Fetcher Dog Charity Accounts

COMPANY REGISTRATION NUMBER: 11234802

CHARITY REGISTRATION NUMBER: 1182392

FETCHER DOG

Company Limited by Guarantee

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2024

FETCHER DOG

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 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)	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 2024

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 2024 .

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

The Charity continues to grow, evolve and develop under the guidance of its Trustees and the operational care of its CEO & COO who are learning and gaining new skills each year.

Reaction To Post Covid UK Dog Returns

One of many transformations has been the focus on rescuing and rehoming abandoned UK dogs in addition to those in the Bosnian kill shelters. The UK abandoned dog problem grew dramatically post-covid, causing the charity to change track to respond to this local need and during 2024 we rehomed more UK dogs than Bosnian dogs.

Social Media Presence

The charity's social media following has grown considerably due to the Team's hard work, topping 150k Instagram followers & 170k TikTok followers. With some reels going viral, receiving millions of views, this has enabled us to increase our charitable objectives of rescuing and rehoming more dogs in 2024, with an upward forecast in numbers looking forward.

Operational Overhead Increase

Whilst our annual income remained the same as 2023 our Expenditure increased by £13,000 which was covered by the Charity's Reserves.

Achievements and performance

Fetcher Dog Annual Charity Ball

This event has now become well established each March and we held our 3rd Annual Ball raising a net amount of £30,000 to go towards the operational costs of the charity.

Rescue & Rehoming

During this year, between Bosnia and UK we ended the year with a total of 78 Dogs in our care after rescuing and rehoming 114 dogs throughout the year.

Financial review

There is a loss of £12,692 (2023: profit of £24,459) on ordinary activities and therefore the revenue account shows an operating surplus of £34,110 (2023: £47,072).

Plans for future periods

Plans for the Future

With 16 months left on the current Kennels lease (ends 30/4/2026) the Charity tried to negotiate a lower rental cost with the Landlord but this sadly never materialised and so we have to find new kennels to operate from.

We will spend 2025 putting a new financial plan together, which will enable us to buy our own Freehold Kennels in 2026 with lower operational costs.

The need to rescue and rehome abandoned dogs continues to grow, and the charity aims to grow its well-established community of followers to meet this need.

Operating from our own Kennels will not only make this possible, it will provide the much-needed security and platform for the charity to grow both its revenue and onsite operations, whilst also providing new jobs and volunteer work for the local community.

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 23 September 2025 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 2024

I report to the trustees on my examination of the financial statements of Fetcher Dog ('the charity') for the year ended 31 December 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 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

23 September 2025

FETCHER DOG

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 DECEMBER 2024

	2024		2023
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	256,882	256,882	257,445
		------------	------------	------------
Total income		256,882	256,882	257,445
		------------	------------	------------

Expenditure

Expenditure on charitable activities	6,7	269,844	269,844	232,986
		------------	------------	------------
Total expenditure		269,844	269,844	232,986
		------------	------------	------------

	------------	------------	------------
Net (expenditure)/income and net movement in funds	( 12,962)	( 12,962)	24,459
	------------	------------	------------

Reconciliation of funds

Total funds brought forward	47,072	47,072	22,613
	------------	------------	------------
Total funds carried forward	34,110	34,110	47,072
	------------	------------	------------

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 2024

	2024		2023
Note	£	£	£	£

Current assets

Debtors	10	49,883	41,708
Cash at bank and in hand		43,427	62,770
		------------	------------
		93,310	104,478

Creditors: amounts falling due within one year	11	59,200		57,406
		------------		------------
Net current assets			34,110		47,072
			------------		------------
Total assets less current liabilities			34,110		47,072
			------------		------------
Net assets			34,110		47,072
			------------		------------

Funds of the charity

Unrestricted funds		34,110	47,072
		------------	------------
Total charity funds	13	34,110	47,072
		------------	------------

For the year ending 31 December 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 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 23 September 2025 , 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 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 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 2024	Unrestricted Funds	Total Funds 2023
£	£	£	£

Donations

Donations	256,882	256,882	257,445	257,445
	------------	------------	------------	------------

6. Expenditure on charitable activities by fund type

	Unrestricted Funds	Total Funds 2024	Unrestricted Funds	Total Funds 2023
	£	£	£	£
Charitable activities	131,925	131,925	168,478	168,478
Support costs	137,919	137,919	64,508	64,508
	------------	------------	------------	------------
	269,844	269,844	232,986	232,986
	------------	------------	------------	------------

7. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2024	Total fund 2023
	£	£	£	£
Charitable activities	131,925	137,919	269,844	232,986
	------------	------------	------------	------------

8. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	116,197	32,719
	------------	------------

The average head count of employees during the year was 4 (2023: 4 ). The average number of full-time equivalent employees during the year is analysed as

follows:	2024	2023
	No.	No.
Administration	4	4
	------------	------------

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

9. 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.

10. Debtors

	2024	2023
	£	£
Prepayments and accrued income	10,440	1,750
Other debtors	39,443	39,958
	------------	------------
	49,883	41,708
	------------	------------

11. Creditors: amounts falling due within one year

	2024	2023
	£	£
Accruals and deferred income	20,200	18,406
Other creditors	39,000	39,000
	------------	------------
	59,200	57,406
	------------	------------

12. Deferred income

	2024	2023
	£	£
Amount deferred in year	18,000	16,206
	------------	------------

13. Analysis of charitable funds

Unrestricted funds

	At 1 January 2024	Income	Expenditure	At 31 December 2024
	£	£	£	£
General funds	47,072	256,882	(269,844)	34,110
	------------	------------	------------	------------

	At 1 January 2023	Income	Expenditure	At 31 December 2023
	£	£	£	£
General funds	22,613	257,445	(232,986)	47,072
	------------	------------	------------	------------

14. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2024
	£	£
Current assets	93,310	93,310
Creditors less than 1 year	(59,200)	(59,200)
	------------	------------
Net assets	34,110	34,110
	------------	------------

	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
	------------	------------

15. Related parties

There were no related party transactions during the year that require disclosure.