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