0 false false false false false false true false false false false false true true No description of principal activity 2023-11-01 Sage Accounts Production Advanced 2024 - FRS102_2024_Charity xbrli:pure xbrli:shares iso4217:GBP 08257203 2023-11-01 2024-10-31 08257203 2024-10-31 08257203 2023-10-31 08257203 2022-11-01 2023-10-31 08257203 2023-10-31 08257203 2022-10-31 08257203 core:MotorVehicles 2023-11-01 2024-10-31 08257203 bus:LeadAgentIfApplicable 2023-11-01 2024-10-31 08257203 char:Trustee1 2023-11-01 2024-10-31 08257203 char:Trustee5 2023-11-01 2024-10-31 08257203 char:TotalUnrestrictedFunds 2023-10-31 08257203 char:TotalUnrestrictedFunds 2024-10-31 08257203 char:TotalUnrestrictedFunds 2023-10-31 08257203 char:TotalUnrestrictedFunds 2023-11-01 2024-10-31 08257203 char:TotalUnrestrictedFunds 2022-11-01 2023-10-31 08257203 core:WithinOneYear 2024-10-31 08257203 core:WithinOneYear 2023-10-31 08257203 core:MotorVehicles 2023-10-31 08257203 core:MotorVehicles 2024-10-31 08257203 core:AfterOneYear 2024-10-31 08257203 core:AfterOneYear 2023-10-31 08257203 core:BetweenOneFiveYears 2024-10-31 08257203 core:BetweenOneFiveYears 2023-10-31 08257203 core:MotorVehicles 2023-10-31 08257203 core:LeasedAssetsHeldAsLessee 2024-10-31 08257203 core:LeasedAssetsHeldAsLessee 2023-10-31 08257203 bus:SmallEntities 2023-11-01 2024-10-31 08257203 bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08257203 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 08257203 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08257203 bus:FullAccounts 2023-11-01 2024-10-31 08257203 core:ConstructionInProgressAssetsUnderConstruction 2023-10-31 08257203 core:ConstructionInProgressAssetsUnderConstruction 2023-11-01 2024-10-31 08257203 core:ConstructionInProgressAssetsUnderConstruction 2024-10-31
COMPANY REGISTRATION NUMBER: 08257203
CHARITY REGISTRATION NUMBER: 1151849
A Better Life Dog Rescue Ltd
Unaudited Accounts
For the Year Ending
31 October 2024
A Better Life Dog Rescue Ltd
Accounts
Year Ended 31 October 2024
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)
5
Statement of Financial Position
6
Notes to the Accounts
7
A Better Life Dog Rescue Ltd
Trustees' Annual Report (Incorporating the Director's Report)
Year Ended 31 October 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 October 2024 .
Objectives and Activities
The objects of the charity are for the benefit of the public to relieve the suffering of dogs in need of care and attention and in particular to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals; To promote humane behaviour towards animals in particular dogs by providing appropriate care, protection, treatment and security for dogs which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals, particularly dogs.
Achievements and Performance
2023 and 2024 have been very difficult years for all charities. The cost of living, the financial uncertainties and the war in Ukraine has affected support for charities that do not operate in the war torn countries. We have had to cut back on many items that were used to generate donations and therefore our donations for the year have been affected. We are still trying to get ahead of the game after the previous year having to take DEFRA to court for an unlawful seizure of one of our dogs. We estimate that we lost in the region of £120,000, which included 5 months of being banned from importing. We hope that 2025-2026 will bring better news.
We are still committed to providing support in line with our remit. There have been 21 sterilisation campaigns. We have finished building 1 of our shelter and once we are more financially stable we will commence work on building number 2.
Financial Review
Reserves Policy
The charity aims to maintain sufficient reserves to cover running costs for 3 months excluding depreciation. This is estimated to be approximately £30,000. At 31st October 2024 free reserves were £13,590 excluding fixed assets and HP agreements relating to the fixed assets.
Structure, Governance and Management
A Better Life Dog Rescue is a charitable company incorporated on 17 October 2012 and registered with the Charity Commission on 1 May 2013. The charity is governed by its memorandum and articles of association dated 17 October 2012 as amended by special resolution registered at Companies House on 29 April 2013.
Organisation of the charity
Jason Yorke is responsible for the day to day running of the rescue and transport. This includes booking our dogs ready for transport, paying vet bills, booking transport dates, making sure the animals receive their vaccinations on time and arranging the schedules with the adopters and fosterers alike. He is also in charge of the new shelter build in Romania and as such spends most of the year out there ensuring that the work is being completed to a high standard. He is also in charge of the charity merchandise.
Graham McNally is technically a silent Trustee.
Public Benefit
Our main activities and who we help are described elsewhere in this report. All our charitable activities are undertaken to further our charitable purposes for the public benefit. The Committee have had regard to the Charity Commission's guidance on public benefit throughout the year when deciding on the activities of the charity.
Reference and Administrative Details
Registered charity name
A Better Life Dog Rescue Ltd
Charity registration number
1151849
Company registration number
08257203
Principal office and registered
Hope House
office
High Road
Horndon On The Hill
Essex
SS17 8LD
The Trustees
Jason Yorke
Graham McNally
Independent Examiner
Jane Ascroft FCA MA (Cantab)
Enterprise House
Harmire Enterprise Park
Barnard Castle
County Durham
DL12 8XT
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 20 May 2025 and signed on behalf of the board of trustees by:
Jason Yorke
Trustee
A Better Life Dog Rescue Ltd
Independent Examiner's Report to the Trustees of A Better Life Dog Rescue Ltd
Year Ended 31 October 2024
I report to the trustees on my examination of the accounts of A Better Life Dog Rescue Ltd ('the charity') for the year ended 31 October 2024.
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 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 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
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 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.
Jane Ascroft FCA MA (Cantab) Independent Examiner
Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT
20 May 2025
A Better Life Dog Rescue Ltd
Statement of Financial Activities
(including income and expenditure account)
Year Ended 31 October 2024
2024
2023
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
123,563
123,563
192,631
Charitable activities
6
88,362
88,362
83,608
Other trading activities
7
7,942
7,942
21,727
Other income
8
17,495
17,495
---------
---------
---------
Total income
237,362
237,362
297,966
---------
---------
---------
Expenditure
Expenditure on charitable activities
9,10
161,003
161,003
228,393
Other expenditure
11
35,000
---------
---------
---------
Total expenditure
161,003
161,003
263,393
---------
---------
---------
---------
---------
---------
Net income and net movement in funds
76,359
76,359
34,573
---------
---------
---------
Reconciliation of funds
Total funds brought forward
414,960
414,960
380,387
---------
---------
---------
Total funds carried forward
491,319
491,319
414,960
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
A Better Life Dog Rescue Ltd
Statement of Financial Position
31 October 2024
2024
2023
Note
£
£
£
Fixed Assets
Tangible fixed assets
16
493,088
444,101
Current Assets
Cash at bank and in hand
20,091
15,850
Creditors: amounts falling due within one year
17
6,501
24,212
--------
--------
Net Current Assets
13,590
( 8,362)
---------
---------
Total Assets Less Current Liabilities
506,678
435,739
Creditors: amounts falling due after more than one year
18
15,359
20,779
---------
---------
Net Assets
491,319
414,960
---------
---------
Funds of the Charity
Unrestricted funds
491,319
414,960
---------
---------
Total charity funds
20
491,319
414,960
---------
---------
For the year ending 31 October 2024 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 accounts 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 accounts .
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These accounts were approved by the board of trustees and authorised for issue on 20 May 2025 , and are signed on behalf of the board by:
Jason Yorke
Trustee
A Better Life Dog Rescue Ltd
Notes to the Accounts
Year Ended 31 October 2024
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 Hope House, High Road, Horndon On The Hill, Essex, SS17 8LD.
2. Statement of Compliance
These accounts 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 investments measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. The entity is a Public Benefit Entity.
Going Concern
There are no material uncertainties about the charity’s ability to continue .
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. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds are unrestricted funds earmarked by the trustees for specific purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Income
All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. Investment income is included when receivable. Income from charitable trading activity is accounted for when earned. Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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 between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.
Tangible Assets
Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor Vehicles
-
25% reducing balance
Dog shelter
-
Not depreciated until brought into use
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
4. Limited by Guarantee
The company is limited by guarantee. At 31st October 2024 there were 2 members each of whom had undertaken to contribute an amount not exceeding £10 in the event of a winding up.
5. Donations and Legacies
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Donations
Donations
110,707
110,707
86,630
86,630
Gift aid reclaimed
4,846
4,846
13,133
13,133
Legacies
Legacies
8,010
8,010
92,868
92,868
---------
---------
---------
---------
123,563
123,563
192,631
192,631
---------
---------
---------
---------
6. Charitable Activities
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Transport income
88,362
88,362
83,608
83,608
--------
--------
--------
--------
7. Other Trading Activities
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Fundraising income
7,942
7,942
21,727
21,727
-------
-------
--------
--------
8. Other Income
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Refund of legal fees
17,495
17,495
--------
--------
----
----
9. Expenditure on Charitable Activities by Fund Type
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Costs of charitable activities
159,834
159,834
226,740
226,740
Support costs
1,169
1,169
1,653
1,653
---------
---------
---------
---------
161,003
161,003
228,393
228,393
---------
---------
---------
---------
10. Expenditure on Charitable Activities by Activity Type
Activities undertaken directly
Support costs
Total funds 2024
Total fund 2023
£
£
£
£
Costs of charitable activities
159,834
159,834
226,740
Governance costs
1,169
1,169
1,653
---------
-------
---------
---------
159,834
1,169
161,003
228,393
---------
-------
---------
---------
11. Other Expenditure
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Legal fees
35,000
35,000
----
----
--------
--------
12. Net Income
Net income is stated after charging/(crediting):
2024
2023
£
£
Depreciation of tangible fixed assets
10,115
14,602
Gains on disposal of heritage assets
(10,319)
--------
--------
13. Independent Examination Fees
2024
2023
£
£
Fees payable to the independent examiner for:
Independent examination of the accounts
540
540
----
----
14. Staff Costs and Emoluments
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
£
£
Wages and salaries
10,117
18,971
--------
--------
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
15. Trustee Remuneration and Expenses
Trustees received neither remuneration nor expenses during the year (2023 - Nil).
16. Tangible Fixed Assets
Motor vehicles
Dog shelter (under construction)
Total
£
£
£
Cost
At 1 November 2023
64,445
410,840
475,285
Additions
5,015
54,087
59,102
--------
---------
---------
At 31 October 2024
69,460
464,927
534,387
--------
---------
---------
Depreciation
At 1 November 2023
31,184
31,184
Charge for the year
816
9,299
10,115
--------
---------
---------
At 31 October 2024
32,000
9,299
41,299
--------
---------
---------
Carrying amount
At 31 October 2024
37,460
455,628
493,088
--------
---------
---------
At 31 October 2023
33,261
410,840
444,101
--------
---------
---------
Finance leases and hire purchase contracts
Included within the carrying value of tangible fixed assets are the following amounts relating to assets held under finance leases or hire purchase agreements:
Motor vehicles
£
At 31 October 2024
35,014
--------
At 31 October 2023
29,999
--------
17. Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
1,080
540
Obligations under finance leases and hire purchase contracts
5,421
5,421
Credit card creditor
18,251
-------
--------
6,501
24,212
-------
--------
18. Creditors: amounts falling due after more than one year
2024
2023
£
£
Obligations under finance leases and hire purchase contracts
15,359
20,779
--------
--------
19. Finance Leases and Hire Purchase Contracts
The total future minimum lease payments under finance leases and hire purchase contracts are as follows:
2024
2023
£
£
Not later than 1 year
5,421
5,421
Later than 1 year and not later than 5 years
15,359
20,779
--------
--------
20,780
26,200
--------
--------
20. Analysis of Charitable Funds
Unrestricted funds
At 1 November 2023
Income
Expenditure
Transfers
At 31 October 2024
£
£
£
£
£
General fund
414,960
237,362
(150,888)
(487,844)
13,590
Capital fund
(10,115)
503,203
493,088
Long term liabilities
(15,359)
(15,359)
---------
---------
---------
---------
---------
414,960
237,362
(161,003)
491,319
---------
---------
---------
---------
---------
At 1 November 2022
Income
Expenditure
Transfers
At 31 October 2023
£
£
£
£
£
General fund
380,387
297,966
(263,393)
414,960
Capital fund
Long term liabilities
---------
---------
---------
----
---------
380,387
297,966
(263,393)
414,960
---------
---------
---------
----
---------
21. Analysis of Net Assets Between Funds
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
493,088
493,088
Current Assets
20,091
20,091
Creditors less than 1 year
(6,501)
(6,501)
Creditors greater than 1 year
(15,359)
(15,359)
---------
---------
Net assets
491,319
491,319
---------
---------
Unrestricted Funds
Total Funds 2023
£
£
Tangible fixed assets
444,101
444,101
Current Assets
15,850
15,850
Creditors less than 1 year
(24,212)
(24,212)
Creditors greater than 1 year
(20,779)
(20,779)
---------
---------
Net assets
414,960
414,960
---------
---------