRENT ASSETS | 10,317 | 31,199 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 18,914 | 31,199 | |
| NET ASSETS | 18,914 | 31,199 | |
| FUNDS | 12 | ||
| Unrestricted funds | 18,914 | 31,199 | |
| TOTAL FUNDS | 18,914 | 31,199 |
The financial statements were approved by the Board of Trustees and authorised for issue on . 2 . . 7 . . . / . 0 . . 1 . . . / . 2 . . 0 . . 2 . . . 5 ..... and were signed on its behalf by:
The notes form part of these financial statements
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Notes to the Financial Statements for the Year Ended 30 September 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
| 2. | DONATIONS AND LEGACIES | ||
|---|---|---|---|
| 30/9/24 | 30/9/23 | ||
| £ | £ | ||
| Donations | 34,847 | 39,576 | |
| 34,847 | 39,576 |
continued...
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Notes to the Financial Statements - continued for the Year Ended 30 September 2024
| 3. | INCOME FROM CHARITABLE ACTIVITIES | INCOME FROM CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|---|---|
| 30/9/24 | 30/9/23 | |||||
| Activity | £ | £ | ||||
| Fund generation | Rescue Centre | 12,163 | 19,779 | |||
| Adoption fees | Rescue Centre | 8,945 | 10,641 | |||
| Grants | Rescue Centre | 650 | 8,700 | |||
| 21,758 | 39,120 | |||||
| 4. | CHARITABLE ACTIVITIES COSTS | |||||
| Support | ||||||
| Direct | costs (see | |||||
| Costs | note 5) | Totals | ||||
| £ | £ | £ | ||||
| Rescue Centre | ||||||
| 60,619 | 8,271 | 68,890 | ||||
| 5. | SUPPORT COSTS | |||||
| Governance | ||||||
| Management | costs | Totals | ||||
| £ | £ | £ | ||||
| Rescue Centre | ||||||
| 7,641 | 630 | 8,271 | ||||
| 6. | NET INCOME/(EXPENDITURE) | |||||
| Net income/(expenditure) is | stated after charging/(crediting): | |||||
| 30/9/24 | 30/9/23 | |||||
| £ | £ | |||||
| Depreciation - owned assets | 920 | - |
continued...
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Notes to the Financial Statements - continued for the Year Ended 30 September 2024
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022
| 30 SEPTEMBER 2022 | ||
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 39,576 | |
| Charitable activities | ||
| Rescue Centre | ||
| 39,120 | ||
| Total | 78,696 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Rescue Centre | ||
| 63,582 | ||
| NET INCOME | 15,114 | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 16,085 | |
| TOTAL FUNDS CARRIED FORWARD | 31,199 | |
| 9. | TANGIBLE FIXED ASSETS | |
| Fixtures | ||
| and | ||
| fittings | ||
| £ | ||
| COST | ||
| Additions | 9,517 | |
| DEPRECIATION | ||
| Charge for year | 920 | |
| NET BOOK VALUE | ||
| At 30 September 2024 | 8,597 | |
| At 30 September 2023 | - |
continued...
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Notes to the Financial Statements - continued for the Year Ended 30 September 2024
| for the Year Ended 30 September | 2024 | |||
|---|---|---|---|---|
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 30/9/24 | 30/9/23 | |||
| £ | £ | |||
| Other debtors | 2,647 | 442 | ||
| Prepayments | 336 | 582 | ||
| 2,983 | 1,024 | |||
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 30/9/24 | 30/9/23 | |||
| £ | £ | |||
| Trade creditors | 7,258 | 5,105 | ||
| Accrued expenses | 630 | 500 | ||
| 7,888 | 5,605 | |||
| 12. | MOVEMENT IN FUNDS | |||
| Net | ||||
| At | movement | At | ||
| 1/10/23 | in funds | 30/9/24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 31,199 | (12,285) | 18,914 | |
| TOTAL FUNDS | 31,199 | (12,285) | 18,914 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 56,605 | (68,890) | (12,285) | |
| TOTAL FUNDS | 56,605 | (68,890) | (12,285) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| At | movement | At | ||
| 1/10/22 | in funds | 30/9/23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 16,085 | 15,114 | 31,199 | |
| TOTAL FUNDS | 16,085 | 15,114 | 31,199 |
continued...
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
Notes to the Financial Statements - continued for the Year Ended 30 September 2024
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 78,696 | (63,582) | 15,114 |
| TOTAL FUNDS | 78,696 | (63,582) | 15,114 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At Net movement At 1/10/22 in funds 30/9/24 £ £ £ 16,085 2,829 18,914 16,085 2,829 18,914 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
as follows: |
|||
|---|---|---|---|
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 135,301 | (132,472) | 2,829 |
| TOTAL FUNDS | 135,301 | (132,472) | 2,829 |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2024.
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Staffie Smiles Rescue
| Staffie Smiles Rescue | |||
|---|---|---|---|
| Detailed Statement of Financial Activities | |||
| for the Year Ended 30 September 2024 | |||
| 30/9/24 | 30/9/23 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 34,847 | 39,576 | |
| 34,847 | 39,576 | ||
| Charitable activities | |||
| Fund generation | 12,163 | 19,779 | |
| Adoption fees | 8,945 | 10,641 | |
| Grants | 650 | 8,700 | |
| 21,758 | 39,120 | ||
| Total incoming resources | 56,605 | 78,696 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Charitable costs | 4,402 | 4,287 | |
| Training | 1,194 | 222 | |
| Vets & kennels | 55,023 | 51,691 | |
| 60,619 | 56,200 | ||
| Support costs | |||
| Management | |||
| Insurance | 639 | 744 | |
| Office expenses | 1,739 | 1,314 | |
| Travelling expenses | 3,859 | 4,301 | |
| Bank charges | 484 | 523 | |
| Depreciation - Fixtures and fittings | 920 | - | |
| 7,641 | 6,882 | ||
| Governance costs | |||
| Accountancy and legal fees | 630 | 500 | |
| Total resources expended | 68,890 | 63,582 | |
| Net (expenditure)/income | (12,285) | 15,114 |
This page does not form part of the statutory financial statements
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Document ID: f96ea52a-d7e7-4d26-81f0-7294b81eb856
Document ID.. f96ea52a-d7e7-4d26-81 fO-7294b81 eb856