## 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**|