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2022-11-30-accounts

APPENDIX 3 Independent examiner's report on the accounts V2 Report to the name trust•eslm•mbers of Beloved Rat)bils Reg56t•red charlty SC049128 number On th8 aecouTrts ol the charlty for th• peri¢xl Perh)d stsrt dale Mt)nth Period end date Day Month Movern￿r Yeai 2021 30 2022 Set out on pages 1.5 ([W￿r kn Ir￿10 the rnbe￿ tyf &Mi¥Jnal tris1 Respeetive responsibilities of truslo08 and ex•miner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms Qf ￿ Charit￿$ and Trustee Investment Iscotlandl 20￿ Act and the Ch8rrts Accounts Iscollandl Regulations 2006 {as arrndedl. The charty trustees consider that the audit requirement of Regulatlon 10111 Idl tsf the A¢￿Unts Regulat￿n5 cloes not apply. 11 is my reswn5its.lity lo examine the accounts as required under secbon 44{1 } Ici of tre Act and to stale whether particular matters have come lo my attention. Basis of Independent My exaM￿atIOn is carried out In ￿)rdance wlh Regulalmm 11 of the 20￿ Accounts examiner's 8tat•m•nl Regulations. An examinalK)n indudes a review of the accountin9 records kapl by the charity and a comparr)on of the accounts presented with those reJ))rds 11 also includes consideiabon of ￿Y unusual itenB or d￿lOSureS In the account$ and seeks explanations from the trustees concemiTrJ any such matters. The prwedures undertaken do not provide all the evidence thal would be required in an audit and. ¢onsequenlty, I do not express an opIn￿n on gNen by the acwunts. Ind•p•ndent examiners In the course of my examinatton. no matter has come to rny attentr'on. stalement which give5 me reasonable cause to bel￿e that in any material respect the requirements- to keep accounling recx)rds in accC￿ance wth S￿bOn 4411) (al of the 2005 Act and Regulation 4 of the 20(6 Accounts RegUlat￿n5, and to prepare 3e¢ounts whrh ar￿rd wrth the accounb.ng records and cumply with Regulalion 9 of Ihe 20C6 Accovnts Regulations have not been mel. or lo ithich n Tny opinion allention should be draym in order to enab￿ a proFer unts to èe reached. Date: Signed: Name: Relevant professional qualificatlonlsl or body {rf any): 16th June 2024 Addre$$'. 'P2se del¢tg Ihs In the brackels if Ihey do not apply If the words do sei 0111 IhLEe mallers Wh￿ hwecorn• to y￿r attentr)n on th8 folbwng p&ge.

Beloved Rabbits Trustees’ Annual Report December 2021 to November 2022

Charity contact information

Beloved Rabbits Scottish Charity Number: SC049128 The Bunny Bothy 46 Eastside, Kirkintilloch Glasgow, G66 1QH

0141 280 3272 info@belovedrabbits.org https://belovedrabbits.org

2

Charity Trustees

Name all of your charity trustees for the period, and the date they left if they were not in post for the whole year

3

Objectives and activities

Beloved Rabbits is a Scottish Charitable Incorporated Organisation established in March 2019.

This charity has been established to replace the unincorporated organisation Fairly Beloved Rabbit Care – SC042706, which dissolved during the reported financial year.

This report, therefore, encompasses all activities for both charities over the governed period of the report.

The organisation’s purposes are:

  1. To advance the welfare of rabbits by:

  2. providing emergency and temporary accommodation for domestic rabbits in need, where the care need is established either through owner neglect, change in circumstances, owner election to surrender to our care or stray and abandoned domestic rabbits.; or

  3. ensuring adequate husbandry for all animals within the care of the organisation; or

  4. ensuring sufficient medical care, including access to adequate veterinary services

  5. assisting existing owners with identifying new permanent homes for their pets as a result of changes in circumstances; or

  6. providing rabbit introduction and bonding services to assist owner with the safe introduction of rabbits within new co-habiting pairs or small groups; or

  7. providing rabbit fostering on behalf of other agencies and organisations; and

  8. finding suitable new permanent owners for rabbits within our care.

  9. To advance the education of rabbit welfare through raising awareness of abandoned rabbits and providing rabbit care advice to potential and existing owners and encouraging responsible rabbit ownership.

4

Structure, governance and management

Type of governing document

The organisation is now a Scottish Charitable Incorporated Organisation (SCIO), achieving approval from OSCR in March 2019.

A copy of the charity’s constitution is available upon request.

The structure of the organisation consists of: -

  1. the MEMBERS - who have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself;

  2. the BOARD - who hold regular meetings, and generally control the organisation's activities; for example, the board is responsible for monitoring and controlling the organisation's financial position.

The board members are referred to in this constitution as CHARITY TRUSTEES.

Trustee recruitment and appointment

Our board was formed of founding member trustees, each of whom played an active role in the former organisation, Fairly Beloved Rabbit Care.

All volunteers were advised of the plans for forming Beloved Rabbits from the former Fairly Beloved Rabbit Care and were allowed to apply for roles as members or trustees if they felt inclined to.

Full details of our ongoing recruitment process for members (management committee members), and board of trustees is detailed within the charity constitution and is available upon request.

5

Achievements and performance

Rabbit Arrivals

The charity continued to suffer significantly following the impact of socio-economic circumstances caused by the global Covid-19 pandemic, further compounded by the resulting cost-of-living crisis.

During the year, we received requests from 531 owners seeking help to rehome 931 rabbits. That’s an increase of nearly 12% in requests and an increase of 25% in the number of affected rabbits in the same period the previous year.

As is always the case, we cannot address the full needs of the demand, with the ability to rescue rabbits limited by the availability of our foster carers. We experienced a considerable drop in the number of rabbits rescued within the period, with only 218 rabbits entering the rescue’s care. That is drop of 29% on the previous year.

Rabbit Adoptions

We are very proud of the standards we uphold for our foster and adoptive homes. We follow a strict home assessment process to ensure the suitability of new homes for rabbit welfare needs and standards approved by the latest research.

Despite the challenges of reduced adoption demand during the cost-of-living crisis, we could continue adopting rabbits throughout the year.

This year, we processed 194 rabbit adoptions, a drop of 12% from 2021.

Noticeably, regarding managing our turnarounds and successful cases, our adoption figure this year was much closer to the number of entries: 194 out to adoption for the 218 entrants in the same period, a gap of only 24. The gap has been much more noticeable in previous years, with the adoption rate trailing behind our intake rate by 41 in 2021.

The average time rabbits spent in our rescue in 2022 was 60 days, meaning we successfully prepared the rabbits and found them a new home within less than two months on average.

6

Supporting Young Volunteers

Beloved Rabbits engage several young volunteers aged 12 to 18 as they gain much-needed animal welfare experience to support their future aspirations in careers in animal welfare and veterinary industries.

We have maintained our Care Team shifts throughout the year, albeit with various gaps in schedules due to individuals needing to self-isolate in line with Coronavirus restrictions.

We now maintain a team of 24 young volunteers as part of our weekly rota providing support in The Hoppy Hub with rabbit care provision and supporting our Bonding Bootcamp services, supervised by 12 adult volunteers.

Grant Applications

We have benefitted from some additional grant funding during the 2022 period.

Beloved Rabbits took part in a local fundraising grant competition within Newsquest Media’s Evening Times campaign. As runners-up in the competition we were awarded an unrestricted grant of £1,376.

Arnold Clark also awarded us an unrestricted grant of £1,000.

The R S Macdonald Trust accepted our grant request for additional equipment funding, which enabled us to expand the charity’s rescue support centre, introducing two additional rescue environments and enhancing our Bonding Bootcamp facilities. The project was achieved with an underspend and £1,055 of this restricted fund remains available. We are engaging with The R S Macdonald Trust to seek approval to divert this fund on to a similar project in the future.

7

Financial review

Financial Governance

As reported in our 2021 report, an administrative gap within the charity continues to hamper our financial reporting.

Unfortunately, this, combined with an increased need for our Trustees and management team to dedicate any available time to operational priorities, meant that financial administration and reporting were allowed to fall by the wayside. This resulted in significant delays in submitting our annual report.

The 2021 report was delayed into July 2023, 11 months later than required.

To ensure the charity addresses its obligations in this area, a full review of all transactions and reporting for 2022 was deemed appropriate, which has resulted in a similar delay to the 2022 report.

The internal review, however, has allowed the Trustees to determine that our financial governance is accurate. All financial activity is meaningfully recorded within our systems, and there are no concerns about gaps in the recording of income or expenditures.

Therefore, the gap is simply due to reconciliation, administrative reporting, and securing timely turnaround from volunteers to prepare and approve the accounts for submission.

Our investment in integrated software in 2023 had not yet allowed the benefit to be noticeable for the 2022 period of this report. Still, we are confident that we are now in a better position to maintain more regular financial reporting no that a full review of 2021 and 2022 has been completed.

We have now recruited a new volunteer member of our Management Team to take responsibility for quarterly financial reporting, which will allow the Board to be comfortable that our financial record keeping is in order. We also seek to fund external financial services to improve our reconciliation, examination, and annual reporting requirements.

8

Statement of the charity’s policy on reserves

Reserves are not expected to be significant and are carried forward to the following year for general fund use.

However, with the support of charity membership, the board is developing a new fundraising strategy that will seek to secure a more robust financial standing for the charity to support future expansion plans. This strategy has been delayed due to the impact of the Covid-19 pandemic.

Details of any deficit

Accounts are managed so that deficits are minimised. This may result in trustee expenses being carried forward to the subsequent financial year before being paid when funds are available and as agreeable by the trustees.

Donated facilities and services

Several technical support services, including website development, hosting and some software services are donated via DWB Consultancy Ltd, a Ltd company of the charity’s trustee .

9

Financial Accounts Summary

Financial Accounts Summary
Income £ £
Commercial Sales Income
Sales – Products 9,884.00
Sales – Commissions 609.81 10,493.81
Donatons Income
General Donatons
Adopton Services
12,459.05
12,246.00
Bonding Services 5,285.54
Rescue Services 1,271.00
Online Fundraising Merchants 27,816.48 59,078.07
Fundraising
Partnerships & Corporate Fundraising 6,431.60
Grants & Legacy 6,875.66 13,307.26
Other Income 172.00 172.00
___
TOTAL INCOME 83,051.14
Expenses £ £
Commercial Sales Expenses
Sales – Products 4,390.19 4,390.19
Charity Actvites
General Actvites
Actvites Administraton
280.00
2,149.33
Waste Management 1,654.53
Equipment 8,223.33
Food & Bedding 2,266.60
ICT, Sofware & Consumables
Marketng & Promotons
1,928.00
496.18
Microchipping 838.80
Travel & Fuel Allowance 291.74
Vet Fees 24,144.88
Vet Prescriptons, Vaccinatons & Medicaton 112.57 42,385.96
Fundraising Expenses
General Fundraising 644.80 644.80
Administraton Expenses
Rent & Rates 11,647.96
Utlites – Gas and Electricity 1,139.80
Insurance 3,249.35
Motoring Expenses 285.23
Bank Charges and Interest 29.56
Payment Merchant Fees 2,692.66
Postage & Shipping 156.79
Governance Costs – Preparaton of Accounts 1,684.53 20,885.88
___
TOTAL EXPENSES 68,306.83
SURPLUS (DEFICIT) 14,744.31

11

Declaration

Signed on behalf of the charity trustees:

Print name

Designation DIRECTOR / CHARITY TRUSTEE

Date 17 June 2024

Signed on behalf of the charity trustees: Print name

Designation CHARITY TRUSTEE

Date 17 June 2024

12

Enter SC No. below SC049128

APPENDIX 2

Enter charity name below

Beloved Rabbits

Receipts and payments accounts

Period start date Period start date Period start date Period start date Period start date Period end date Period end date Period end date Period end date Period end date
For the period
from
01
Day
December
Month
2021
Year
to Day
30
Month
November
Year
2022
Section A Statement of receipts and payments
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 59,078 59 59 59 59,078 078 40 40,546
Legacies - - - - - - - - -
Grants 2,376 4 4 4,500 6 6 6 6,876 876 1 1,125
Receipts from fundraisingactivities 6,432 6 6 6 6,432 432 9 9,553
Gross tradingreceipts 10,494 10 10 10 10,494 494 10 10,781
Income from investments other than
land and buildings - - - - - - - - -
Rents from land & buildings - - - - - - - - -
Gross receipts from other charitable
activities 172 172 172 172 172 172 - - -
- - - - -
A1 Sub total A1 Sub total 78,551 4,500 4,500 4,500 - - - - - - 83,051 83,051 83,051 83,051 83,051 62,005 62,005
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
Total receipts 78,551
4,500
-
~~—————~~
-
-
-
-
-
-
-
-
-
83,051
-
-
-
83,051
-
-
-
83,051
-
-
-
83,051
-
-
-
83,051
-
-
62,005
-
-
62,005
A3 Payments
Expenses for fundraising activities 645 645 645 645 645 645 214 214 214
Gross trading payments 4,390 4 4 4 4,390 390 5 5,239
Investment management costs - - - - - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 58,142 3 3 3,445 61 61 61 61,587 587 66 66,611
Grants and donations
- - - - - -
Governance costs:
- - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts 1,685 1 1 1 1,685 685 415 415 415
Legal costs - - - - -
Other Other
- - - - -
- - - - -
**A3 Sub total ** 64,862 3,445 3,445 3,445 - - - - - - 68,307 68,307 68,307 68,307 68,307 72,480 72,480
error
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
-
Purchase of investments
-
-
A4 Sub total -
-
-
-
-
-
Total payments 64,862
3,445
-
-
68,307
72,480
~~————————~~
error
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
13,689
1,055
-
13,689
1,055
-
~~———~~
-
-
14,744
-
14,744
(
(
10,475)
10,475)
(

APPENDIX 2

SC049128

Beloved Rabbits

Section B Statement of balances Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments
Details Unrestricted
funds
to nearest £
12,425
13,689
Restricted funds
to nearest £
1,055
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last period
to nearest £
Cash and bank balances at start of year 12,425 22,900
Surplus / (deficit) shown on receipts and
payments account
14,744 10,475)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
26,114 1,055 - - 27,169
-
-

-
Fund to which

-
asset belongs

-
0
Market valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Details Total
-
Fund to which liability relates
-
-

-
Amount due
to nearest £
Last year
to nearest £
Details Total
Fund to which liability relates
- -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Total -
-
Date of
approval
12/06/2024
12/06/2024

OSCR Financial Annual Report 2022.xlsx / Statement of balances

December 2007

2

APPENDIX 2

SC049128

Beloved Rabbits

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
X
Authority under which paid £

C3b Trustee remuneration - details

If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box X
Nature of transaction Number of
trustees
£

Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

OSCR Financial Annual Report 2022.xlsx / Notes

December 2007

3

APPENDIX 2

SC049128

Beloved Rabbits

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
General Donations 12,459 12,459 12,038
Adoption Services 12,246 12,246 16,419
Bonding Services 5,286 5,286 2,410
Rescue Services 1,271 1,271 565
Online Fundraising Merchants 27,816 27,816 9,114
Total
2 Grants
59,078 - - - 59,078 40,546
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last
period
to nearest £
Newsqyest 1,376 1,376
Arnold Clark 1,000 1,000
The R S Macdonald Trust 4,500 4,500
Other Grants - 1,125
Total
2,376
-
Unrestricted
funds
to nearest £
3 Gross receipts from other charitable activities
2,376 4,500 6,876 1,125
-
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
-
Total current
period
to nearest £
-
Total last
period
to nearest £
Service refund from AIO Services 150 150
Levima Ltd 22 22
-
-
-
-
-
-
Total 172 - - - 172 -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
General Activities 280 280
Waste Management 1,655 1,655
Equipment 4,778 3,445 8,223
Food & Bedding 2,267 2,267
ICT, Software & Consumables 1,928 1,928
Marketing & Promotions 496 496
Microchipping 839 839
Travel & Fuel Allowance 292 292
Vet Fees 24,145 24,145
Vet Prescriptions, Vaccination & Medications 113 113
General Administration 2,149 2,149
Rent & Rates 11,648 11,648
Utilities - Gas & Electricity 1,140 1,140
Insurance 3,249 3,249
Motoring Expenses 285 285
Bank Charges & Interest 30 30
Payment Merchant Fees 2,693 2,693
Postage & Shipping 157 157
Total 58,142 3,445 - - 61,587 -
reference error - - - reference error reference error

OSCR Financial Annual Report 2022.xlsxAdditional notes (1)

December 2007

APPENDIX 2

SC049128

Beloved Rabbits

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Hoppy Hub
Equipment
Refresh
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations - -
Legacies - -
Grants 4,500 4,500
Receipts from fundraisingactivities - -
Gross tradingreceipts - -
Income from investments other than land and buildings - -
Rents from land & buildings - -
Gross receipts from other charitable activities - -
Sub total
Receipts from asset & investment sales
4,500 - - - 4,500 -
-
Proceeds from sale of fixed assets - -
Proceeds from sale of investments - -
Sub total
Total receipts
Payments
- - - - - -
4,500 - - - 4,500 -
-
Expenses for fundraising activities - -
Gross trading payments - -
Investment management costs - -
Payments relating directly to charitable activities 3,445 3,445
Grants and donations - -
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
- -
-
Sub total
Payments relating to asset and investment
movements
3,445 - - - 3,445 -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
3,445 - - - 3,445 -
-
1,055 - - - 1,055 -
-
1,055 - - - 1,055 -
-
Nature andpurpose of funds
Dedicated funding via grant from R S Macdonald Trust t o purchase equipment for the redevelopment of the charity's rescue support c entre, The Hoppy Hub.

OSCR Financial Annual Report 2022.xlsxAdditional notes (3)

December 2007