IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.10.22 30.9.23 30.9.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh070136952022-09-30070136952023-09-30070136952022-10-012023-09-30070136952021-09-30070136952021-10-012022-09-30070136952022-09-3007013695ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-10-012023-09-3007013695ns11:Original2022-10-012023-09-3007013695ns15:PoundSterlingns11:Original2022-10-012023-09-3007013695ns11:Original2022-09-3007013695ns11:Original2023-09-3007013695ns11:Originalns11:FRS1022022-10-012023-09-3007013695ns11:IndependentExaminationCharityns11:Original2022-10-012023-09-3007013695ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-10-012023-09-3007013695ns11:Originalns11:FullAccounts2022-10-012023-09-3007013695ns11:Originalns11:CharitiesSORP2022-10-012023-09-3007013695ns11:Original2021-10-012022-09-3007013695ns11:Originalns16:EnglandWales2022-10-012023-09-3007013695ns11:Originalns11:RegisteredOffice2022-10-012023-09-3007013695ns11:Originalns0:Trustee12022-10-012023-09-3007013695ns11:Originalns0:Trustee32022-10-012023-09-3007013695ns11:Originalns0:Trustee22022-10-012023-09-3007013695ns11:Originalns0:Trustee42022-10-012023-09-3007013695ns11:Originalns0:Trustee52022-10-012023-09-3007013695ns11:Originalns0:Trustee62022-10-012023-09-3007013695ns11:Originalns11:CompanySecretary12022-10-012023-09-3007013695ns11:Originalns0:TotalUnrestrictedFunds2022-10-012023-09-3007013695ns11:Originalns0:TotalRestrictedIncomeFunds2022-10-012023-09-3007013695ns11:Originalns0:Activity92022-10-012023-09-3007013695ns11:Originalns0:TotalUnrestrictedFundsns0:Activity92022-10-012023-09-3007013695ns11:Originalns0:Activity9ns0:TotalRestrictedIncomeFunds2022-10-012023-09-3007013695ns11:Originalns0:Activity92021-10-012022-09-3007013695ns11:Originalns0:Activity102022-10-012023-09-3007013695ns11:Originalns0:TotalUnrestrictedFundsns0:Activity102022-10-012023-09-3007013695ns11:Originalns0:Activity10ns0:TotalRestrictedIncomeFunds2022-10-012023-09-3007013695ns11:Originalns0:Activity102021-10-012022-09-3007013695ns11:Originalns0:TotalUnrestrictedFunds2022-09-3007013695ns11:Originalns0:TotalRestrictedIncomeFunds2022-09-3007013695ns11:Original2021-09-3007013695ns11:Originalns0:TotalUnrestrictedFunds2023-09-3007013695ns11:Originalns0:TotalRestrictedIncomeFunds2023-09-3007013695ns11:Original2022-09-3007013695ns11:Originalns0:TotalUnrestrictedFundsns10:WithinOneYear2023-09-3007013695ns11:Originalns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-09-3007013695ns11:Originalns10:WithinOneYear2023-09-3007013695ns11:Originalns10:WithinOneYear2022-09-3007013695ns10:PlantMachineryns11:Original2022-10-012023-09-3007013695ns11:Original22022-10-012023-09-3007013695ns11:Original12022-10-012023-09-3007013695ns11:Original12021-10-012022-09-3007013695ns11:Originalns10:OwnedAssets2022-10-012023-09-3007013695ns11:Originalns10:OwnedAssets2021-10-012022-09-3007013695ns11:Originalns0:TotalUnrestrictedFunds2021-10-012022-09-3007013695ns11:Originalns0:TotalRestrictedIncomeFunds2021-10-012022-09-3007013695ns11:Originalns0:TotalUnrestrictedFundsns0:Activity92021-10-012022-09-3007013695ns11:Originalns0:Activity9ns0:TotalRestrictedIncomeFunds2021-10-012022-09-3007013695ns11:Originalns0:TotalUnrestrictedFundsns0:Activity102021-10-012022-09-3007013695ns11:Originalns0:Activity10ns0:TotalRestrictedIncomeFunds2021-10-012022-09-3007013695ns10:PlantMachineryns11:Original2022-09-3007013695ns11:Originalns10:ComputerEquipment2022-09-3007013695ns11:Originalns10:ComputerEquipment2022-10-012023-09-3007013695ns10:PlantMachineryns11:Original2023-09-3007013695ns11:Originalns10:ComputerEquipment2023-09-3007013695ns10:PlantMachineryns11:Original2022-09-3007013695ns11:Originalns10:ComputerEquipment2022-09-30
REGISTERED COMPANY NUMBER: 07013695 (England and Wales)
REGISTERED CHARITY NUMBER: 1136215
















REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

PET RESPECT LTD

PET RESPECT LTD

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

PET RESPECT LTD (REGISTERED NUMBER: 07013695)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2023



The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance the education of the public in animal welfare and animal behaviour, and the principles of good care and management of pets.

To promote humane behaviour towards animals by providing appropriate care and attention by reason of fitness, maltreatment, poor circumstances or ill usage.

To advance in life and help young people by providing support and activity which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

The charity has been mindful of the public benefit requirements as laid out in the Charity Commission guidelines when setting their objectives and the details of their activities as laid out in the Achievements and Performance section of this report hopefully show these objectives are being met.,

ACHIEVEMENT AND PERFORMANCE
Pet Respect has been very busy this year in schools, Pupil Referral Units, University, Care Homes and even a visit to Hull Royal Infirmary.

Our reputation has spread and we are fully booked throughout the week, we sometimes visit 2 schools at the same time as we now have more reliable volunteers with their dogs.

We are also in the process of assessing a few more dogs so that they can join our team as we get many requests to visit Care Homes. Our priority has always been schools as our main aim is to encourage children to be kind to animals and also how to be safe around dogs- The amount of dog attacks is increasing lately and this is always down to the fact that people do not train their dogs and when they get out of control, they are a danger to the public. We teach children how to behave around dogs and how to treat them positively and kindly.

All the schools pay for the Animal Assisted Therapy (AAT) but we still offer some free taster sessions. We also visit the Care Homes for free or accept a small donation, our dogs give so much pleasure to the elderly residents and
have an amazing effect on those with dementia.

We haven't attended many fundraising events due to ill health, but we are hoping to attend more next year
.
We still have a few customers who order printed items but our main customer 'Hull People's Memorial' had to close down due to increasing overheads.

They donated a lovely amount of over £18k to Pet Respect which came as a lovely shock!! They thanked us for helping them over the years and providing them with orders at last minute (and hand delivering them!).

We will keep the money in reserve to go towards a new van in the future.

Next year looks to be busy as we have taken on a few more volunteers so we will be able to deliver to more schools and Care Homes.

We are proud of what we have achieved the years, gradually building a good reputation and we will continue to do so.


PET RESPECT LTD (REGISTERED NUMBER: 07013695)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2023


FINANCIAL REVIEW
Reserves policy
It is the policy of the charity to maintain liquid unrestricted funds, which are the free reserves of the organisation, at a level sufficient to cover the costs for a period of no more than 12 months.

Details of movement in reserves for the year can be found on pages 5 - 14 of the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
The trustees of the charity form an executive committee who represent the organisation. The trustees meet on a regular basis and are supported in their governance of the charity's affairs by the employees.

Appointment of trustees is governed by the constitution of the charity and the board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

Induction and training of new trustees
New trustees are inducted by being invited to attend committee meetings in order that they may judge the level of commitment and responsibilities that are involved with being a trustee.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07013695 (England and Wales)

Registered Charity number
1136215

Registered office
35 Seafield Avenue
Hull
HU9 3JQ

Trustees
L Barcoe Company Secretary
M Hartley Director
K Hepple Director
S Kelly Director
G Hartley Director
A Mills Director

Company Secretary
L E Barcoe

Independent Examiner
T M Rackham
Rackham's
Chartered Certified Accountants
3 Melton Park
Redcliff Road
Melton
East Yorkshire
HU14 3RS


PET RESPECT LTD (REGISTERED NUMBER: 07013695)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2023


Approved by order of the board of trustees on 9 February 2024 and signed on its behalf by:





K Hepple - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PET RESPECT LTD


Independent examiner's report to the trustees of Pet Respect Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2023.

Responsibilities and basis of report
As the charity's trustees 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 Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

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:

1. accounting records were not kept in respect of the Company 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 requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








T M Rackham

Rackham's
Chartered Certified Accountants
3 Melton Park
Redcliff Road
Melton
East Yorkshire
HU14 3RS

9 February 2024

PET RESPECT LTD

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 18,303 1 18,304 400

Other trading activities 3 34,712 - 34,712 26,083
Total 53,015 1 53,016 26,483

EXPENDITURE ON
Raising funds 270 - 270 1,546

Charitable activities
Charitable Activity Expenses 27,067 113 27,180 18,039
Charity Governance Expenses - - - 960
Total 27,337 113 27,450 20,545

NET INCOME/(EXPENDITURE) 25,678 (112 ) 25,566 5,938


RECONCILIATION OF FUNDS
Total funds brought forward 25,239 451 25,690 19,752

TOTAL FUNDS CARRIED FORWARD 50,917 339 51,256 25,690

PET RESPECT LTD (REGISTERED NUMBER: 07013695)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 427 339 766 956

CURRENT ASSETS
Stocks 9 2,000 - 2,000 2,000
Debtors 10 982 - 982 769
Cash at bank 48,527 - 48,527 22,925
51,509 - 51,509 25,694

CREDITORS
Amounts falling due within one year 11 (1,019 ) - (1,019 ) (960 )

NET CURRENT ASSETS 50,490 - 50,490 24,734

TOTAL ASSETS LESS CURRENT
LIABILITIES

50,917

339

51,256

25,690

NET ASSETS 50,917 339 51,256 25,690
FUNDS 12
Unrestricted funds 50,917 25,239
Restricted funds 339 451
TOTAL FUNDS 51,256 25,690

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


PET RESPECT LTD (REGISTERED NUMBER: 07013695)

BALANCE SHEET - continued
30 SEPTEMBER 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 9 February 2024 and were signed on its behalf by:





L Barcoe - Trustee

PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


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.


Plant and machinery - 33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations 18,304 400

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 1,725 1,565
Shop income 32,987 24,518
34,712 26,083

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 190 243

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.


6. STAFF COSTS

There were no remunerated staff during the year.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 401 (1 ) 400

Other trading activities 26,083 - 26,083
Total 26,484 (1 ) 26,483

EXPENDITURE ON
Raising funds 1,546 - 1,546


PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   
Charitable activities
Charitable Activity Expenses 17,889 150 18,039
Charity Governance Expenses 960 - 960
Total 20,395 150 20,545

NET INCOME/(EXPENDITURE) 6,089 (151 ) 5,938


RECONCILIATION OF FUNDS
Total funds brought forward 19,150 602 19,752

TOTAL FUNDS CARRIED FORWARD 25,239 451 25,690

8. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2022 and 30 September 2023 23,395 889 24,284
DEPRECIATION
At 1 October 2022 22,439 889 23,328
Charge for year 190 - 190
At 30 September 2023 22,629 889 23,518
NET BOOK VALUE
At 30 September 2023 766 - 766
At 30 September 2022 956 - 956

Items costing less than £250 individually are not usually capitalised. An annual impairment review is carried out to ensure that all fixed assets still have useful life.


PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


9. STOCKS
2023 2022
£    £   
Stocks 2,000 2,000

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 150 -
Prepayments 832 769
982 769

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accrued expenses 1,019 960

12. MOVEMENT IN FUNDS
Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 24,734 25,756 50,490
Equipment 505 (78 ) 427
25,239 25,678 50,917
Restricted funds
Equipment 451 (112 ) 339

TOTAL FUNDS 25,690 25,566 51,256

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 53,015 (27,259 ) 25,756
Equipment - (78 ) (78 )
53,015 (27,337 ) 25,678
Restricted funds
Equipment 1 (113 ) (112 )

TOTAL FUNDS 53,016 (27,450 ) 25,566


PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1.10.21 in funds 30.9.22
£    £    £   
Unrestricted funds
General fund 18,553 6,181 24,734
Equipment 597 (92 ) 505
19,150 6,089 25,239
Restricted funds
Equipment 602 (151 ) 451

TOTAL FUNDS 19,752 5,938 25,690

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 26,484 (20,303 ) 6,181
Equipment - (92 ) (92 )
26,484 (20,395 ) 6,089
Restricted funds
Equipment (1 ) (150 ) (151 )

TOTAL FUNDS 26,483 (20,545 ) 5,938

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1.10.21 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 18,553 31,937 50,490
Equipment 597 (170 ) 427
19,150 31,767 50,917
Restricted funds
Equipment 602 (263 ) 339

TOTAL FUNDS 19,752 31,504 51,256

PET RESPECT LTD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 79,499 (47,562 ) 31,937
Equipment - (170 ) (170 )
79,499 (47,732 ) 31,767
Restricted funds
Equipment - (263 ) (263 )

TOTAL FUNDS 79,499 (47,995 ) 31,504

13. RELATED PARTY DISCLOSURES

The following related party transactions occurred during the year ended 30 September 2023.

Payments were made to trustees, and their close relatives, for services provided by them.

Related PartyRelationshipService ProvidedAmount
£

Kim HeppleTrusteeSession tutor4,080
Pete HeppleClose relative of trusteePrinting services380
Marina HartleyTrusteeSession tutor/ website updates1,180