```
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
```