REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 JANUARY 2024 |
FOR |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 JANUARY 2024 |
FOR |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 JANUARY 2024 |
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 | 12 |
DOODLE TRUST |
(LIMITED BY GUARANTEE) (REGISTERED NUMBER: SC371597) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 JANUARY 2024 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 January 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 objectives and aims are as follows; |
- to assume responsibility for any Doodles (Labradoodles, Goldendoodles, Cockapoos, other Poodle crosses) and Poodles needing to be rehomed for whatever reason and in particular to identify appropriate foster home and other resources for the reception, care, neutering and treatment of such dogs, before rehoming to carefully selected homes. |
- to promote humane behaviour towards Doodles (Labradoodles, Goldendoodles, Cockapoos, other poodle crosses) and Poodles by providing appropriate care, protection, treatment and security for dogs which are in need of care and attention by reason of changed or poor circumstances, sickness, maltreatment or ill usage. |
- to educate the public in matters pertaining to canine welfare in general and the prevention of cruelty and suffering among dogs. |
Volunteers |
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
The period under review is the charity's thirteenth official period in operation and we have never been as busy. |
Once again, we have been inundated with calls for help from people who had bought puppies during the pandemic lockdown and no longer wanted them. The majority of calls we get now are from people who have been badly bitten by their dogs. Our fosterers will not put themselves in a position where they are likely to get bitten, so, unfortunately, we now have to turn all of these dogs away. Despite that, we successfully rehomed 87 dogs over the year. |
More fosterers decided that they could no longer foster, as they felt they were not able to cope with the behavioural issues that are common amongst handovers now. This has left us having to turn away any dogs with behavioural issues. We also found that, as there are so many dogs in rescues looking for homes since the pandemic, adopters can cherry-pick the dogs they want to adopt and dogs we had for adoption that needed the slightest amount of work are not being considered by prospective adopters as suitable. This leaves the few fosterers we have with dogs in the foster home long term until a forever home is found, preventing them from fostering another needy dog. |
Doodlefest did not go ahead, due to the lack of certainty that our costs would be covered, so it was decided to put future Doodlefests on the back burner for now, and a rethink will need to be taken on how any future shows will be run. |
We continued fundraising in our private Facebook group, Doodle Trust Friends. Another holiday was donated to raffle, and another supporter donated a bespoke painting to raffle also. We really can't thank our supporters enough. We will be doing more raffles in the group using different items that have been donated to us. Anyone on Facebook is welcome to join us. |
This year two more directors were appointed from our management team. Lynn Crackett and Judy McArdle have joined Barbara Turnbull. |
Looking forward to next year, we are going to have to take a good look at how we continue to run Doodle Trust. The pandemic and the cost-of-living crisis have impacted everything. Veterinary fees, dog food costs and volunteer travel expenses have risen exponentially, but the major problem is the lack of volunteers to foster dogs for us. Without fosterers, we can't take in dogs, which means that we have almost reached a crisis point. We will need to sit down and seriously consider our future over the next 12 months. |
DOODLE TRUST |
(LIMITED BY GUARANTEE) (REGISTERED NUMBER: SC371597) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 JANUARY 2024 |
FINANCIAL REVIEW |
Financial position |
The receipt of a substantial donation this year has resulted in a surplus for the year of £5,589 (2023: £106,853). Total funds of £191,298 (2023: £185,709) are carried forward, all of which are unrestricted. |
Reserves policy |
The trustees have reviewed the charity's requirements for reserves, they confirm they are happy that the level of reserves held is of adequate level. |
FUTURE PLANS |
We will continue with our awareness programme of educating the public and promoting the true facts about Doodle crossbreeds through as many outlets as possible. We will attend various events to educate the public about the pro's and con's of owning a Doodle. |
We will continue to rescue, rehabilitate and rehome all dogs that come under our umbrella. We expect this number to continue increasing on a yearly basis. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
Recruitment and appointment of new trustees |
Any person who is prepared to act as a trustee, and is allowed to do so by law, may be appointed as a trustee by ordinary resolution or by a decision of the trustees. |
Existing trustees can propose new trustees, and these are individuals known to the trustees. Information is provided as to the proposed trustees and their skills and abilities and the existing trustees approve the proposal or otherwise. |
Trustees can also be recruited from volunteers who have previously demonstrated their abilities through their work for the charity. |
Organisational structure |
The Managing Director, Mrs B E Turnbull, oversees the day to day operations of the charity assisted by a group of volunteers. |
The trustees aim to meet at least once per annum, at which meetings operational and strategic decisions are made. Outwith these meetings trustees are in regular daily contact. |
Tasks are delegated to the trustees for action as deemed appropriate. |
Induction and training of new trustees |
Prior to being appointed, a proposed trustee will attend trustee meetings as an observer to obtain an understanding of the charity's activities and procedures. |
The Chairperson meets with new trustees to explain the charity's function and provide background information. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
DOODLE TRUST |
(LIMITED BY GUARANTEE) (REGISTERED NUMBER: SC371597) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 JANUARY 2024 |
Registered office |
Trustees |
Independent Examiner |
Eilidh Harman BA (Hons) CA |
Bell Ogilvy |
Chartered Accountants |
36 King Street |
Castle Douglas |
Dumfries & Galloway |
DG7 1AF |
Bankers |
CASTLE DOUGLAS |
DG7 1NB |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
I report on the accounts for the year ended 31 January 2024 set out on pages five to twelve. |
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. |
Eilidh Harman BA (Hons) CA |
The Institute of Chartered Accountants of Scotland |
Bell Ogilvy |
Chartered Accountants |
36 King Street |
Castle Douglas |
Dumfries & Galloway |
DG7 1AF |
13 September 2024 |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
STATEMENT OF FINANCIAL ACTIVITIES |
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
FOR THE YEAR ENDED 31 JANUARY 2024 |
2024 | 2023 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities | 2 |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Animal Welfare | - | 40,290 |
General Charity | 59,787 | 12,523 |
Other |
Total |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 185,709 |
DOODLE TRUST |
(LIMITED BY GUARANTEE) (REGISTERED NUMBER: SC371597) |
BALANCE SHEET |
31 JANUARY 2024 |
2024 | 2023 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 7 |
CURRENT ASSETS |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 8 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 9 |
Unrestricted funds | 185,709 |
TOTAL FUNDS | 185,709 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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. |
DOODLE TRUST |
(LIMITED BY GUARANTEE) (REGISTERED NUMBER: SC371597) |
BALANCE SHEET - continued |
31 JANUARY 2024 |
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 |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 JANUARY 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. |
Plant and machinery | - |
Motor vehicles | - |
Computer equipment | - |
The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. |
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. |
Company Status |
The Charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per person. |
FINANCIAL INSTRUMENTS |
Cash |
Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 JANUARY 2024 |
1. | ACCOUNTING POLICIES - continued |
Trade Debtors |
Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business. |
Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties. |
Trade Creditors |
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. |
Accounts payable are classified as current liabilities if the organisation does not have conditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are represented as non current liabilities. |
Borrowings |
Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction 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. |
Provisions and contingencies |
Provisions are recognised when the organisation has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably. |
2. | OTHER TRADING ACTIVITIES |
2024 | 2023 |
£ | £ |
Merchandise sales | 1,601 | 547 |
Commission from affiliates | 7,488 | 4,294 |
Doodlefest | 1,600 | - |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 JANUARY 2024 |
3. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
General Charity | 5,509 | 1,343 | 6,852 |
4. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2024 | 2023 |
£ | £ |
Depreciation - owned assets |
5. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 January 2024 nor for the year ended 31 January 2023. |
TRUSTEES' EXPENSES |
During the year ended 31 January 2024 there were expenses were reimbursed to trustees of £263 (2023: nil). |
6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted |
fund |
£ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Animal Welfare | 40,290 |
General Charity | 12,523 |
Total |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 JANUARY 2024 |
6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted |
fund |
£ |
TOTAL FUNDS CARRIED FORWARD | 185,709 |
7. | TANGIBLE FIXED ASSETS |
Plant and | Motor | Computer |
machinery | vehicles | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 February 2023 |
Additions |
At 31 January 2024 |
DEPRECIATION |
At 1 February 2023 |
Charge for year |
At 31 January 2024 |
NET BOOK VALUE |
At 31 January 2024 |
At 31 January 2023 |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Accrued expenses |
9. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.2.23 | in funds | 31.1.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 185,709 | 5,589 | 191,298 |
TOTAL FUNDS | 5,589 | 191,298 |
DOODLE TRUST |
(LIMITED BY GUARANTEE) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 JANUARY 2024 |
9. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 66,101 | (60,512 | ) | 5,589 |
TOTAL FUNDS | ( |
) | 5,589 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.2.22 | in funds | 31.1.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 78,856 | 106,853 | 185,709 |
TOTAL FUNDS | 78,856 | 106,853 | 185,709 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 164,073 | (57,220 | ) | 106,853 |
TOTAL FUNDS | 164,073 | (57,220 | ) | 106,853 |
10. | RELATED PARTY DISCLOSURES |