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COMPANY REGISTRATION NUMBER: 11234802
CHARITY REGISTRATION NUMBER: 1182392
FETCHER DOG
Company Limited by Guarantee
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 December 2023
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
4
Statement of financial activities (including income and expenditure account)
6
Statement of financial position
7
Notes to the financial statements
8
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 31 DECEMBER 2023
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2023 .
Reference and administrative details
Registered charity name
Fetcher Dog
Charity registration number
1182392
Company registration number
11234802
Principal office and registered
Lifford Hall
office
Lifford Lane
Kings Norton
Birmingham
B30 3JN
The trustees
J Connor
D Farrimond
A L Foote
J F Foote
S D Connor
T Burchill
Independent examiner
D J Hanby
Lifford Hall
Lifford Lane
Kings Norton
Birmingham
B30 3JN
Structure, governance and management
The charity was incorporated as a company limited by guarantee on 5 March 2018 (company number 11234802) and obtained charitable status on 8 March 2019 (charity number 1182392).
Objectives and activities
Covid
Covid was both a blessing and a curse for the Charity and welfare of the rescue dogs.
During 2020 & 2021 the demand for rescue dogs increased significantly.
Rescue Dog Returns
However from early 2022 to date, the demand reversed and many families returned their rescue dogs back to their original charities, causing bottle necks and reducing many charities capacity to rescue new dogs, as they had to handle an inflow of returning dogs.
UK Rescue Dogs
The Charity made additions to its objectives by including the rescue of dogs from within the UK as well as Bosnia and Europe.
Increased Overhead
Fetcher Dog was no exception and in addition to this challenge we moved into our new home at Wyncot Kennels in June 2021 which meant a significantly higher monthly overhead for the Charity
Achievements and performance
Fetcher Dog Charity Ball
In March 2023 the new annual "Fetcher Dog Ball" was launched with the purpose of funding the employment of a seasoned Fundraiser, it was a great success and gave the charity a net start of £10,880.
We ended the year with a total of 78 dogs in our care after rescuing 89 dogs and rehoming 100 dogs.
Financial review
There is a profit of £24,459 (2022: £8,169) on ordinary activities and therefore the revenue account shows an operating surplus of £22,613 (2022: £14,444).
Plans for future periods
Fundraising Plan
Our 5yr Financial Plan was in place to employ an experienced Fundraiser who could build a fundraising operation within the Charity to cover the increased overheads as we started to grow in dog numbers. This would hopefully replace the "hand to mouth" fundraising we had been operating each month.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 17 September 2024 and signed on behalf of the board of trustees by:
A L Foote
Director
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FETCHER DOG
YEAR ENDED 31 DECEMBER 2023
I report to the trustees on my examination of the financial statements of Fetcher Dog ('the charity') for the year ended 31 December 2023.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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 charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements 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 financial statements 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.
D J Hanby Independent Examiner
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
17 September 2024
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31 DECEMBER 2023
2023
2022
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
257,445
257,445
203,078
------------
------------
------------
Total income
257,445
257,445
203,078
------------
------------
------------
Expenditure
Expenditure on charitable activities
6,7
232,986
232,986
194,909
------------
------------
------------
Total expenditure
232,986
232,986
194,909
------------
------------
------------
------------
------------
------------
Net income and net movement in funds
24,459
24,459
8,169
------------
------------
------------
Reconciliation of funds
Total funds brought forward
22,613
22,613
14,444
------------
------------
------------
Total funds carried forward
47,072
47,072
22,613
------------
------------
------------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 December 2023
2023
2022
Note
£
£
£
£
Current assets
Debtors
12
41,708
43,875
Cash at bank and in hand
62,770
31,538
------------
------------
104,478
75,413
Creditors: amounts falling due within one year
13
57,406
52,800
------------
------------
Net current assets
47,072
22,613
------------
------------
Total assets less current liabilities
47,072
22,613
------------
------------
Net assets
47,072
22,613
------------
------------
Funds of the charity
Unrestricted funds
47,072
22,613
------------
------------
Total charity funds
15
47,072
22,613
------------
------------
For the year ending 31 December 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 17 September 2024 , and are signed on behalf of the board by:
A L Foote
Director
FETCHER DOG
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
These accounts have been prepared on the going concern basis. The company has the support of the directors .
Disclosure exemptions
The trustees have taken advantage of the exemption from including a cash flow statement in the financial statements on the grounds that the charity is small.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Limited by guarantee
The charity is a limited company by guarantee.
5. Donations and legacies
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Donations
Donations
257,445
257,445
203,078
203,078
------------
------------
------------
------------
6. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2023
Unrestricted Funds
Total Funds 2022
£
£
£
£
Charitable activities
168,478
168,478
152,394
152,394
Support costs
64,508
64,508
42,515
42,515
------------
------------
------------
------------
232,986
232,986
194,909
194,909
------------
------------
------------
------------
7. Expenditure on charitable activities by activity type
Activities undertaken directly
Support costs
Total funds 2023
Total fund 2022
£
£
£
£
Charitable activities
168,478
64,508
232,986
194,909
------------
------------
------------
------------
8. Analysis of support costs
Total 2023
Total 2022
£
£
Communications and IT
1,580
General office
32,227
Finance costs
579
------------
------------
34,386
------------
------------
9. Independent examination fees
2023
2022
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
750
------------
------------
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
£
£
Wages and salaries
32,719
9,953
------------
------------
The average head count of employees during the year was Nil (2022: 4 ). The average number of full-time equivalent employees during the year is analysed as
follows:
2023
2022
No.
No.
Administration
4
------------
------------
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
11. Trustee remuneration and expenses
During the year no trustees received remuneration in respect of their trustees duties.
All transactions with the directors of the business were incurred in the normal course of the business.
12. Debtors
2023
2022
£
£
Prepayments and accrued income
1,750
720
Other debtors
39,958
43,155
------------
------------
41,708
43,875
------------
------------
13. Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
18,406
13,800
Other creditors
39,000
39,000
------------
------------
57,406
52,800
------------
------------
14. Deferred income
2023
2022
£
£
Amount deferred in year
16,206
11,600
------------
------------
15. Analysis of charitable funds
Unrestricted funds
At 1 January 2023
Income
Expenditure
At 31 December 2023
£
£
£
£
General funds
22,613
257,445
(232,986)
47,072
------------
------------
------------
------------
At 1 January 2022
Income
Expenditure
At 31 December 2022
£
£
£
£
General funds
14,444
203,078
(194,909)
22,613
------------
------------
------------
------------
16. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2023
£
£
Current assets
104,478
104,478
Creditors less than 1 year
(57,406)
(57,406)
------------
------------
Net assets
47,072
47,072
------------
------------
Unrestricted Funds
Total Funds 2022
£
£
Current assets
75,413
75,413
Creditors less than 1 year
(52,800)
(52,800)
------------
------------
Net assets
22,613
22,613
------------
------------
17. Related parties
There were no related party transactions during the year that require disclosure.