## **The Westie Rescue Scheme Limited** **Report and Financial Statements For the Year Ended 31 December 2024** **Charity Number 1107970 Company Number 05165270 Scottish Charity Number SC040484** 1 ## **Westie Rescue Scheme** ## **Financial Statements Year Ended 31 December 2024** |**Contents**
Legal and Administrative Information
Report of the Management Committee|**Page**
3
4| |---|---| 2 ## **Westie Rescue Scheme Limited** ## **Report of the Management Committee for the Year Ended 31 December 2024** The Management Committee presents its report and financial statements for the year ended 31 December 2024 ## **Reference and Administrative Information** Charity Name: Westie Rescue Scheme Limited Charity Registration Number: 1107970 Company Registration Number: 05165270 Registered Office: 1-3 St Mary’s Place Bury Lancashire BL9 0DZ **Management Committee** Mr S Yeomans Chairman Mrs J Sunter Mr S Thomas Membership Secretary Mrs R Hunter Mrs P Whyte Lead Coordinator ## **Accountants** Metcalfe’s 3 Back St Mary's Pl, Bury BL9 0DZ ## **Bankers** HSBC, 59 Old Christchurch Road, Bournemouth, Dorset BH1 1EH 3 ## **Structure, Governance and Management** ## Governing Document The organisation is a charitable company limited by guarantee, incorporated on 29 June 2004 and registered as a charity on 4 February 2005. The company was established under a Memorandum of association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10. This governing document supersedes that of charity number 280657, which was incorporated on 20 July 1980 and whose assets were transferred to the charitable company limited by guarantee 1107970 on 01 September 2005 ## Recruitment and Appointment of Management Committee The directors of the company are also charity trustees for the purposes of charity law (Section 97 of the Charities Act 1993) and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of 3 years after which they must retire and be re-elected at the next Annual General Meeting. One third of the Management Committee will retire which is to be decided by lot under the company’s Articles of Association. The results of this election will be announced at the Charity’s Annual General Meeting on Saturday 17[th] May 2025 The Management Committee have a broad skill mix and whilst the charity’s main activity is focussed on the management of West Highland White Terriers, the necessary business focus is well represented. In order that the broad skill mix is maintained, members of the Management Committee constantly keep abreast of all current practices within the veterinary and business world, seeking advice. In relevant circumstances, individuals with key skills and knowledge are approached to offer themselves for election to the Management Committee. ## Risk Management The Management Committee continually review the major risks to which the charity is exposed. The annual renewal of specific specialist insurance ensures that as far as the Management Committee are able, all volunteers and West Highland White Terriers that are within the charity’s care are protected. Where appropriate, systems and/or procedures have been established to mitigate the risks the charity faces. Internal controls have been established by the Management Committee and are reviewed on a regular basis to ensure that wherever possible, all risks have been identified and procedures put in place to mitigate those risks. 4 ## Organisational Structure The Westie Rescue Scheme has a Management Committee of up to 16 members who meet quarterly and are responsible for the strategic direction and policy of the charity. At the end of the financial year 2024, the Committee had 5 (five) members from a variety of backgrounds relevant to the work of the charity. A scheme of delegation is in place and ultimate responsibility for the charity rests with the Chairman along with other members of the Senior Management Committee (Secretary and Treasurer). The Chairman is responsible for ensuring that the charity delivers the services specified and laid out in the Charity’s Articles and Memorandum of Association. The Secretary has day to day responsibility for the supervision of all regional Co-Orindators and to ensure that they are aware of the most current guidelines and that everyone is working to them. It is also the Secretary’s responsibility to ensure that the team continue to develop their skills and working practices in line with the Management Committee’s current ‘Guidelines’. ## Related Parties In so far as is complimentary to the charity’s objects, the charity is guided by both local and national policy pertaining to the welfare of animals. Some members of the Committee are also members of relevant breed organisations and also professional bodies pertaining to their particular role within the Charity. The charity also subscribes (freely and without payment) to the Kennel Club’s Rescue Directory, which is published annually. ## **Objectives and Activities** The company’s objects and principal activities are to: - benefit the public by relieving the suffering of West Highland White Terriers (and other breeds at the discretion of the directors) which are in need of care and attention and - in particular to provide and maintain rescue homes or other facilities for the reception, care and treatment of the said animals. ## **Charity Activity** Below are the statistics for dog movement throughout 2024: Accepted in 2024: 14 Adopted in 2024: 24 Still in foster care to 31/12/2024: 3 Put to Sleep (PTS) in 2024: 0 Long Term Foster Care (LTF) to 31/12/2024: 8 Life Time Care (LTC) to 31/12/2024: 15 - **Long Term Foster Care** These are dogs which are unlikely to be adopted due to chronic health or behavioural problems or long term treatment. These dogs are deemed to be “Not available for adoption” and will remain with their foster carer likely for their life time. 5 **Life Time Care** - These dogs have been adopted with known veterinary or behavioural issues that The Westie Rescue Scheme will continue to pay the dogs veterinary and or behavioural care but only for the condition(s) known at the time of adoption. The new owner is responsible for all other care costs. The adoption of these dogs is entered into with the new owner’s full knowledge and understanding of the health and or behavioural of the dog concerned. A legally binding agreement is completed and signed by the new owner and The Westie Rescue Scheme. ## **Financial Review** Total income for 2024 decreased from the prior year, mainly due to a large bequest that was received in 2023. However, the Charity still reported a disappointing level of income at £43,227, which, was primarily impacted by a much lower level of bequests and legacies. Unfortunately, other areas of income also saw a decrease such as the amount of donations and the number of people sponsoring dogs within our care. The Charity operates on a very small expense base, as it is always our aim to spend the majority of the money we receive on the dogs themselves. We continually monitor what we are spending and how we are utilising the assets within the Charity. Our operating costs were largely in line with where they have been in the past few years, with the majority of expenses coming from veterinary bills. Unfortunately, this is a cost area that we continue to see grow. Overall the Charity reported a £7,780 deficit for the year, resulting in net reserves decreasing to £744,544 ## Principal Funding Sources As has been reported in prior years, the principal sources of funding come from generous donations; be they general donations from the public or through bequests and legacies. Aside from legacies, the general donations from the public were at a lower level this year and it is the trustee’s aim to ensure that the Charity is not relying on the fortunate receipt of bequests it has seen in prior years. The trustees are actively looking at other ways to increase the amount of donations received into the Charity to ensure the cost base is covered regardless of bequests and legacies. ## Principal Expenditure The trustees regularly review the financials of the Charity and ensure all costs are as streamlined as possible. It is the charity’s endeavour to keep the proportion of expenditure on the dogs above 80% of all expenditure. In 2024, the Charity fell short of the target by 17.4% at 62.6%. This was primarily due to some major investment in the Charity’s website which caused elevated costs elsewhere in the Charity. 6 ## Reserves Policy Bank Reserves stood at £744K in 2024, a £8K decrease on 2023. Thanks to a very large bequest left some time ago, the Trustees established the Linda Stafford Memorial Reserves Fund. The aim of this fund is to identify the reserves required to support all Westies that are in Life Time Care up until the end of their life. This has been calculated based on the average cost of each dog per year in life time care. As a result, the Trustees reported the Linda Stafford Reserves as £29,285 in 2024, with other Charity Reserves standing at £715,259. This represented £5,037 for LTF dogs and £24,248 for LTC dogs ## **Responsibilities of the Management Committee** Company law requires the Management Committee to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure for the financial year. In preparing those financial statements, the Management Committee should follow best practice and: - select suitable accounting policies and then apply them consistently - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to assume that the company will continue on that basis. The Management Committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Management Committee is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## Members of the Management Committee Members of the Management Committee, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 3. ## Simon Yeomans S Yeomans Director 8[th] November 2025 Approved by the Board of Directors 8[th] November 2025 7 Registered Number:05165270 England and Wales The Westie Rescue Scheme Limited Report of the Directors and Unaudited Financial Statements For the year ended 31 December 2024 The Westie Rescue Scheme Limited Contents Page For the year ended 31 December 2024 |Company Information|1| |---|---| |Directors' Report|2| |Independent Accountants' Report|3| |Income Statement|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6 to 7| |Trading and Profit and Loss Account|8| The Westie Rescue Scheme Limited Company Information For the year ended 31 December 2024 ## **Directors** ## **Registered Number** ## **Registered Office** ## **Accountants** Stephen Thomas Jocelyn E Sunter Rosemary Hunter Pauline Whyte Simon J Yeomans 05165270 3 St Mary's Place Bury Lancashire England BL9 0DZ Metcalfes 3 St Mary's Place Bury Lancashire BL9 0DZ 1 of 8 The Westie Rescue Scheme Limited Directors' Report For the year ended 31 December 2024 The directors present their report and accounts for the year ended 31st December 2024. ## **Principal activities** The principal activity of the company continued to be that of a registered charity. ## **Directors** The directors who served the company throughout the year were as follows: Stephen Thomas Jocelyn E Sunter Rosemary Hunter Pauline Whyte Simon J Yeomans This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. Signed on behalf of the board of directors Simon J Yeomans Director Date: 27 November 2025 2 of 8 The Westie Rescue Scheme Limited Independent Accountants' Report For the year ended 31 December 2024 As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 December 2024 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. Metcalfes 3 St Mary's Place Bury Lancashire BL9 0DZ Date: 27 November 2025 3 of 8 ## The Westie Rescue Scheme Limited Income Statement For the year ended 31 December 2024 ||**2024**|**2023**| |---|---|---| ||**£**|**£**| |**Turnover**|32,584|99,495| |**Gross profit**|**32,584**|**99,495**| |Administrative expenses|(51,008)|(53,645)| |**Operating loss**|**(18,424)**|**45,850**| |Other interest receivable and similar income|10,644|8,146| |**Loss before taxation**|**(7,780)**|**53,996**| |**Loss for the financial year**|**(7,780)**|**53,996**| 4 of 8 Registered Number : 05165270 The Westie Rescue Scheme Limited Statement of Financial Position ## As at 31 December 2024 |**Notes**
**Current assets**
Inventories
3
Cash and cash equivalents
**Trade and other payables: amounts falling due within one**
**year**
4
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Capital and reserves**
Retained earnings
**Members' Funds**|**£**
**2024**
2,042
747,772
**749,814**
(5,270)
**744,544**
**744,544**
**744,544**
744,544
**744,544**|**£**
**2023**
1,995
753,881| |---|---|---| |||**755,876**
(3,552)| |||**752,324**| |||**752,324**| |||**752,324**| |||752,324| |||**752,324**| For the year ended 31 December 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006 The directors acknowledge their responsibilities for: - a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and - b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. These financial statements were approved and authorised for issue by the Board on 27 November 2025 and were signed by: Stephen Thomas Director The notes form part of these financial statements 5 of 8 The Westie Rescue Scheme Limited Notes to the Financial Statements For the year ended 31 December 2024 ## **Statutory Information** The Westie Rescue Scheme Limited is a private limited company, limited by guarantee, domiciled in England and Wales, registration number 05165270. Principal place of business: 4 Heol Pentre'r Felin LLantwit Major Wales CF61 2XS Registered address: 3 St Mary's Place Bury Lancashire England BL9 0DZ The presentation currency is £ sterling. ## **1. Accounting policies** ## **Basis of preparing the financial statements** These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets. ## **Property, plant and equipment** Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Computer Equipment 33.3% Straight line Motor Vehicles 25% Straight line Furniture and Fittings 33.3% Straight line ## **Inventories** Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **2. Property, plant and equipment** |**Cost or**
**valuation**
At 01 January 2024
At 31 December 2024
**Provision for depreciation and impairment**
At 01 January 2024
At 31 December 2024
At 31 December 2024
**Net book value**
At 31 December 2023|**Furniture and**
**Fittings**
**£**
8,378
**8,378**
8,378
**8,378**
**-**
**-**|**Computer**
**Equipment**
**£**
2,193
**2,193**
2,193
**2,193**
**-**
**-**|**Total**
**£**
10,571| |---|---|---|---| ||||**10,571**| ||||10,571| ||||**10,571**| ||||**-**| ||||**-**| 6 of 8 The Westie Rescue Scheme Limited Notes to the Financial Statements Continued For the year ended 31 December 2024 ## **3. Inventories** |Stocks
**Trade and other payables: amounts falling due within one year**
Trade creditors|**2024**
**£**
2,042
**2024**
**£**
5,270|**2023**
**£**
1,995
**2023**
**£**
3,552| |---|---|---| ## **4. Trade and other payables: amounts falling due within one year** ## **5. Average number of persons employed** During the year the average number of employees was 0 7 of 8 The Westie Rescue Scheme Limited Trading and Profit and Loss Account For the year ended 31 December 2024 |**Turnover**
Donations Received
Friendship Fees
Sponsorship
Rescue Donation
Heidi's Trust
Adoption Donation
Legacies
Fund Generation - Charity Shop & Fund Raising
Commission Received
Charities Aid Foundation
**Gross Profit**
**Administrative Expenses**
Veterinary Fees
Transportation
Legal Fees
Boarding & Grooming
Charity Shop
Unity Lottery Costs
Bank Charges
Depreciation Charge: Software
Accountancy
Website Costs
Insurance
Computer, Internet & Software
Printing, Postage & Stationery
Telephone & Internet
Unit Lottery Costs
Equipment Hire
**Operating Loss**
**Investment Income**
Deposit Account Interest
**Loss for the Financial Year**|30,386
1,551
35
-
709
20
375
-
660
4,230
630
9,224
2,674
334
-
180
10,644|**£**
**2024**
6,530
4,125
3,932
-
-
1,950
12,980
2,120
882
65
**32,584**
**32,584**
**(51,008)**
**(18,424)**
**10,644**
**(7,780)**|36,967
2,295
35
40
2,041
-
145
731
660
1,592
630
4,564
2,609
299
500
537
8,146|**£**
**2023**
10,894
3,975
6,240
150
135
7,545
66,360
1,439
1,757
1,000| |---|---|---|---|---| |||||**99,495**| |||||**99,495**
**(53,645)**| |||||**45,850**
**8,146**| |||||**53,996**| 8 of 8 This page does not form part of the statutory financial statements (HARITY (OMMISSION Independent Examiner's Report on the Accounts Section A Independent Examiner's Report Report to the trustees/members of Iharlty Naffle .-ftr(E WZSTIE AEscL4E SCHEMè LIMITE On account5 for the year ended EJnnFJFJ Charlty no (if any) Set out on pages Irernembei 10 In(lJde the pagenumbeisol *Jdiiional shEetsl Respeclive responsibilitle5 of trustees and examiner The charity's trustees ale iesponsible for the pieparation ol the accounts. The charily's Irustees considei that an audit is not required for this year under 5eition 144 of the Chaiities Acl 2011 (the Charities Act) and that an independent examination is needed. It 15 my iesponsibility to: examine the accounls under section 145 of the Charities Act, to follow ihe proceduies laid down in the geneial Directions given by the Charity Commission (under section 145(5)(b) of the (harities Act), and to state whethe( particular matters have come to my attention. Basls of independent exarniner's statemenl My examinalion was cairled out in accordance with general Direclions given by the Chèiity Commisslon. An examination includes a review ol the aicounllng records kept by the charity and a compaiison of the accounts piesented with Ih05e Tecords. 11 also includes consideiatlon of any unusual items or dlsclosure5 in the accounts, and Seeking explanatlons from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no oplnion is given as to whelher Ihe accounts piesenl a 'true and fair, view and the ieport is limited to those matters set out In Ihe statement below. Independent examiner's statement In connectlon wlth my examiTration, no malter has come to my attenlion (other than that disclosed below.): (1) which gives me reasonable cause to believe that in, any malerial respect, the iequiiements: to keep accounting recoids in accofdance with sectlon 130 of the Charities Act- to prepare accounts which accord with the aicounting records and Comply with the accounting (equirements of the Charities Act have nol been met,. or (2) to which, in my opinion, allention should be diawn in order lo enable a proper understanding of the accounts to be reached. Pleose delefe the words in the brL7cket5 if they do not opply. Signed Date 27111 2czS Name DAV*D .ST¢- Relevant piofessional qualificalion(s) or body (if any) Address ST. PknALc Lg ODZ IER IAarch 2012 Section B Disclosuie Only complete If the examinei needs lo highlight material problems Glve here brief details of any Ilems that the examiner wishes to dlsclose IER IAaTch 2012