2024-12-31-accounts

REGISTERED COMPANY NUMBER: 00887353 (England and Wales) REGISTERED CHARITY NUMBER: 1001346 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD Clarke Nicklin LLP Chartered Accountants and Statutory Auditors Clarke Nicklin House Brooks Drive Cheadle Royal Business Park Cheadle Cheshire SK8 3TD

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Report of the Trustees Report of the Independent Auditors 7 to 10 Statement of Financial Activities 11 Balance Sheet 12 Cash Flow Statement 13 Notes to the Cash Flow Statement 14 Notes to the Financial Statements 15 to 27

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The directors present their Annual Report together with the financial statements of the Company for the year ended 31st De￿rnber 2024. INTRODUCTION The Manchester and District Home for Lost Dogs was caring for lost and stray dogs, thirteen years before the Dogs Act was passed in 1906. At that time there were large numbers of strays for which no one was responsible. The aim of the Home was to return these dogs to their owners, to find new homes for those not claimed and to minimize distress and suffering that is still the aim today. In 1906 the Dogs Act charged the Police with the responsibility for stray dogs. However, from April 2008, this responsibility was transferred from the Police to the Local Authorities. Over 1,945 dogs passed through the Home in 2024. REFERENCE AND ADMINISTRATIVE INFORMATION The Manchester and District Home for Lost Dogs is a company limited by guarantee and registered under the Companies Act, registration number 887353 and is therefore governed by a Memorandum and Articles of Association. It is a registered charity, charity number 1001346. Funding is by Donations, Legacies, Gift Aid, the re-homing of dogs and services to Local Authorities. TRUSTEES The Trustees in Offi￿ during the year were as follows:_ Mrs J. Jackson K.C.A.T Mr S. P. Stansfield Mr T. J. Askew Mrs J. Bridson Mr G. Bridson Ms N. Jackson Mrs D. Kean Mr P. C. Swann Mrs M. Fletcher (Chairman) (Treasurer) (Resigned 5 September 2024) (Appointed 19 January 2024) (Appointed 19 January 2024) SOLICITORS TLT LLP 3 Hardman Square Manchester M3 3EB AUDITORS Clarke Nicklin LLP Chartered Accountants & Registered Auditors Clarke Nicklin House Brooks Drive Cheadle Royal Business Park Cheadle Cheshire SK8 3TD Page 1

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 INVESTMENT ADVISORS Brewin Dolphin 1 The Avenue Spinningfields Square Manchester M3 3AP BANKERS The Royal Bank of Scotland plc St Ann Street Manchester M60 2SS VETERINARY SURGEONS Mr C Cantera M.R.C.V.S. Miss D Toth M.R.C.V.S REGISTERED OFFICE Crofter's House Moss Brook Road Harpurhey Manchester M9 5PG AIMS, OBJECTIVES AND ACTIVITIES In accordance with its objects the principal activity of the Company during the year was to take in, care for and re-home stray dogs. The aim of the Manchester Dogs Home is to reunite every dog with its owner but if this is not possible, to re-home the dogs with caring new owners. All the dogs are vaccinated and micro<hipped prior to being offered for re-homing. No healthy dog is ever destroyed, dogs are kept as long as it takes to re-home them. Transport is by specifically equipped dog ambulances which can be called upon to deal with emergencies. First class veterinary care is provided together with a fully equipped surgery for sick and injured dogs attended by the Home's in house veterinary surgeons and qualified veterinary nurse. An isolation unit is maintained. The Home offers a pet cremation and funeral service facility which is for public use. We also actively encourage responsible dog ownership by visits to schools and other organisations. There have been no material changes in policies during the year. In deciding what activities the Charity should undertake the Trustees have paid due regard to the Charity Commission's guidan￿ on public benefit. We ensure that we are reviewing our rehoming and retum numbers, financial income and expenditure and compare year on year. We also ensure that we re￿1ve feedback following events or local visits and implement improvements where possible. We also follow up with adopters. to gauge customer experience and satisfaction. STRUCTURE, GOVERNANCE AND MANAGEMENT The Charity is governed by its Council which consists of no more than twelve trustee members. All directors of the Company are members of the Council and there are no other Council members. Page 2

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The Council is responsible for fomiulating the strategy and policies for the Charity including the approval of budgets and the exercising of financial controls through regular financial reporting. De la Wyche Travis & Co. Chartered Accountants, provide full accounts'ng and bookkeeping support to enable the Council to discharge its responsibilities in this area. The Council of Management is responsible for all aspects of the Home's management and has powers to delegate responsibility. Key Management Personnel Remuneration The directors consider that the board of directors {who are also trustees of the charitable company) are the key management personnel of the Charity in charge of directing and controlling, running and operating the Company on a day to day basis. All directors give of their time freely and no director received remuneration in the year. Risk Management The trustees have identified the major risks to which the Charity is exposed. These have been reviewed and systems have been established to mitigate risks in all areas. There are a number of risks that the charity has identified and we have some mitigation in Pla￿.. Number of dogs going up and down affecting income and expenditure - this is one of the key reasons that the charity reseNes are important to ensure that we are able to fully function despite changes to intake numbers. Welfare of dogs coming into the charity and potential costs of treatment- we have our own veterinary clinic on site, which aids in reducing the outsourced costs to other veterinary practices and ensures that we are making the correct welfare decisions for the dogs in our care. Trends of public giving and the risk of that reducing the income significantly - again this is a reason that as a charity we are conscious of keeping our reserves at a healthy level. Further mitigation for this includes diversifying our income streams, for example building up Farewells Crematorium, the Charity Shop, Events, the monthly donation scheme and veterinary clinic offering low cost neutering. Changes in lawlregulations affecting the intake of stray dogs- ensuring that we keep up to date with changes to legislation that could impact the Charity. Loss or gain of stray contracts we ensure that we have well trained staff, relevant facilities and offer competitive rates whilst being able to offer a high standard of care and welfare for stray dogs. Another mitigation for this is taking in rehomes, retired greyhounds or transfers from other kennels so we have another source of dog intake whilst ensuring we are able to offer ex￿lIent welfare standards. Supplier Costs, this includes veterinary, utilities, day to day running costs such as food - having contscts within a variety of pevanimal related industries, researching competitive rates for contractslservicing etc. due diligence for new and existing suppliers. Health and Safety - Third party injured on the premises - we ensure that we have employers liability insurance, we utilise an external company to ensure that we are compliant with all relevant health and safety regulations, all staff receive Health and Safety Training relevant to their role. Outbreak of Zoonotic disease Staff training on hygiene and cross contamination, ensuring that we have isolation units available if required. We also have policies in pla￿ on handling disease control and also have a business continuity plan in pla￿ should it be required. Reputational Damage we ensure that to have a positive presence on social media, stsff are given training to ensure interactions with customerslvisitors are positive. We attend local events to raise awareness of the work that we do. Page 3

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Recruitment and Training of Trustees As set out in the Articles of Association the Council may from time to time and at any time appoint a member of the Society as a member of the Council, either to fill a vacancy or by way of addition to the Council, provided that the prescribed maximum is not exceeded. Any member so appointed shall retain Offi￿ only until the next Annual General Meeting but shall then be eligible for election. Prospective trustees normally attend Council meetings to meet their future fellow trustees. They are briefed on their legal obligations under charity and company law and the content of the Memorandum and Articles of Association. Visits to the Charity's branches to see progress of projects and meet staff and volunteers are encouraged. All staff matters are dealt with by the Secretary. ACHIEVEMENTS AND PERFORMANCE During the year the Home received 1,945 dogs and 1,381 were rehomed or claimed during the year. We have made a start at Manchester on the considerable amount of building and maintenance work and have been able to employ our own maintenance person and our own part time gardener. This will hopefully enable us to make a big differen￿ to both dogs and staff. We continue to offer where appropriate our many discount facilities and as we are now in the process of recruiting new staff for both Manchester and Cheshire, we are moving fo￿ard. For the first time in a long time there were Summer and Christmas Fairs at both homes with staff and volunteers working together. Volunteers are an integral part of the running of the charity, from the Board of Trustees through to our dog walking and events volunteers. Without their significant contribution to the Charities work and ethos we would not be in the position that we are currently in. We have several committed. regular volunteers at our Cheshire site and we are working on building the number of regular volunteers at our Manchester site. This is something that we will be working on in the upcoming year. Page 4

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 STRATEGIC REPORT Financial Review The Financial Statements for the year show net (expenditure)lincome of (£921,729) (2023 £155,189)- This was after taking into account net gains on investments of £91,801 (2023 - (£48,535). The principal funding sources for the Charity are from the re-homing of dogs, legacies, donations, appeals income and Local Authority contributions. Income for the year has decreased to £1.794.140 (2023- £2.119,594) mainly due to a decrease in Legacies from £1,444,118 to £966,660.. Expenditure for the year has increased to £2,807,670 (2023 - £2,012,940). Wages costs have increased to £1,525,838 {2023 - £1,044,589). Additions to tangible fixed assets in the year were £780.364 (2023 - £167,962). Quoted investments at market value amounted to £1,004,097 {2023- £912,484). Overall funds of the Charity are £7,984,850 (2023 - £8,906,579). Investment Policy The Company's investment powers are prescribed in its Memorandum and Articles of Association and provide for the Company to invest the monies of the Charity not immediatety required for its purposes in such investments, securities or property as may be thought fit, subject to any restrictions imposed by law. Only investments compatible with the Home's objects will be made. Brewin Dolphin have been appointed as investment advisors by the directors to assist them in applying these investment policies. We as a charity have made a decision not to invest in any business that has any involvement with animal cruelty or scientific experiments on animals of any species. Reserves Policy During the year the Charity's general reserve increased to £4,698,083. Restricted funds are £604 and designated reserves £3,286,163. The trustees have reviewed the assets of the Charity and concluded that to allow the Charity to be managed efficientiy and to provide a buffer for uninterrupted services the present level of general reserves suffice for its needs. The reserves are in place to ensure that the homels are able to keep functioning should there be an impact by an un-anticipated financial shortfall. In addition to this the home has a number of ageing buildings that require on-going maintenance to ensure that they meet health and safety and welfare standards. The board of trustees annually review the investments and reserves to ensure that the dogs home has the stability to continue functioning despite situations like cost of living crisis ensuring that the charity is able to continue to provide care and treatment for stray and unwanted dogs as they have done since 1893. Plans for Future Periods Our plans for 2025 are first of all to carry on the enormous task of jobs with the aid of our Builder and staff especially at Manchester. We plan to review all our vehicles at both Manchester and Cheshire and to ask staff who use them what is required. We plan to review our management structure to enable us bring in new staff to replace staff who have retired or moved on. This is proving to be very worthwhile as new people bring with them new ideas. As we have many events in 2025 it is great to see all staff from both Manchester and Cheshire working together along with volunteers. We have bought equipment to improve this and will continue to listen to staff suggestions. Page 5

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 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. REFERENCE AND ADMINISTRATIVE DETAILS See pages 1 and 2 for details STATEMENT OF TRUSTEES. RESPONSIBILITIES The directors (who are also the trustees of the charitable company) are responsible for preparing the Directors, and Trustees, Annual Report and the financial statements in accordan￿ with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure of the charitable company for that period. In preparing these financial statements, the directors are required to.. select suitable accounting policies and then apply them consistently, observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in business. The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the directors are aware, there is no relevant audit information (as defined by Section 41S of the Companies Act 2006) of which the charitable company's auditor is unaware- and they have taken all steps that they ought to have taken as directors to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information. AUDITORS The auditors, Clarke Nicklin LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting. Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on . and signed on the board's behalf by: Mrs J Jackson - Trustee Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD Opinion We have audited the financial statements of Manchester and District Home for Lost Dogs Ltd (the 'charitsble company,) for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements. give a true and fair view of the state of the charitable companvs affairs as at 31 December 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordan￿ with United Kingdom Generalty Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordan with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trUSt￿S with respect to going con￿rn are described in the relevant sections of this report. Other infomiation The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other infomiation and, except to the extent othe￿iSe explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otheNise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit-. the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements., and the Report of the Trustees has been prepared in accordan￿ with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept or retums adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees, remuneration specified by law are not made., or we have not re￿iVed all the infomiation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below= Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion.Reasonable assuran￿ is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non<0mplian￿ with laws and regulations. We design procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Procedures to identify risks: enquiring of management concerning the entity's prO￿dureS relating to'.identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance., detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud- discussing among the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As part of this discussion. we identified potential for fraud in the following areas.. timing of recognition of income, and posting of unusual journals,. and obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the entity. The key laws and regulations we considered in this context included Companies Act, Charities Act, employment law, health and safety, pensions legislation and tax legislation. The procedures to respond to risks identified included: reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations discussed above., enquiring of management, concerning actual and potential litigation and claims., performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud- testing the timing and matching of income and expense transactions either side of the year end., and in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments- assessing whether the judgements made in making accounting estimates are indicative of a potential bias- and evaluating the rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud non<ompliance with laws and regulations throughout the audit. Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at Mvw.frc.org.ukJauditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law. we do not ac￿pt or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Graham Travis (Senior Statutory Auditor) for and on behalf of Clarke Nicklin LLP Chartered Accountants and Statutory Auditors Clarke Nicklin House Brooks Drive Cheadle Royal Business Park Cheadle Cheshire SK8 3TD Date.. 12112125 Page 10

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,294,386 1,294,386 1,719,725 Charitsble activities Trading income 361,728 361,728 268,957 Other trading activities Investment income Other income 51,989 85,537 500 51,989 85,537 500 57,899 71,513 1,500 Total 1.794,140 1,794,140 2,119,594 EXPENDITURE ON Raising funds Raising donations and legacies Other trading activities 52,792 182,262 52,792 182,262 33,413 33,106 235,054 235,054 66,519 Charitsble activities Trading income Charitable activities 2,572,616 2,572,616 1,946,421 Total 2,807,670 2,807,670 2,012,940 Net gains on investments 91,801 91,801 48,535 NET INCOMEI{EXPENDITURE) (921,729) (921,729) 155,189 RECONCILIATION OF FUNDS Total funds brought forward 8,905,975 604 8,906,579 8,751,390 TOTAL FUNDS CARRIED FORWARD 7,984,246 604 7,984,850 8,906,579 The notes form part of these financial statements Page11

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD BALANCE SHEET 31 DECEMBER 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted fund Notes FIXED ASSETS Tangible assets Investments Investment property Social investments 15 4,668,071 4,668,071 4,017,183 16 17 195,000 912,484 1.004,097 1,004,097 5,672,168 5,672,168 5,124,667 CURRENT ASSETS Stocks Debtors Cash in hand 18 19 49,393 139,231 2,501,149 49,393 139,231 2,501,753 53,424 75,293 3,808,164 604 2.689,773 604 2,690,377 3,936,881 CREDITORS Amounts falling due within one year 20 (377,695) (377,695) {154,969) NET CURRENT ASSETS 2,312,078 604 2,312,682 3,781,912 TOTAL ASSETS LESS CURRENT LIABILITIES 7,984,246 604 7,984,850 8,906,579 NET ASSETS 7,984,246 604 7,984,850 8,906,579 FUNDS Unrestricted funds Restricted funds 22 7,984,246 604 8,905,975 604 TOTAL FUNDS 7,984,850 8,906,579 The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by= J Jackson - Trustee The notes form part of these financial statements Page 12

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations (754,517) 213,916 Net cash (used in)Iprovided by operating activities (754,517) 213,916 Cash flows from investing activities Purchase of tangible fixed assets Purchase of social investments Sale of fixed asset investments Sale of investment propety Sale of social investments Interest re￿iVed (780,364) (324,090) 20,972 175,000 303,306 53,282 (167,962) (387,334) 355,862 52,165 Net cash used in investing activities (551,894) (147,2691 Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period (1,306,411) 66,647 3.808,164 3,741,517 Cash and cash equivalents at the end of the reporting period 2,501,753 3,808,164 The notes form part of these financial statements Page 13

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 RECONCILIATION OF NET (EXPENDITURE)IINCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net (expenditure)lincome for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Gain on investments Interest received Loss on sale of investment property Decreasellincrease) in stocks Increase in debtors Increase in creditors (921,729) 155,189 129,476 (91,801) (53,282) 20,000 4,031 {63,938) 222,726 132,598 {39,672) (52,165) (3,4901 {40,0411 61,497 Net cash (used in)Iprovided by operations (754,517) 213,916 ANALYSIS OF CHANGES IN NET FUNDS At1.1.24 Cash flow At31.12.24 Net cash Cash at bank and in hand 3.808,164 {1,306,411) 2,501,753 3,808,164 (1,306,411) 2,501,753 Total 3,808,164 (1,306,411) 2,501,753 The notes form part of these financial statements Page 14

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 INFORMATION Manchester And District Home for Dogs Limited ("the Company") is a charitable company limited by guarantee, incorporated in the United Kingdom. The address of its registered office and principal place of business is Crofter's House, Moss Brook Road, Harpurhey, Manchester, M9 5PG. 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 IFRS 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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. There are no material uncertainties about the charity's ability to continue as a going concern. The financial statements are presented in Sterling (£). Significant judgements and estimates The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if revision only affects that period, or in the period of revision and future periods if the revision affects both current and future periods. The following estimates have had the most significant effect on amounts recognized in the financial statements= Depreciation The useful economic lives and residual values of fixed assets can vary significantly. Estimates are based on historic experience and current expectations of useful life. The size of prior year gains and losses as disposal are also factored into estimates. Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income re￿1vable can be measured reliably, Legacies are recognised following the grant of probate prior to the year end, the Charity's entitlement has been confirmed in writing by the administratorlexecutor for the estate and there is a reliable estimate of the amount due. Donations are recognized when received. Gifts in kind donated for distribution are included at valuation and recognised as income when they are received. Gifts donated for resale are included as income when they are sold. No amounts are included in the financial statements for services donated by volunteers. Investment income Dividends and interest received under deduction of tax are stated gross in the statement of financial activities. Deposit interest is received gross. Page 15 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES - continued Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably, All expenditure is accounted for on an accruals basis. all expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Staff costs are apportioned on the basis of staff time spent on a particular activity. Costs of raising funds comprise costs of generating donations and legacies and costs of fundraising trading. Expenditure on charitable activities covers all costs which directly relate to the objects of the Charity and their associated support costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and include the fees and costs linked to the strategic management of the charity. Gifts in kind Gifts in kind comprise food, beds etc for the dogs of £21,860. They are valued by officers of the Charity having regard to market prices when re￿ived. Undistributed food etc is valued at £10,300 and has been included as stock. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold propety Plant and machinery Fixtures and fittings Motor vehicles 2% oncost 10% on cost 25°/0 on cost Investments Investments are stated at market value. Realized and unrealized gains and losses on investments are dealt with in the statement of financial activities. Investment property Investment propety is shown at the mast re￿nt valuation. Any aggregate surplus or deficit arising from changes in fair value is.recognised in the statement of financial activites. stocks stocks are valued at the lower of cost and net realisable value. after making due allowan￿ for obsolete and slow moving items. Stocks are valued at the lower of cost and net realisable value, a basis consistent with that adopted in previous years. Taxation As a registered charity, no liability arises to taxation. Tax credits arising on gift aid and donated income are taken into account upon receipt of the tax repayment. Page 16 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES - continued Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the statement of financial activities in the period to which they relate. Financial assets Basic financial assets, including trade debtors and cash and bank balances are initially recognised at transaction price unless the arrangement constitutes a financing transaction. were the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired. the impairment loss is the differen￿ be￿een the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the statement of financial activities. If there is a decrease in the impaimient loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the statement of financial activities. At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired. the impairment loss is the difference be￿een the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the statement of financial activities. Page 17 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 DONATIONS AND LEGACIES 2024 2023 Donations Legacies Subscriptions 327,636 966,660 90 275,337 1,444,118 270 1.294,386 1,719,725 OTHER TRADING ACTivrriES 2024 2023 Fundraising events Sale of merchandise 44,125 7,864 49,780 8,119 51,989 57,899 INVESTMENT INCOME 2024 2023 Rents received Investment income Interest receivable 11,700 20,555 53,282 1,000 18,348 52,165 85,537 71,513 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity Trading income Trading Income 361,728 268,957 RAISING DONATIONS AND LEGACIES 2024 2023 Advertising and promotion Fundraising events 46,559 6,233 25,586 7,827 52,792 33,413 Page 18 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 OTHER TRADING ACTIVITIES 2024 2023 Purchases Staff costs Depreciation 14,304 167,667 291 8,014 24,801 291 182,262 33,106 CHARITABLE ACTIVITIES COSTS 2024 2023 Care of dogs Premises Telephone Transport Financing 1,635,149 647,708 6,783 33,652 8,754 1,219,787 506,153 6,619 37,630 6,735 Governance related: Audit fees Legal and professional fees Subscription Depreciation 14,000 37,704 5,735 495 14,000 26,258 4,709 495 Support costs: Administrative salaries Accountancy services General expenses Printing and stationery Postage Cash in transit costs 115,068 39,500 8,173 14,303 2,203 3,389 63,027 39,500 2,081 13,492 2,795 3,140 2,572,616 1,946,421 Page 19 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 10. SUPPORT COSTS Governance costs Management Other Totals Charitable activities 182,636 5,735 52,199 240,570 NET INCOMEI{EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)'. 2024 2023 Auditors, remuneration Depreciation - owned assets Deficit on disposal of fixed assets 14,000 129,476 20,000 14,000 132,598 12. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. 13. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 1,403,924 97,919 23,995 963,438 63,766 17,385 1,525,838 1,044,589 The average monthly number of employees during the year was as follows" 2024 59 2023 49 The average number of staff employed No employees received emoluments in eX￿s5 of £60,000. Page 20 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,719,725 1,719,725 Charitsble activities Trading income 268,957 268,957 Other trading activities Investment income Other income 57,899 71.513 1,500 57,899 71,513 1,500 Total 2.119,594 2,119,594 EXPENDITURE ON Raising funds Raising donations and legacies Other trading activities 33.413 33.106 33,413 33,106 66,519 66,519 Charitsble activities Trading income Charitable activities 1,946,421 1,946,421 Total 2,012,940 2,012,940 Net gains on investments 48,535 48,535 NET INCOME 155,189 155,189 RECONCILIATION OF FUNDS Total funds brought forward 8,750,786 604 8,751,390 TOTAL FUNDS CARRIED FORWARD 8,905,975 604 8,906,579 Page 21 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 15. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold propety Plant and machinery Motor vehicles Totsls COST At 1 January 2024 Additions 5,241,366 780,364 234,931 177,095 100,839 5,754,231 780,364 At 31 De￿mber 2024 6,021,730 234,931 177,095 100,839 6,534,595 DEPRECIATION At 1 January 2024 Charge for year 1,316,009 102,650 229,971 3,373 132,471 9,373 58,597 14,080 1,737,048 129,476 At 31 De￿rnber 2024 1,418,659 233,344 141,844 72,677 1,866,524 NET BOOK VALUE At 31 De￿mber 2024 4,603,071 1,587 35,251 28,162 4,668,071 At 31 December 2023 3.925,357 4,960 44,624 42,242 4,017,183 16. INVESTMENT PROPERTY FAIR VALUE At 1 January 2024 Disposals 195,000 (195,000) At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 De￿mber 2023 195,000 Page 22 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 17. SOCIAL INVESTMENTS Mixed motive investments MARKET VALUE At 1 January 2024 Additions Disposals Revaluations 912,484 324,090 (303,306) 70,829 At 31 December 2024 1,004,097 NET BOOK VALUE At 31 December 2024 1,004,097 At 31 December 2023 912,484 Cost or valuation at 31 December 2024 is represented by.. Mixed motive investments Valuation in 2024 1,004,097 18. STOCKS 2024 2023 Stocks 49,393 53,424 19. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Local authorities Other debtors 42,297 96,934 19,791 55,502 139,231 75,293 Page 23 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 20. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Environmental health Social security and other taxes Accrued expenses 59,575 15,541 19,517 283,062 55,354 12,684 17,528 69,403 377,695 154,969 Included in accrued expenses are unpaid pension contributions of £1,506 (2023: £3,544) 21. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows.. 2024 2023 Within one year Between one and five years 6,838 9,081 6,811 6,838 15,892 22. MOVEMENT IN FUNDS Net movement in funds Transfers be￿een funds At 31.12.24 At1.1.24 Unrestricted funds General fund Designated funds - fixed asset fund 4,729,307 4,176,668 (921,729) 890,505 (890,505) 4,698,083 3,286,163 8.905,975 (921,729> 7,984,246 Restricted funds Restricted fund 604 604 TOTAL FUNDS 8,906,579 (921,729) 7,984,850 Page 24 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 22. MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows" Incoming reSoUr￿S ReSoUr￿S expended Gains and losses Movement in funds Unrestricted funds General fund 1,794,140 {2,807,670) 91,801 (921,729) TOTAL FUNDS 1,794,140 (2,807,670) 91,801 (921,729) Comparatives for movement in funds Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund Designated funds - fixed asset fund 4,574,118 4,176,668 155,189 4,729,307 4,176,668 8,750,786 155,189 8,905,975 Restricted funds Restricted fund 604 604 TOTAL FUNDS 8,751,390 155,189 8,906,579 Comparative net movement in funds. included in the above are as follows" Incoming reSoUr￿S ReSoUr￿S expended Gains and losses Movement in funds Unrestricted funds General fund 2,119,594 {2,012,940) 48,535 155,189 TOTAL FUNDS 2,119,594 (2,012,940) 48,535 155,189 Page 25 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 22. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is as follows- Net movement in funds Transfers be￿een funds At 31.12.24 At1.1.23 Unrestricted funds General fund Designated funds - fixed asset fund 4,574,118 4,176,668 (766,540) 890,505 (890,505) 4,698,083 3,286,163 8,750,786 (766,540) 7,984,246 Restricted funds Restricted fund 604 604 TOTAL FUNDS 8,751,390 (766,540) 7,984,850 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources ReSoUr￿S expended Gains and losses Movement in funds Unrestricted funds General fund 3,913,734 {4,820,610) 140,336 (766,540) TOTAL FUNDS 3,913,734 (4,820,610) 140,336 (766,540) 23. CAPITAL COMMITMENTS 2024 2023 Contracted but not provided for in the financial statements 378,996 Page 26 continued...

MANCHESTER AND DISTRICT HOME FOR LOST DOGS LTD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 December 2024. Page 27