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2025-12-31-accounts

Charity number: 1098769

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT

AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

SOUTHERN GOLDEN RETRIEVER RESCUE

CONTENTS

Page
Reference and administrative information 1
Trustees’ report 2
Independent Examiner’s report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11

SOUTHERN GOLDEN RETRIEVER RESCUE

REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees: Mr N Porter - Treasurer
Mrs L Ferguson
Mrs R Clark
Mrs S Ashley
Mr B Tinham
Ms J Hoad - Secretary
Charity registered number: 1098769
Principal office: 14 Swale Road
Rochester
Kent
ME2 2TT
Principal Bankers: Lloyds Bank plc
North Road House
Rye Road
Hawkhurst
Kent TN18 1NX
Independent Examiner: Mr James Mathieson FCA
Lindeyer Francis Ferguson Limited
North House
198 High Street
Tonbridge
Kent TN9 1BE

1

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Board of Trustees present their Annual Report, together with the Financial Statements for the year ended 31 December 2025. The trustees confirm that the Annual Report and Financial Statements of the charity comply with the current statutory requirements, the requirements of the governing document and the provisions of "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 (FRS 102)" (effective 1 January 2022) (Charities SORP (FRS 102)). The information on page 1 forms part of this report.

Structure, governance and management

The charity is an unincorporated charity governed by a trust deed dated 17 March 2003 and amended 7 July 2003.

New Trustees are appointed by the Board of Trustees. They are recruited by recommendation from a current Trustee or Member of the Management Committee. According to the Charity's Governing Document, two prospective Trustees are nominated, one by the Southern Golden Retriever Society the other from the SGRR Management Committee. Prospective Trustees are checked to ensure that they meet the necessary legal requirements for being a Trustee. When considering applicants, the Trustees consider the need to keep the board well balanced with varied fields of expertise available; an interest in Golden Retrievers and their welfare is paramount and previous volunteering within the Charity's network is desirable.

Before accepting nomination, a prospective Trustee is 'inducted' by a Trustee using the Charity's governing document and form CC3 'The essential Trustee' from the Charities Commission. Once accepted as a Trustee these same documents along with the Charity's 'Working Codes Of Practice' document are used for a more detailed induction to the working of the Charity and the responsibilities of being a Trustee. On-going training is provided through learning and experience as needs arise and at Trustees’ meetings where current trends and training needs are discussed and then acted upon appropriately. Each Trustee has received a copy of ‘The Essential Trustee’ and the NCVO book 'The Good Trustee Guide'.

The Trustees have appointed all area coordinators to a Management Committee to organise and carry out the objects of the Charity under their supervision. All the coordinators are volunteers and work from their own homes and are reimbursed for out-of-pocket expense incurred in the course of their work for the Charity. Generally speaking, the Charity relies on the efforts of people and other organisations to raise funds on its behalf.

2

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Objectives and activities

The aim of Southern Golden Retriever Rescue (“SGRR”) is to alleviate distress caused to the breed of dogs known as Golden Retrievers which may be ill-treated, abandoned or neglected. In cases where Golden Retrievers are abandoned or unwanted, or the dogs can no longer be cared for at their present homes, to re-home the Golden Retrievers, to ensure their future wellbeing and where possible to keep in contact with them for the duration of their lives; and to advance education by the provision of advice to members of the public who own or who wish to own a Golden Retriever in all aspects of the care and well-being of such dogs.

In shaping the objectives for the year and planning the activities, the Trustees have considered the Charity Commission’s guidance on public benefit. The charity relies on donations and fund raising to cover its operating costs.

Achievements and performance

During 2025 we rehomed a total of 29 dogs, 37 in 2024. We currently have 254 dogs (same as last year) still active from all our previous rehoming activities and who we keep in touch with.

We had 16 bitches needing help and 13 males in 2025. There was no solid pattern in ages, the juvenile youngsters aged 1 -2 were 11 in total, presenting us with the more challenging and immature characters and then 11 between 2 and 10 years old and a further 7 over 10 years old. A further 23 owners were in contact with us, some for help, some not choosing to rehome but needing support from us to enable them to keep their companion.

The work of the co-ordinators extends to help and advice, not only rehoming. We continue to evolve as the needs of the families and dogs’ change.

Of the 29 dogs rehomed in 2025, 21 were on our straight-forward adoption paperwork. Of the remaining, 5 required on-going veterinary treatment and 2 dogs were rehomed on our enhanced procedures for dogs with a bite history (one of these dogs was rehomed twice). We did make several decisions not to rehome some dogs with a bite history beyond our capabilities to help. We have 5 volunteers who have completed the training provided by Battersea Dogs and Cats Home teaching how to assess a dog with bite history and to conclude the level of risk that dog might pose if rehomed. Finding good homes who understand these dogs and have the skills to cope with them is still very difficult.

We still find there are more dogs to be rehomed due to a greater or lesser extent by the surge in purchases during the pandemic, but the availability of the various selling websites keeps many away from our charity. The significant pressure on family finances increases the need of owners to recover their costs through selling in preference to passing them to us.

3

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

In 2025 we continued to be very fortunate to have the help of three long standing friends who have been able to foster dogs at short notice. Without their help, our ability to move dogs out of homes quickly may not have been able to happen.

It is now quite common to be asked to rehome a dog on medication to assist with its behaviour. Whilst we will endeavour to rehome dogs on such medication, but a careful understanding of their needs has become important. We often seek a second veterinary opinion before proceeding with the rehoming of the dog. We have twice utilised a professional residential trainer located in Northampton who integrates each dog with her own dogs and spends time assessing the triggers which produces unwelcome behaviour in the dog to be rehomed. She introduces training techniques and demonstrates these to a possible adopter. She also assesses their suitability and match. Her work and judgement resulted in homes being secured for a couple of our dogs. Some dogs are just not suitable to place straight into a new home. Their temperament needs more detailed assessment than we can achieve.

In light of our membership of the Association of Dogs and Cats Homes (“ADCH”), we completed a full review of our Working Practices and procedures. This highlighted a few gaps in our documentation and with the help of ADCH, these have now been sorted, and we believe that we now have a robust set of procedures and documentation which reflect up to date and safe procedures for rehoming dogs. We support ADCH’s continued drive to get HM Government to introduce new licences for domestic rescue and rehoming organisations like us, thus ensuring we all have the right checks in place.

Of the 5 dogs we will need to continue to help due to health complexities, these primarily relate to older dog issues with medications such as Metacam or Librela. However, one young dog we agreed to rehome was found to have an under developed brain and has been prescribed medication to help with her anxiety.

The health complexity of the dogs we have helped included: 1 with a ruptured cruciate ligament (“TPLO”), 1 with an under developed brain, and 2 puppies suffering from an Ectopic Ureter. These dogs will require our lifetime financial support.

2025 was a busy year with new people, the overdue review of our Working Practices, and Battersea training for our coordinators. As with previous years, each dog we help has its own special circumstances and requires a carefully thought-out individual plan. We are proud that together we helped many families and their dogs through some sad circumstances and on to happier times.

Financial review

Operating deficit (excluding bequests and MSF movement) was £25,950 compared to a surplus of £15,248 in 2024.

Overall income (excluding bequests) was £33,398 this year, about 40% lower than last year (£53,353), primarily due to the £20,000 donation received from Northumbria Golden Retriever Club.

4

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Income generally comes from donations made by friends of SGRR as well as occasional boot fairs. Our thanks go to the generosity of those that support the charity.

During 2025 we received £10,000 in bequests (£10,578 in 2024) and £1,734 in memory of (IMO’s) (£1,314 in 2024) – where donations are collected rather than flowers given at funeral services.

Although the number of dogs being rehomed continues to be low, more are coming through with serious medical conditions such as epilepsy and arthritic type conditions. This is not only reflected in our current year veterinary fees, but also in our Medical Support Fund.

Veterinary and medical bills together with the provision of medication and supplements in 2025 were £42,724 compared to £26,499 in 2024. These included some large items, such as, ectopic ureter operations for two of our rescue puppies, scans for a brain condition plus several of our older Goldies requiring regular monthly treatment for arthritic type conditions.

Other expenditure remains relatively low given the voluntary nature of all of our coordinators and trustees, although foster fees increased significantly from £1,097 in 2024 to £5,125 this year.

The amount of available funds remains relatively strong for the foreseeable future at £108,023, although the Trustees are aware that since 2021 this has dropped significantly, and caution is being exercised before taking on dogs with on-going medical needs. Additional fund raising is being considered as the Trustees are aware that without bequests, expenditure exceeds income

At the balance sheet date, the charity’s free unrestricted reserves were £106,523 (2024 - £104,209).

Funds are deposited into fixed term treasury deposits with up to 1 year in duration. They have scattered maturity dates so as to meet all financial commitments as they may become due.

Medical Support Fund

As in previous years, the charity continues to see dogs come into rescue with pre-existing medical conditions. The charity continues to financially support these on-going medical requirements in order to place these, into suitable and happy homes.

The ongoing medical support provided can have a big impact on the funds of the charity, especially in cases where a dog has a more complex and costly health issue, such as epilepsy/arthritis. As a result, the trustees have a provision in place in the form of a Medical Support Fund (MSF) to cover the costs of future treatments.

A further 7 dogs were added to the MSF register in 2025, but sadly 4 dogs already on the MSF register have died, and one is no longer included as any more claims are unlikely. A thorough review of all dogs on the MSF register also took place during the year by Trustees and the net effect of all movements for 2025 resulted in a decrease in the fund of £18,264 and now sits at a total of £144,938.

5

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

See full breakdown below:

See full breakdown below:
OpeningMSF £163,202(26 dogs)
Changes in relation to existing MSF registered
Dogs*		 £(53,327)
Reduced due to 4 deceased dogs £(8,312)
Additional funds added for extra 7 dogs £44,500
1 dogremoved as no more claims likely £(1,125)
Closing MSF £144,938 (28 dogs)

*As estimates are based on the age of a dog, amounts decrease each year accordingly. Where the future yearly spend is expected to be higher than the prior yearly assumption, amounts increase accordingly.

Policy on reserves

In normal times, the trustees had considered available funds of between £80k and £150k to be a comfortable reserves figure.

The maintenance of this threshold is under the trustee’s control as any pledged future outgoings are provided for through the MSF within the upper section of the balance sheet. There are very limited fixed costs to consider.

If the reserves fall below this amount, more specifically targeted fundraising could be considered, or more cautious underwriting of conditions be reflected, or both.

If the funds go above this level, the trustees will consider whether it is appropriate to lower their fundraising profile.

6

SOUTHERN GOLDEN RETRIEVER RESCUE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Board of Trustees on ……………………………….. and signed on its behalf by:

Mrs J Hoad Secretary

Mr Nigel A Porter Trustee

7

SOUTHERN GOLDEN RETRIEVER RESCUE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

I report to the trustees on my examination of the accounts of Southern Golden Retriever Rescue for the year ended 31 December 2025.

Respective responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Mathieson FCA

Lindeyer Francis Ferguson Limited North House, 198 High Street Tonbridge, Kent TN9 1BE

Date: …………………………………………….

8

SOUTHERN GOLDEN RETRIEVER RESCUE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

----- Start of picture text -----
Note 2025 2025 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Income from:
Donations and legacies 3 34,201 - 34,201 55,740
Other trading activities 4 2,768 - 2,768 1,288
Investment income 6,429 - 6,429 6,903
Total income 43,398 - 43,398 63,931
Expenditure on:
Charitable activities 5 59,348 - 59,348 38,105
Movement in Medical Support Fund
provision 6 ( 18,264) - ( 18,264) 12,644
-
Total expenditure 41,084 41,084 50,749
Net movement in funds 2,314 - 2,314 13,182
Reconciliation of funds
Total funds brought forward 7 104,209 - 104,209 91,027
Total funds carried forward 106,523 - 106,523 104,209
----- End of picture text -----

9

SOUTHERN GOLDEN RETRIEVER RESCUE

BALANCE SHEET AS AT 31 DECEMBER 2025

----- Start of picture text -----
Note 2025 2024
£ £
Current assets
Debtors:
Accrued income 2,567 1,739
Prepayments 424 376
Cash at bank 50,270 66,916
Cash on deposit 200,000 200,000
253,261 269,031
Creditors: amounts falling due within one year
Accruals ( 1,800) ( 1,620)
Provisions for liabilities
Medical Support Fund provision 6 ( 144,938) ( 163,202)
Net current assets and total net assets 106,523 104,209
The funds of the charity
Unrestricted funds 7 106,523 104,209
Total charity funds 106,523 104,209
----- End of picture text -----

The financial statements were approved by the Board of Trustees on …..........................................

Mr N Porter

Trustee

10

SOUTHERN GOLDEN RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Status

Southern Golden Retriever Rescue is an unincorporated charity, registered with the Charity Commission in England & Wales, governed by a trust deed. The address of the principal office is 14 Swale Road, Rochester, Kent, ME2 2TT.

2 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with "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 (FRS 102)" (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Southern Golden Retriever Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted.

The financial statements are presented in pounds sterling and rounded to the nearest pound.

2.2 Income

Income from donations is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. This is usually on receipt.

Income from legacies is recognised when there has been a grant of probate, it has been established that there are sufficient assets in the estate for the legacy to be paid, and any conditions attaching to the legacy are within the charity's control or have already been met.

Income from fundraising events is recognised in the period in which the event takes place.

Investment income is recognised in the period it is earned.

11

SOUTHERN GOLDEN RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting policies continued

2.3 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.

Expenditure has been classified under headings that aggregate all costs related to the category and includes irrecoverable VAT.

Expenditure on charitable activities relates to the charity's sole activity of the rescue, care and rehousing of golden retrievers. Support costs, including governance costs, have been allocated to this activity.

2.4 Provisions

Provisions for financial commitments are recognised when there is a present obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the settlement can be estimated reliably.

2.5 Financial instruments

The charity only has financial instruments of a kind that qualify as basic financial instruments. Short term debtors and creditors are measured at their settlement value.

2.6 Cash at bank and cash on deposit

Cash at bank is held to meet short-term cash commitments as they fall due rather than for investment purposes. Cash held on deposit is where the is no immediate access or there is a fixed term of over three months.

2.7 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for the particular restricted purpose.

3 Income from donations and legacies

Income from donations and legacies
General donations
Bequests
Gift Aid
Online giving		 2025
£
4,844
10,000
2,438
16,919
34,201		 2024
£
24,968
10,578
444
19,750
55,740

12

SOUTHERN GOLDEN RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

4
Income from other trading activities
Garage and boot sales
Online fundraising
5
Expenditure on charitable activities
Direct costs:
Fostering and dog walking
Boarding fees and transportation
Veterinary fees
Medication and supplements
Physiotherapy and hydrotherapy
Dog rehoming
Support costs:
Bank fees
Post and stationery
Website and IT
Insurance
Travelling
DBS checks
Equipment
Subscriptions
Governance costs:
Treasurer's fee
Independent examination		 2025
£
2,532
236
2,768
2025
£
5,125
1,365
33,545
9,179
120
500
589
142
500
1,049
4,604
-
-
230
600
1,800
59,348		 2024
£
1,120
168
1,288
2024
£
1,097
540
19,718
6,781
500
-
700
174
531
1,009
4,571
18
79
166
600
1,621
38,105

13

SOUTHERN GOLDEN RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6 Medical Support Fund provision

Medical Support Fund provision
Opening provision
Movement in the year
Closing provision		 2025
£
163,202
( 18,264)
144,938		 2024
£
150,558
12,644
163,202

The Medical Support Fund provision represents an estimate of the future outflows required due to the charity's commitment to underwrite the costs of treatment for dogs re-homed with pre-existing medical conditions. Further information on the balance and the movements in the year can be found in the Trustees' Report.

7 Statement of movement on funds

Current year
General fund
Total funds
Prior year
General fund
Restricted funds
Unrestricted funds		 At 1 Jan 2025
£
104,209
104,209
At 1 Jan 2024
£
91,027
-
91,027		 Income
£
43,398
43,398
Income
£
63,631
300
63,931		 Expenditure
£
( 41,084)
( 41,084)
Expenditure
£
( 50,331)
( 418)
( 50,749)		 Transfers
£
-
-
Transfers
£
( 118)
118
-		 At 31 Dec
2025
£
106,523
106,523
At 31 Dec
2024
£
104,209
-
104,209

Restricted funds have been received in 2024 for the re-homing of 2 stray Golden Retrievers ("the Lullingstone Girls") as described in the Trustee's Report.

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SOUTHERN GOLDEN RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

8 Related party transactions

The charity has no employees. The key management personnel are considered to be the trustees. During the year, the Treasurer Mr N.Porter received fees for bookkeeping and accounting services, in accordance with the charities governing document, amounting to £600 (2024: £600). No other members of the Board of Trustees received any remuneration during the year.

No trustees were reimbursed for expenses in the current nor preceding period other than those incurred as agent for the charity.

15