REGISTERED CHARITY NUMBER: 1105626 AND SC051782
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
FOR
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
Cresswells Accountants (UK) Limited
Chartered Accountants
and Statutory Auditors
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
|
Page |
Page |
Page |
Report of the Trustees |
1 |
to |
5 |
Report of the Independent Auditors |
6 |
to |
8 |
Statement of Financial Activities |
|
9 |
|
Balance Sheet |
|
10 |
|
Cash Flow Statement |
|
11 |
|
Notes to the Cash Flow Statement |
|
12 |
|
Notes to the Financial Statements |
13 |
to |
20 |
Detailed Statement of Financial Activities |
21 |
to |
22 |
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
30thSeptember2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
TheObjectsoftheCharityaretorelievethesufferingofdogsandhorses,inparticular Greyhounds,
LurchersandHeavyHorses.Toprovideandmaintainkennelsandstablingforthereceptionandcare of
theseunwanteddogsandhorsesandtofinancetheirnecessaryupkeepandveterinarycostsprior to
them being rehomed if and when possible.
Public benefit
WehavereferredtotheguidancecontainedintheCharityCommission'sgeneralguidanceon public
benefitwhenreviewingouraimandobjectivesandinplanningourfutureactivities.Inparticular, the
trustees consider how planned activities will contribute to the aims and objectives they have set.
Rehoming Dogs & Horses
Ourpolicywhenwerescueanydogorhorseistomakethemsafeandensuretheirhealthislooked after.
Whentheycometous,someareinbettershapethanothersbutwealwaysgivethemwhatever care
theyneedaswellaslotsoflove.Whereverpossible,weaimtorehomeourdogsandhorsestoa caring
foreverhomeandwehaverehomedwelloverahundreddogsandhorsesinthereportingperiod. For
thosedogsandhorseswhichwecannotrehome,perhapsbecauseoftheirage,healthneeds,or just
becausetheyneedthekindofcareandattentionwecanonlygiveatourfarm,weaimtokeep them
safe, healthy and, most importantly of all, loved.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Thecharitycontinuedtorescue,rehabilitateandrehomedogsandhorsesthroughoutthe reporting
period in accordance with its charitable objectives.
Oneofthemostsignificantdevelopmentsduringtheyearhasbeenthecontinuedexpansionof direct
rehomingarrangementswithgreyhoundtrainers.Underthisapproach,suitabledogsareplaced directly
fromtrainers'kennelsintofosterhomesbeforemovingtopermanentadoptivehomes.Thishas proved
highlysuccessfulandhasreducedtheneedformanydogstotraveltoEasterHardmuirFarmprior to
rehoming.
AsmanygreyhoundtrainersarelocatedwithinYorkshireandsurroundingareas,thisapproach has
significantlyreducedtransportdistances,minimisedstressfortheanimalsandenabledthecharity to
makemoreeffectiveuseofitsresources.Ithasalsoreducedpressureonkennelcapacityand staffing
while maintaining high standards of welfare and support throughout the rehoming process.
Asalways,thecharityremainsgratefultoitsnetworkoffostercarers,trainers,volunteersand fellow
rescue organisations whose support enables successful rehoming outcomes.
AspecialmentionmustonceagainbemadetoDonaldson'sVetsinHuddersfield,whosesupport over
many years has been invaluable to the charity and the animals in our care.
Page 1
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
ACHIEVEMENTS AND PERFORMANCE
Income and Fundraising
Thecharity'sprincipalsourcesofincomecontinuetobepublicdonations,legacies,animal sponsorship
schemes,themonthlyprizedraw,raffles,supporter-ledfundraisingactivitiesandincome generated
through the charity's Pickering shop.
TheTrusteesremainextremelygratefulforthecontinuedgenerosityofsupporters,whose contributions
enable the charity to provide care, rehabilitation and rehoming services for vulnerable dogs and horses.
Legacyincomecontinuestoplayanimportantroleinsupportingthecharity'sactivities.However, the
timingandvalueofsuchreceiptsareinherentlydifficulttopredictandtheTrusteesthereforecontinue to
explore opportunities to broaden and strengthen recurring income streams.
Duringtheyear,planningcommencedforthecharity's30thanniversary,whichwillbecelebrated in
2026.Aspartofthesepreparations,theTrusteesdevelopedplanstoencouragesupportersand local
communitiestoorganisetheirownfundraisingeventsinaidofthecharity.Itishopedthat these
supporter-ledactivitieswillbothraisevaluablefundsandincreaseawarenessofthecharity'swork during
this significant milestone year.
Asever,thecharity'sabilitytoraisesufficientincometomeetrisingcostsremainschallenging. The
Trusteescontinuetoseekopportunitiestostrengthenthecharity'sfinancialpositionwhilemaintaining its
commitment to animal welfare.
Easter Hardmuir Farm
EasterHardmuirFarmcontinuestoprovideaccommodationandcareforthecharity'sresident animals
and remains home to many elderly dogs and horses with ongoing welfare needs.
Thefarm'slandcontinuestobeusedforgrazingandtheproductionoffeedforhorses,helpingto support
thecharity'swelfareactivities.Duringtheyear,woodlandmanagementworkwasundertakenwithin the
farm'swoodlandareas.Whilenowoodlandsaletookplaceduringthereportingperiod,selective thinning
generated a modest income through the sale of timber.
TheTrusteescontinuetoreviewtheuseofthecharity'slandandpropertyassetstoensuretheyare used
effectively in support of the charity's objectives and long-term sustainability.
Charity Shops
Thecharity'sshopinPickering,NorthYorkshire,continuestoprovideavaluablesourceof unrestricted
incomeandremainsanimportantmeansofpromotingawarenessofthecharity'sworkwithinthe local
community.TheTrusteesremaingratefultothestaff,volunteers,donorsandcustomerswhose support
contributes to the shop's ongoing success.
Thecharity'sNairnshopceasedtradinginJanuary2025.Theshophadplayedanimportantrole in
raisingbothincomeandawarenessofTiaRescuewithinthelocalcommunityandtheTrusteeswould like
to thank everyone who supported it through donations, purchases and volunteering.
Followingaperiodofrisingoperatingcosts,staffingchallengesanddisruptioncausedby building
maintenanceissues,theTrusteesconcludedthatitwasnolongerfinanciallyviabletocontinue operating
theshop.Aftercarefulconsideration,thedecisionwastakentoclosethepremisesandfocus resources
on other areas of the charity's work.
FINANCIAL REVIEW
Reserves policy
Itisthepolicyofthecharitytomaintainunrestrictedreservesatalevelwhichequatestoatleast twelve
monthsunrestrictedexpenditure.Thispolicyaimstoprovidesufficientfundstocovermanagement and
administration and support costs.
Page 2
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
FUTURE PLANS
Duringtheyear,theTrusteesundertookastrategicreviewofthecharity'slong-term operational
requirements and future sustainability.
Followingthisreview,theTrusteesresolvedtopursuethesaleofEasterHardmuirFarm.The Trustees
believethatreleasingcapitalfromthepropertywillprovideanopportunitytoestablishasmaller and
moresustainableoperationalbasewithinYorkshire,whereasignificantproportionofthe charity's
supporters, volunteers, foster carers and rehoming activities are based.
TheTrusteesconsiderthataYorkshire-basedoperationwouldplacethecharityclosertoits principal
supportnetworkandthemajorityofthegreyhoundrehomingactivityitundertakes,while reducing
operating costs and improving long-term sustainability.
TheTrustees'preferredapproachistosecureapurchaserwhowouldsupportthecontinuedoperation of
EasterHardmuirFarmasasanctuaryfortheanimalscurrentlyresidenttherethroughaleaseback or
similararrangement.Thiswouldallowthecharitytoimplementitslonger-termstrategywhile minimising
disruption to those animals requiring ongoing care.
Althoughthedecisiontopursueasalewasmadeduringthereportingperiod,thepropertyhasnot been
formallyplacedonthemarketasat30September2025.TheTrusteescontinuedtoevaluatethe practical
andwelfareimplicationsofanyfuturemove,particularlyinrelationtothesignificantnumberof elderly
andlong-termresidentanimalshousedatthefarm,beforeprogressingwiththenextstageof the
process.
Atthereportingdate,EasterHardmuirFarmremainedhometoapproximatelyfiftyresident animals,
manyofwhomareelderlyorhaveongoingcarerequirements.TheTrusteesarethereforecommitted to
ensuringthatanyfuturetransitionarrangementsprioritiseanimalwelfareandcontinuityofcare. Current
plansincludethecontinueduseoftheexistingfacilitiesthroughaleasebackarrangementfollowing any
futuresale,allowingtheresidentanimalstoremaininfamiliarsurroundingswhilethecharity implements
its longer-term strategy.
Theyear2026willmark30yearssincethefoundingofTiaRescue.TheTrusteeslookforward to
celebratingthisimportantmilestonewhilecontinuingtodevelopthecharity'sservices, encouraging
supporter-led fundraising activities and ensuring a sustainable future for the animals in its care.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thegoverningdocumentofthecharityisthetrustdeeddated29March2004,asamendedbya deed
dated7April2013.Thecharitybecamearegisteredcharityon25August2004andnowhas charitable
status in both England & Wales (charity number 1105626) and Scotland (charity number SCO51782).
Recruitment and appointment of new trustees
Alltrusteesareappointedonavoluntarybasis,anddonotreceiveanyremunerationfortheirtime. All
expenses reimbursed to trustees are disclosed in the accounts.
Page 3
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Thecharityhasbenefitedformanyyearsfromtheexceptionalcommitmentofitsfounderand Trustee,
DebRothery,togetherwithBobLowrie,whomanagestheday-to-dayoperationsofEaster Hardmuir
Farm.Bothcontinuetodevotesubstantialtimeandefforttothecareoftheanimalsandtheoperation of
the charity.
Recognisingtheimportanceofensuringthatthecharity'sworkcancontinueformanyyearstocome, the
Trusteeshaveconsideredthefuturegovernanceneedsoftheorganisationandthebenefitsof broadening
theTrusteeBoard.Thisworkcontinuedaftertheyearend,withstepsbeingtakentorecruit additional
Trustees to strengthen governance arrangements and support future succession planning.
Thetrusteeshavecontrolofthecharityanditspropertyandfunds.Thefullnumberoftrusteesallowed is
ten and the remaining original trustees, D J Rothery is entitled to serve for life.
ThetrusteesarerequiredtoattendalltrusteeMeetings.Thesemeetingsmaybeheldinpersonor by
othersuitableelectronicmeans.Thechairpersonhasasecondorcastingvote,andeachother trustee
has one vote.
Any newly elected trustees are elected for a period of three years by resolution of the trustees.
Thosetrusteeswhoarerequiredtoretireafterthreeyearsareeligibleforre-appointmentifcompetent to
act.
Risk management
Thetrusteesactivelyreviewthemajorriskswhichthecharityfacesonaregularbasisandbelieve that
maintainingreservesatcurrentlevels,combinedwithanannualreviewofthecontrolsoverkey financial
systemswillprovidesufficientresourcesintheeventofadverseconditions.Thetrusteeshave also
examinedotheroperationalandbusinessrisksfacedbythecharityandconfirmthatthey have
established systems to mitigate the sufficient risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1105626 AND SC051782
Principal address
Easter Hardmuir Farm
Auldearn
Nairn
Inverness
IV12 5QG
Trustees
Miss D J Rothery - Chair
Mrs B A Carter (resigned 14.12.24)
Ms T Baker (resigned 24.10.24)
Ms F E McLaglen (resigned 31.3.25)
Ms G Russell (resigned 28.1.26)
Ms J Mann
R Brumpton (resigned 13.6.25)
Ms J Evered
Ms M Wdowiarz (appointed 17.1.26)
Auditors
Cresswells Accountants (UK) Limited
Chartered Accountants
and Statutory Auditors
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
Page 4
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30TH SEPTEMBER 2025
STATEMENT OF TRUSTEES' RESPONSIBILITIES
ThetrusteesareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatements in
accordancewithapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdom Generally
AcceptedAccountingPractice)includingFinancialReportingStandard102"TheFinancial Reporting
Standard applicable in the UK and Republic of Ireland".
Charitylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyear.Underthat law,
thetrusteeshaveelectedtopreparethefinancialstatementsinaccordancewithUnited Kingdom
Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Undercharitylawthetrusteesmustnotapprovethefinancialstatementsunlesstheyaresatisfied that
theygiveatrueandfairviewofthestateofaffairsofthecharityandoftheincomingresources and
applicationofresources,includingtheincomeandexpenditure,ofthecharityforthatperiod. In
preparing those financial statements, the trustees 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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewith reasonable
accuracyatanytimethefinancialpositionofthecharityandtoenablethemtoensurethatthe financial
statementscomplywiththeCharitiesAct2011andTheCharity(AccountsandReports) Regulations
2008.Theyarealsoresponsibleforsafeguardingtheassetsofthecharityandhencefor taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 30th June 2026 and signed on its behalf by:
Miss D J Rothery - Trustee
Page 5
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
TIA GREYHOUND AND LURCHER RESCUE
Opinion
WehaveauditedthefinancialstatementsofTiaGreyhoundandLurcherRescue(the'charity')for the
yearended30thSeptember2025whichcomprisetheStatementofFinancialActivities,the Balance
Sheet,theCashFlowStatementandnotestothefinancialstatements,includingasummaryof significant
accountingpolicies.Thefinancialreportingframeworkthathasbeenappliedintheirpreparation is
applicablelawandUnitedKingdomAccountingStandards(UnitedKingdomGenerally Accepted
AccountingPractice),includingFinancialReportingStandard102'TheFinancialReporting Standard
applicable in the UK and Republic of Ireland'.
In our opinion the financial statements:
-
give a true and fair view of the state of the charity's affairs as at 30th September 2024 and of its incoming resources and application of resources, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; and
-
have been prepared in accordance with the requirements of the Charities Act 2011.
-
have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis for opinion
WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK)) and
applicablelaw.Ourresponsibilitiesunderthosestandardsarefurtherdescribedinthe Auditors'
responsibilitiesfortheauditofthefinancialstatementssectionofourreport.Weareindependentof the
charityinaccordancewiththeethicalrequirementsthatarerelevanttoourauditofthe financial
statementsintheUK,includingtheFRC'sEthicalStandard,andwehavefulfilledourother ethical
responsibilitiesinaccordancewiththeserequirements.Webelievethattheauditevidencewe have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcern basis
of accounting in the preparation of the financial statements is appropriate.
Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelating to
eventsorconditionsthat,individuallyorcollectively,maycastsignificantdoubtonthecharity'sability to
continueasagoingconcernforaperiodofatleasttwelvemonthsfromwhenthefinancial statements
are authorised for issue.
Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribed in
the relevant sections of this report.
Other information
Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisesthe information
includedintheAnnualReport,otherthanthefinancialstatementsandourReportofthe Independent
Auditors thereon.
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttothe extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadthe other
informationand,indoingso,considerwhethertheotherinformationismateriallyinconsistentwith the
financialstatementsorourknowledgeobtainedintheauditorotherwiseappearstobe materially
misstated.Ifweidentifysuchmaterialinconsistenciesorapparentmaterialmisstatements,we are
requiredtodeterminewhetherthisgivesrisetoamaterialmisstatementinthefinancial statements
themselves.If,basedontheworkwehaveperformed,weconcludethatthereisamaterial misstatement
of this other information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
WehavenothingtoreportinrespectofthefollowingmatterswheretheCharities(Accountsand Reports)
Regulations 2008 requires us to report to you if, in our opinion:
-
the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
-
sufficient accounting records have not been kept; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
we have not received all the information and explanations we require for our audit.
Page 6
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
TIA GREYHOUND AND LURCHER RESCUE
Responsibilities of trustees
AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrusteesareresponsiblefor the
preparationofthefinancialstatementswhichgiveatrueandfairview,andforsuchinternalcontrol as
thetrusteesdetermineisnecessarytoenablethepreparationoffinancialstatementsthatarefree from
material misstatement, whether due to fraud or error.
Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharity'sability to
continueasagoingconcern,disclosing,asapplicable,mattersrelatedtogoingconcernandusing the
goingconcernbasisofaccountingunlessthetrusteeseitherintendtoliquidatethecharityorto cease
operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreport in
accordance with the Act and relevant regulations made or having effect thereunder.
Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawhole are
freefrommaterialmisstatement,whetherduetofraudorerror,andtoissueaReportofthe Independent
Auditorsthatincludesouropinion.Reasonableassuranceisahighlevelofassurance,butisnot a
guaranteethatanauditconductedinaccordancewithISAs(UK)willalwaysdetecta material
misstatementwhenitexists.Misstatementscanarisefromfraudorerrorandareconsideredmaterial if,
individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencetheeconomic decisions
of users taken on the basis of these financial statements.
Theextenttowhichourproceduresarecapableofdetectingirregularities,includingfraudis detailed
below:
Inidentifyingandassessingrisksofmaterialmisstatementinrespectofirregularities,including fraud
and non-compliance with laws and regulations, our procedures include the following:
-we obtained an understanding of the legal and regulatory frameworks applicable to the charity and
the sector in which it operates. We determined the following laws and regulations were most
significant: The Charities Act 2011, FRS 102 and Health and Safety Act;
-we obtained an understanding of how the charity is complying with those legal and regulatory
frameworks by making inquiries to the management;
-we assessed the susceptibility of the charity's financial statements to material misstatement
including how fraud might occur. Audit procedures performed by the audit team included:
-identifying and assessing the design effectiveness of controls management has in place to prevent
and detect fraud;
-understanding how those charged with governance considered and addressed the potential of
override of controls or other inappropriate influence over the financial reporting process;
-challenging assumptions and judgements made by management in its significant accounting
estimates;
-identifying and testing journal entries;
-assessing the extent of compliance with the relevant laws and regulations.
Becauseoftheinherentlimitationsofanaudit,thereisariskthatwewillnotdetectall irregularities,
includingthoseleadingtoamaterialmisstatementinthefinancialstatementsornon-compliance with
regulation.Thisriskincreasesthemorethatcompliancewithalaworregulationisremovedfrom the
eventsandtransactionsreflectedinthefinancialstatements,aswewillbelesslikelytobecomeaware of
instancesofnon-compliance.Theriskisalsogreaterregardingirregularitiesoccurringduetofraud rather
than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
Afurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedon the
FinancialReportingCouncil'swebsiteatwww.frc.org.uk/auditorsresponsibilities.Thisdescription forms
part of our Report of the Independent Auditors.
Page 7
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF TIA GREYHOUND AND LURCHER RESCUE
Use of our report
Thisreportismadesolelytothecharity'strustees,asabody,inaccordancewithPart4ofthe Charities
(AccountsandReports)Regulations2008.Ourauditworkhasbeenundertakensothatwemightstate to
thecharity'strusteesthosematterswearerequiredtostatetotheminanauditors'reportandfor no
otherpurpose.Tothefullestextentpermittedbylaw,wedonotacceptorassumeresponsibility to
anyoneotherthanthecharityandthecharity'strusteesasabody,forourauditwork,forthisreport, or
for the opinions we have formed.
Cresswells Accountants (UK) Limited
Chartered Accountants
and Statutory Auditors
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
30th June 2026
Page 8
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Total
EXPENDITURE ON
Raising funds
Other trading activities
4
Charitable activities
5
Other
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
fund
£
309,882
172,494
482,376
58,938
58,938
12,492
450,491
521,921
(39,545)
1,322,547
1,283,002 |
Restricted
fund
£
-
-
-
-
-
-
4,464
4,464
(4,464)
107,140
102,676 |
2025
Total
funds
£
309,882
172,494
482,376
58,938
58,938
12,492
454,955
526,385
(44,009)
1,429,687
1,385,678 |
2024
Total
funds
£
543,573
151,803 |
|
|
|
|
695,376 |
|
|
|
|
67,647 |
|
|
|
|
67,647
26,258
336,757 |
|
|
|
|
430,662 |
|
|
|
|
264,714
1,164,973 |
|
|
|
|
1,429,687 |
The notes form part of these financial statements
Page 9
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
BALANCE SHEET 30TH SEPTEMBER 2025
Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Unrestricted
fund
£
1,025,533
27,455
267,856
295,311
(37,842)
257,469
1,283,002
1,283,002 |
Restricted
fund
£
102,676
-
-
-
-
-
102,676
102,676 |
2025
Total
funds
£
1,128,209
27,455
267,856
295,311
(37,842)
257,469
1,385,678
1,385,678
1,283,002
102,676
1,385,678 |
2024
Total
funds
£
1,167,813
21,207
282,483
303,690
(41,816)
261,874
1,429,687
1,429,687
1,322,547
107,140
1,429,687 |
|
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
30th June 2026 and were signed on its behalf by:
D J Rothery - Trustee
The notes form part of these financial statements
Page 10
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2025
|
|
2025 |
2024 |
|
Notes |
£ |
£ |
Cash flows from operating activities |
|
|
|
Cash generated from operations |
1 |
29,951 |
328,619 |
Net cash provided by operating activities |
|
29,951 |
328,619 |
Cash flows from investing activities |
|
|
|
Purchase of tangible fixed assets |
|
(45,988) |
(245,150) |
Sale of tangible fixed assets |
|
1,410 |
85,260 |
Net cash used in investing activities |
|
(44,578) |
(159,890) |
Cash flows from financing activities |
|
|
|
Loan repayments in year |
|
- |
(22,000) |
Net cash provided by/(used in) financing activities |
|
- |
(22,000) |
|
|
|
|
Change in cash and cash |
|
|
|
equivalents in the reporting period |
|
(14,627) |
146,729 |
Cash and cash equivalents at the |
|
|
|
beginning of the reporting period |
|
282,483 |
135,754 |
Cash and cash equivalents at the |
|
|
|
end of the reporting period |
|
267,856 |
282,483 |
The notes form part of these financial statements
Page 11
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2025
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
OPERATING ACTIVITIES |
|
|
Net (expenditure)/income for the reporting period (as per
the Statement of Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
(Increase)/decrease in debtors
(Decrease)/increase in creditors
Net cash provided by operations |
2025
£
(44,009)
84,886
(705)
(6,248)
(3,973)
29,951 |
2024
£
264,714
82,674
(64,523)
38,620
7,134 |
|
|
328,619 |
2. ANALYSIS OF CHANGES IN NET FUNDS
|
At 1.10.24 |
Cash flow |
At 30.9.25 |
|
£ |
£ |
£ |
Net cash |
|
|
|
Cash at bank and in hand |
282,483 |
(14,627) |
267,856 |
|
282,483 |
(14,627) |
267,856 |
Total |
282,483 |
(14,627) |
267,856 |
The notes form part of these financial statements
Page 12
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.
Income
Income |
|
Recognition of |
Income is included in the Statement of Financial Activities (SoFA) when |
income |
the charity becomes entitled to, and virtually certain to receive, the |
|
income and the amount of the income can be measured with sufficient |
|
reliability. |
Income with related |
Income with related Where income has related expenditure the income |
expenditure |
and related expenditure is expenditure reported gross in the SoFA. |
Donations and |
Voluntary income received by way of grants, donations and gifts is |
legacies |
included in the the SoFA when receivable and only when the Charity has |
|
unconditional entitlement to the income. |
Tax reclaims on |
Income from tax reclaims is included in the SoFA at the same time as the |
donations and gifts |
gift/donation to which it relates. |
Donated services |
These are only included in income (with an equivalent amount in |
and facilities |
expenditure)where the benefit to the Charity is reasonably quantifiable, |
|
measurable and material. |
Expenditure |
|
Recognition of |
Expenditure is recognised on an accruals basis. Expenditure includes any |
expenditure |
VAT which cannot be fully recovered, and is reported as part of the |
|
expenditure to which it relates. |
Expenditure on |
These comprise the costs associated with attracting voluntary income, |
raising funds |
fundraising trading costs and investment management costs. |
Expenditure on |
These comprise the costs incurred by the Charity in the delivery of its |
charitable activities |
activities and services in the furtherance of its objects, including the |
|
making of grants and governance costs. |
Grants payable |
All grant expenditure is accounted for on an actual paid basis plus an |
|
accrual for grants that have been approved by the trustees at the end of |
|
the year but not yet paid. |
Governance costs |
These include those costs associated with meeting the constitutional and |
|
statutory requirements of the Charity, including any audit/independent |
|
examination fees, costs linked to the strategic management of the |
|
Charity, together with a share of other administration costs. |
Other expenditure |
These are support costs not allocated to a particular activity. |
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Land and buildings |
- over 25 years |
Plant and machinery |
- over 5 years |
Fixtures, fittings and equipment |
- over 5 years |
Motor vehicles |
- 25% on reducing balance |
Fixed assets are initially recorded at cost.
No depreciation is provided in respect of freehold land.
Taxation
The charity is exempt from tax on its charitable activities.
continued...
Page 13
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
1. ACCOUNTING POLICIES - continued
Fund accounting
Fund accounting |
|
Unrestricted funds |
These are available for use at the discretion of the trustees in furtherance |
|
of the general objects of the charity. |
Designated funds |
These are unrestricted funds earmarked by the trustees for particular |
|
purposes. |
Revaluation funds |
These are unrestricted funds which include a revaluation reserve |
|
representing the restatement of investment assets at their market |
|
values. |
Restricted funds |
These are available for use subject to restrictions imposed by the donor |
|
or through terms of an appeal. |
Hire purchase and leasing commitments
Operatingleasepaymentsarerecognisedasanexpenseonastraight-linebasisoverthe lease
term.lntheeventthatleaseincentivesarereceivedtoenterintooperatingleases,such incentives
arerecognisedasaliability.Theaggregatebenefitofincentivesisrecognisedasareduction of
rental expense on a straight-line basis.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionplanforitsemployees.Adefinedcontributionplanis a
pensionplanunderwhichthecharitypaysfixedcontributionsintoaseparateentity.Once the
contributionshavebeenpaidthecharityhasnofurtherpaymentsobligations.The contributions
arerecognisedasexpenseswhentheyfalldue.Amountsnotpaidareshowninaccrualsin the
balancesheet.Theassetsoftheplanareheldseparatelyfromthecharityin independently
administered funds.
Receipt of donated goods, facilities and services
Alldonatedgoods,facilitiesandservicesreceivedarerecognisedwithinincomingresources and
expenditure at an estimate of the value to the charity.
2. DONATIONS AND LEGACIES
3.
Dogs taken in/ adopted
Donations & legacies
Gift aid
Grants
Other donations
OTHER TRADING ACTIVITIES
Shop income
Dog sponsorship
Online sales & sundries
Bank interest |
2025
£
27,122
246,145
27,615
9,000
-
309,882
2025
£
92,853
31,233
46,512
1,896
172,494 |
2024
£
5,547
492,947
25,079
6,500
13,500 |
|
|
543,573 |
|
|
2024
£
99,468
21,515
26,118
4,702 |
|
|
151,803 |
continued...
Page 14
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
4. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
Staff costs
Charity Shop - Pickering
Charity Shop - Nairn
Sundry expenses |
2025
£
33,211
22,179
813
2,735
58,938 |
2024
£
37,830
16,512
10,358
2,947 |
|
|
67,647 |
5. CHARITABLE ACTIVITIES COSTS
CHARITABLE ACTIVITIES COSTS |
|
|
|
Other
Charitable activities |
Direct
Costs
£
-
161,386
161,386 |
Support
costs (see
note 6)
£
12,492
293,569
306,061 |
Totals
£
12,492
454,955 |
|
|
|
467,447 |
6. SUPPORT COSTS
Management
£
Other
-
Charitable activities
294,274
294,274
Support costs, included in the above, are as follows:
Other
£
Staff recruitment
-
Temporary staff costs
-
Rates and water
-
Light and heat
-
Premises cleaning
-
Premises repairs
-
Other premises costs
-
Motor and travel costs
-
Bank charges
-
Equipment leasing and hire
-
Equipment repairs
-
General insurance
-
Dog and horse expenses
-
Vet fees
-
Software and IT support
-
Stationery and printing
-
Subscriptions
-
Sundry expenses
-
Telephone
-
Depreciation of tangible and heritage
assets
-
Loss on sale of tangible fixed assets
-
Carried forward
- |
Governance
Finance
costs
£
£
-
12,492
(705)
-
(705)
12,492
2025
Charitable
Total
activities
activities
£
£
1,944
1,944
13,350
13,350
6,009
6,009
13,189
13,189
1,190
1,190
28,480
28,480
5,930
5,930
9,804
9,804
2,623
2,623
-
-
5,823
5,823
8,209
8,209
43,741
43,741
60,260
60,260
-
-
2,925
2,925
-
-
3,533
3,533
2,378
2,378
84,886
84,886
(705)
(705)
293,569
293,569 |
Totals
£
12,492
293,569
306,061
2024
Total
activities
£
1,222
4,470
5,125
20,258
1,217
22,353
5,533
11,279
4,004
1,911
29,115
138
57,546
24,921
1,046
4,221
55
3,282
570
82,674
(64,523)
216,417 |
|
|
|
continued...
Page 15
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
6. SUPPORT COSTS - continued
Brought forward
Auditors' remuneration
Accountancy and legal fees |
Other
£
-
8,000
4,492
12,492 |
Charitable
activities
£
293,569
-
-
293,569 |
2025
Total
activities
£
293,569
8,000
4,492
306,061 |
2024
Total
activities
£
216,417
6,000
16,958
239,375 |
|
|
|
|
|
7. TRUSTEES' REMUNERATION AND BENEFITS
MissDJRotheryreceivesabenefitoflivingonthepropertyownedbythecharity.Shestays on
site as custodian of the premises and full time carer of the animals.
No other trustees remuneration of benefits were paid to the trustees during the year.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended30thSeptember2025norforthe year
ended 30th September 2024.
8. STAFF COSTS
STAFF COSTS |
|
|
Wages and salaries
Social security costs
Other pension costs |
2025
£
186,810
4,838
2,949
194,597 |
2024
£
157,596
2,350
1,524 |
|
|
161,470 |
The average monthly number of employees during the year was as follows:
Farm
Shop |
2025
8
2
10 |
2024
8
3 |
|
|
11 |
No employees received emoluments in excess of £60,000.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Total
EXPENDITURE ON
Raising funds
Other trading activities |
Unrestricted
fund
£
508,573
151,803
660,376
67,647
67,647 |
Restricted
fund
£
35,000
-
35,000
-
- |
Total
funds
£
543,573
151,803 |
|
|
|
695,376 |
|
|
|
67,647 |
|
|
|
67,647 |
continued...
Page 16
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Charitable activities
Other
Charitable activities
Total
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
10.
TANGIBLE FIXED ASSETS
Land and
buildings
£
COST
At 1st October 2024
1,073,993
Additions
-
Disposals
-
At 30th September 2025
1,073,993
DEPRECIATION
At 1st October 2024
34,977
Charge for year
42,960
Eliminated on disposal
-
At 30th September 2025
77,937
NET BOOK VALUE
At 30th September 2025
996,056
At 30th September 2024
1,039,016 |
Plant and
machinery
£
157,122
500
(1,410)
156,212
139,048
5,905
(705)
144,248
11,964
18,074 |
|
Unrestricted
fund
£
26,258
332,293
426,198
234,178
(76,604)
157,574
1,164,973
1,322,547
Fixtures,
fittings
and
equipment
£
170,105
2,788
-
172,893
125,315
17,760
-
143,075
29,818
44,790 |
Unrestricted
fund
£
26,258
332,293
426,198
234,178
(76,604)
157,574
1,164,973
1,322,547
Fixtures,
fittings
and
equipment
£
170,105
2,788
-
172,893
125,315
17,760
-
143,075
29,818
44,790 |
Restricted
fund
£
-
4,464
4,464
30,536
76,604
107,140
-
107,140
Motor
vehicles
£
122,459
42,700
-
165,159
56,526
18,262
-
74,788
90,371
65,933 |
|
Total
funds
£
26,258
336,757 |
|
|
|
|
|
|
|
430,662 |
|
|
|
|
|
|
|
264,714
- |
|
|
|
|
|
|
|
264,714
1,164,973 |
|
|
|
|
|
|
|
1,429,687 |
|
|
|
|
|
|
|
Totals
£
1,523,679
45,988
(1,410)
1,568,257
355,866
84,887
(705)
440,048
1,128,209
1,167,813 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
continued...
Page 17
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
VAT
8,970
Prepayments and accrued income
18,485
27,455
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade creditors
5,258
Taxation and social security
3,325
Other creditors
29,259
37,842
13.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2025
£
Within one year
9,600
Between one and five years
1,600
11,200
14.
MOVEMENT IN FUNDS
Net
At
movement
1.10.24
in funds
£
£
Unrestricted funds
General fund
1,322,547
(39,545)
Restricted funds
Kennels
107,140
(4,464)
TOTAL FUNDS
1,429,687
(44,009) |
2024
£
4,368
16,839
21,207
2024
£
10,608
1,709
29,499
41,816
2024
£
13,100
4,200
17,300
At
30.9.25
£
1,283,002
102,676 |
2024
£
4,368
16,839 |
|
|
21,207 |
|
|
2024
£
10,608
1,709
29,499 |
|
|
41,816 |
|
|
2024
£
13,100
4,200 |
|
|
17,300 |
|
1,385,678 |
|
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Kennels
TOTAL FUNDS |
Incoming
resources
£
482,376
-
482,376 |
Resources
expended
£
(521,921)
(4,464)
(526,385) |
Movement
in funds
£
(39,545)
(4,464)
(44,009) |
|
|
|
|
continued...
Page 18
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
Transfers
At
movement
between
1.10.23
in funds
funds
£
£
£
Unrestricted funds
General fund
1,164,973
234,178
(76,604)
Restricted funds
Kennels
-
30,536
76,604
TOTAL FUNDS
1,164,973
264,714
-
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
660,376
(426,198)
Restricted funds
Kennels
35,000
(4,464)
TOTAL FUNDS
695,376
(430,662)
A current year 12 months and prior year 12 months combined position is as follows:
Net
Transfers
At
movement
between
1.10.23
in funds
funds
£
£
£
Unrestricted funds
General fund
1,164,973
194,633
(76,604)
Restricted funds
Kennels
-
26,072
76,604
TOTAL FUNDS
1,164,973
220,705
- |
At
30.9.24
£
1,322,547
107,140
1,429,687
Movement
in funds
£
234,178
30,536
264,714
At
30.9.25
£
1,283,002
102,676
1,385,678 |
|
|
continued...
Page 19
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30TH SEPTEMBER 2025
14. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
1,142,752
Restricted funds
Kennels
35,000
TOTAL FUNDS
1,177,752 |
Resources
expended
£
(948,119)
(8,928)
(957,047) |
Movement
in funds
£
194,633
26,072
220,705 |
|
|
|
15. RELATED PARTY DISCLOSURES
MissDJRotheryreceivesabenefitoflivingonthepropertyownedbythecharity.Shestays on
site as custodian of the premises and full time carer of the animals.
Page 20
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025
INCOME AND ENDOWMENTS
Donations and legacies
Dogs taken in/ adopted
Donations & legacies
Gift aid
Grants
Other donations
Other trading activities
Shop income
Dog sponsorship
Online sales & sundries
Bank interest
Total incoming resources
EXPENDITURE
Other trading activities
Wages - charity shop
Charity Shop - Pickering
Charity Shop - Nairn
Sundry expenses
Charitable activities
Wages - Farm
Social security
Pensions
Support costs
Management
Staff recruitment
Temporary staff costs
Rates and water
Light and heat
Premises cleaning
Premises repairs
Other premises costs
Motor and travel costs
Bank charges
Equipment leasing and hire
Equipment repairs
General insurance
Dog and horse expenses
Carried forward |
2025
£
27,122
246,145
27,615
9,000
-
309,882
92,853
31,233
46,512
1,896
172,494
482,376
33,211
22,179
813
2,735
58,938
153,599
4,838
2,949
161,386
1,944
13,350
6,009
13,189
1,190
28,480
5,930
9,804
2,623
-
5,823
8,209
43,741
140,292 |
2024
£
5,547
492,947
25,079
6,500
13,500 |
|
|
543,573
99,468
21,515
26,118
4,702 |
|
|
151,803 |
|
|
695,376
37,830
16,512
10,358
2,947 |
|
|
67,647
119,766
2,350
1,524 |
|
|
123,640
1,222
4,470
5,125
20,258
1,217
22,353
5,533
11,279
4,004
1,911
29,115
138
57,546
164,171 |
This page does not form part of the statutory financial statements
Page 21
TIA GREYHOUND AND LURCHER RESCUE
(KNOWN BY - TIA RESCUE)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEPTEMBER 2025
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |
|
|
|
2025 |
2024 |
|
£ |
£ |
Management |
|
|
Brought forward |
140,292 |
164,171 |
Vet fees |
60,260 |
24,921 |
Software and IT support |
- |
1,046 |
Stationery and printing |
2,925 |
4,221 |
Subscriptions |
- |
55 |
Sundry expenses |
3,533 |
3,282 |
Telephone |
2,378 |
570 |
Freehold property |
42,960 |
42,152 |
Plant and machinery |
5,905 |
9,899 |
Fixtures and fittings |
17,759 |
17,520 |
Motor vehicles |
18,262 |
13,103 |
|
294,274 |
280,940 |
Finance |
|
|
Loss on sale of tangible fixed assets |
(705) |
(64,523) |
Governance costs |
|
|
Auditors' remuneration |
8,000 |
6,000 |
Accountancy and legal fees |
4,492 |
16,958 |
|
12,492 |
22,958 |
Total resources expended |
526,385 |
430,662 |
Net (expenditure)/income |
(44,009) |
264,714 |
This page does not form part of the statutory financial statements
Page 22