JUST FOR DOGS (EAST MIDLANDS)
(Registered Charity 1064905)
Mansell Meadow
Rescue & Re-homing Centre
North Lane Ashbourne, Derbyshire DE6 3BE Financial Statements For The Year Ended 31 August 2025
JUST FOR DOGS (EAST MIDLANDS) Contents Page
For The Year Ended 31 August 2025
| Charity Information | 1 |
|---|---|
| Trustees' Annual Report | 2-4 |
| Independent Examiner's Report To the Trustees | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes To The Financial Statements DRAFT |
8-11 |
JUST FOR DOGS (EAST MIDLANDS) Charity Information
For The Year Ended 31 August 2025
Trustees
Address
Bankers
Shirley Read June Margaret Smith Douglas Smith Patricia Carter Barbara Walters Louise Bartram Gabrielle Ria Smith Caroline Rose Dean
Mansell Meadow Rescue & Re-homing Centre North Lane Ashbourne, Derbyshire DE6 3BE Lloyds Bank Barclays Bank
JUST FOR DOGS (EAST MIDLANDS)
Statement of Financial Activities
For The Year Ended 31 August 2025
| 2025 £ Income Donations Bank & Other Interest Received 153 30,946 Adoptions 55,031 144,615 Expenditure Donations Printing, Postage & Stationary Licensing, Legal, Training & Subscriptions 4,712 Surplus / (Deficit) For The Year After Bank Interest -28,528 Cleaning Materials Veterinary Expenses Dog Food / Identitychips / Accessories DD Council / Rates Repairs & Renewals 9,984 Total Expenditure Net Surplus / (Deficit) -28,681 10,449 2,497 15,886 0 Miscellaneous Income 0 Direct Bank Donations Legacies 2,670 476 Boarding 4,625 Fitt Tariff Refunds Total Income 115,935 Other Income 1,536 Store & Street Collections 917 Events / Fundraising / Prizes 15,022 0 167 605 61,654 4,188 5,185 364 3,659 1,506 Telephone, Website & Internet Expenses Heating, Lighting, Electricity 12,067 Tools & Equipment Repair & Replacements Equipment Hire Advertising 368 0 30 Events / Fundraising / Prizes 867 Gain/Loss on Disposal (Tangible FA) 0 Computer Expenses 564 Accountancy & Professional Fees 1,775 Wages and Salaries Pension Depreciation of Owned Assets Motor and Travel Expenses Bank Charges & Interest Insurance 12,800 DRAFT |
2024 £ 23,939 5,711 59,523 0 53,167 0 0 2,981 1,173 13,887 |
|---|---|
| 160,381 13,125 13,316 2,421 18,297 0 0 43 648 71,345 5,597 10,267 480 1,912 10,526 1,537 0 277 1,446 0 362 1,775 13,908 2,765 |
|
| 170,045 | |
| 3 -9,664 |
|
| -9,661 |
JUST FOR DOGS (EAST MIDLANDS) Statement of Financial Position
For The Year Ended 31 August 2025
| Note 4 Note 5 Note 6 Fixed Assets Tangible Fixed Assets Current Assets Current Account Current Liabilities Debtors Creditors Accruals Net Current Assets Total Assets Less Current Liabilities Funds Of The Charity Reserves Brought Forward Surplus / (Deficit) For The Year Deposit Accounts Cash In Hand Revaluation Reserve On Property Total Charity Funds DRAFT |
2025 £ 385,018 2,603 7,394 15,702 468 3,546 4,014 11,688 396,705 417,313 -28,528 5,705 0 7,920 396,705 |
2024 £ 397,818 22,191 9,221 8,918 0 |
|---|---|---|
| 40,330 | ||
| 377 12,537 |
||
| 12,914 | ||
| 27,416 | ||
| 425,233 | ||
| 426,974 -9,661 7,920 |
||
| 425,233 |
These financial statements were approved by the board of trustees and authorised for issue on 30 June 2026 and are signed on behalf of the board by:
June Margaret Smith Trustee
Louise Bartram Trustee
JUST FOR DOGS (EAST MIDLANDS) Notes To The Accounts
For The Year Ended 31 August 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Mansell Meadow, Rescue & Re-homing Centre, North Lane, Ashbourne, Derbyshire, DE6 3BE.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation
of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has
been taken of the following disclosure exemptions available under paragraph
1.12 of FRS 102: (a) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustee to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
JUST FOR DOGS (EAST MIDLANDS) Notes To The Accounts
For The Year Ended 31 August 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable, and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is classified under headings of the statement of financial activities to which it
relates: • expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. • expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. • other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable, and consistent basis.
Grants
Grants received are credited to incoming resources once any related goods or services are expended or delivered. Any grants received but where the related goods or services have not yet been expended or delivered are classified as Deferred Income.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
JUST FOR DOGS (EAST MIDLANDS) Notes To The Accounts
For The Year Ended 31 August 2025
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation ofuseful economic life of that asset as follows:
| Newbuild | 2% straight line |
|---|---|
| Motor Vehicles | 25% reducing balance |
| Fixtures & Fittings | 15% reducing balance |
| Tools & Equipment | 20% reducing balance |
4. Tangible Fixed Assets
| Cost Or Valuation At 01 September 2023 Additions Disposals At 31 August 2024 Depreciation At 01 September 2023 Charge For Year Disposals At 31 August 2024 Net Book Values At 31 August 2024 At 01 September 2023 ebtors Other Debtors (Wages & PAYE) |
Newbuild £ 440,000 0 0 440,000 61,442 8,800 0 70,242 369,758 378,558 |
Motor Vehicles £ 18,294 0 0 18,294 10,576 1,929 0 12,506 5,788 7,718 DRA |
Fixtures & Fittings £ 13,681 0 0 13,681 8,924 713 0 9,638 4,043 4,757 FT |
Tools & Equipment £ 22,050 0 0 22,050 15,265 1,357 0 16,622 5,428 6,785 2025 7,394 |
Total £ 494,025 0 0 |
|---|---|---|---|---|---|
| 494,025 | |||||
| 96,207 12,800 0 |
|||||
| 109,007 | |||||
| 385,018 | |||||
| 397,818 | |||||
| 2024 | |||||
| 9,221 |
5. Debtors
JUST FOR DOGS (EAST MIDLANDS) Notes To The Accounts
For The Year Ended 31 August 2025
| reditors: amounts falling due within one year Accruals and Deferred Income Other creditor (PAYE) Pension Payable Total |
2025 3,546 0 468 4,014 |
2024 12,537 0 377 |
|---|---|---|
| 12,914 |
6. Creditors: amounts falling due within one year
7. Staff Costs and Average Number of Employees
The total staff costs and employee benefits for the reporting period are analysed as follows:
| The total staff costs and employee benefits for the reporting period are analysed as follows: Wages & Salaries Pension Costs Total |
2025 61,654 4,188 65,842 |
2024 71,345 5,597 |
|---|---|---|
| 76,941 |
The average head count of employees during the year was 13 (2024: 11)
No employees received employee benefits of more than £60,000 during the year (2024: Nil) 8. Trustee Remuneration and Expenses During the period remuneration of £23,559 (2024: £35,180) and pension contributions of £629 (2024: £1,042) were paid to the trustees. 9. Movement in Funds
8. Trustee Remuneration and Expenses
During the period remuneration of £23,559 (2024: £35,180) and pension contributions of £629 (2024: £1,042)
9. Movement in Funds
| Unrestricted Funds General Fund Revaluation Reserve Total Funds Net movement in funds, included in the above are as follows: Unrestricted Funds General Fund Revaluation Reserve Total Funds |
At 01.09.24 Net Movement In Funds £ £ 417,313 -28,528 7,920 0 425,233 -28,528 Incoming Resources Resources Expended £ £ 116,087 -144,615 0 0 116,087 -144,615 |
At 31.08.25 £ 388,785 7,920 |
|---|---|---|
| 396,705 | ||
| Movement In Funds £ -28,528 0 |
||
| -28,528 |