Hampshire Search and Rescue Dogs 14 Bracken Close North Baddesley Southampton Hampshire SO52 9DL 5 February 2026 Butler & Co Audit Limited The Old Stables Sutton Manor Farm Bishop’s Sutton Alresford Hampshire SO24 0AA Dear Sir/Madam This representation letter is provided in connection with your independent examination of the financial statements of the charity for the year ended 31 March 2025 for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material aspects, (give a true and fair view) in accordance with Charities Act 2011 and FRS102 Charity SORP. We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you: 1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework FRS 102 Charity SORP. We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31 March 2025. 2. We confirm that all accounting records have been made available to you for the purpose of your independent examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All 14 Bracken Close, North Baddesley, Southampton, Hampshire,SO52 9DL other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain independent examination evidence and have provided any additional information that you have requested for the purposes of your independent examination. 3. We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements. 4. We confirm that the methods, significant assumptions and data used by us in making accounting estimates, and the related disclosures, are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework Charities Act 2011 and FRS102 Charity SORP. 5. We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements. 6. We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements. 7. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework Charities Act 2011 and FRS102 Charity SORP. 8. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements. 9. We confirm that we are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts. We confirm that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that we are not aware of any further related parties or transactions. 14 Bracken Close, North Baddesley, Southampton, Hampshire,SO52 9DL 10. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework Charities Act 2011 and FRS102 Charity SORP 11. We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees. 12. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements. 13. We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance. 14. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and which are central to the charity’s ability to conduct its activities, namely Charities Act 2011 and FRS102 Charity SORP, except as explained to you and as disclosed in the financial statements 14 Bracken Close, North Baddesley, Southampton, Hampshire,SO52 9DL 15. We acknowledge our responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the organisation. There have been no deficiencies in internal control of which we are aware. 16. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, analysts, employees, former employees, regulators or others. 17. We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware and have considered a period of at least one year from the date on which the financial statements will be approved. 18. We confirm that in our opinion the effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to this letter. 19. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income. 20. We confirm that we have a responsibility for VAT eligibility status. 21. We confirm that the chairman and trustees are responsible for the content of the Trustees report. 22. We confirm the following specific representations made to you during the course of your independent examination relating to:- - a) Depreciation – Motor vehicle – 25% reducing balance basis - b) Equipment – 33% straight line basis - c) No provisions required for doubtful debts - d) All appropriate accounting policies have been included within the accounts - e) There are no contentious legal matters - f) We confirm the charity is able to settle all outstanding liabilities as at the year end. 23. We acknowledge our legal responsibilities regarding disclosure of information to you as independent examiner and confirm that: • so far as each trustee is aware, there is no relevant independent examination information of which you as independent examiner are unaware; and 14 Bracken Close, North Baddesley, Southampton, Hampshire,SO52 9DL • each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant independent examination information and to establish that you are aware of that information. Yours faithfully, ............................................................... M Mealing – Trustee Signed on behalf of the board of trustees ............................................................... Date 14 Bracken Close, North Baddesley, Southampton, Hampshire,SO52 9DL ## **Virtual Cabinet Portal Digital Signatures** ## **Digital Signature Verification** You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: https://www.virtualcabinetportal.com/VerifySignedDocument ## **Signature Dates and Times** All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: http://www.virtualcabinetportal.com/WhatIsUTC ## **Signature 1** Signed by Michelle Mealing using authentication code Z3ZENUhzQ29HT1ps at IP address 90.242.132.234, on 2026/02/19 10:14:06 Z. Michelle Mealing's e-mail address is: Treasurer@HSARDogs.org.uk. Buder & Co Autht limited The Old Stables Bishop's Sutton J k• 4 8 ty 13 J4 UK a*1 Rep￿(1￿￿141￿1ll4ls 1112) (¢ff&il￿ l I119k Try seartb f4w high risK vulner&ble. mi&ong Incl￿dIng chil(kttL * IiviD8 with thnrnlia and thctt with visKm of volwth sethrh a￿1 rttcue (%ililies K) Consthlary in thE scarh vulnctabk missing In setting obieaives the ye￿. thc ch¥ity Ims gTV¢D caRful to the awity C(xnmi&sion's genernl advlce Totsl fillM15 Ikve I￿￿Sed by £151)52 12024 . £7.423) aThl slaThl * £51402 g& but also mai(Y iisks &) which thE ChaTity 15 as identified by the Tnw have IYCD ￿VIeWed and sys*ms have J. The l(KSS of rywtstion due to error. orfroud. 1114740 14 B￿keTh Ck North Baddesley SoudkThpton Harnp5hire S052 9DL K M SayThlus H hl WiighL5W (rESiBwI IfAiWXU) C E Thorne P Rawlillson Mts S Newman (reti￿1 Ifl(Iir2025) S GJ4ry) (rewd If4{Wll￿> A Heaton (ap￿in￿lJ 10104r2024) A Pethal￿ {appoinled I(￿04￿￿) J H* (aAX)l￿e(I 1(4iW20L5) m￿jMBU Builer & Co Audit IAmi*d The Ohl Sthbles Bisbop'5 Sutton S0240AA a￿1.1¢g￿l(￿ its behalf by: Independen¢ Examlner's Report to the Trustees of Hampshire Segrch and Rescue Dogs Independent examiner's report to the Irustees of Hampshire Search and Reseue Do I report to the charity tnjstees on my examinatlon of the accounts of Hampshire Search and Rescue Dogs (the Trust) for the year ended 31 March 2025. Responsibilities and basis of report As the charity Irustces of the Tnjst you are responsible for the preparation of the accounts in accordance with the requirements of the Charities AGt 2011 ('the Act,). I rewjrt in respect of my exarnination of the Trust's aC￿unts carried out under Section 145 of the Ad and in carying out my examination I hpAve followed all applicable Directions given by the Charity Commission under Seotion 145(5Kb) of the Act. Independent examlner's statement I have completed my examination. I confimi that no material matters have come to my attention in ￿nn¢cl10n with the examination giving me cause to believe that in any material respeth: A￿oUnt1ng record5 were not kept in respect of the Trust as required by Section 130 of the Act. or the accounts do not ac￿rd with those records. or the aecounts do not comply with the applicable requi￿rnents concerning the fomi and content of accounts Set out in ihe Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give tnJ¢ and fair view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in ¢onne¢tion with the examination to which attention should be drawn in this report in order to en8ble a proper understanding of the accounts to be reached. rs J M Butler FCA Butler & Co Audit Limited Ch&rterd Accountants Rnd Registered Auditors The Old Stsbles Sutton Manor Farni Bishop's Sutton Alresford Hampshi S024 OAA Date: . Page 5 Sla¢en*nt •f FInatic￿ Aetivities 1131 39H)i 425 1131 41J59 43.4￿1 39.799 21191 IZffj2 iQ185 T*1 19913 38 32376 21A46 7.423 RECONCILIATION OF FiJNIAS 37350 29.927 21 31316 J50 funds 17556 14.674 3.495 29.792 36ffj15 33 Iw) 17J2) (lQ611) 2RJ 13.7&) 22.676 21J 3A316 350 21 31J16 37,350 io 21. 31J16 27.480 9SIO 37350 Tr ri Noteslo Staiements Repming Stamlard ry]iL* in the UK aNI of (FRS 1112) (eff￿1ve R January 2019).. £1. thiry benefits from iKw]8 th to ve¢lAm fffAn HMRC ts VAT eX￿mIllUff in xcordwtt with VAT life. 25% teducin8 bala￿e basis In the applicaiii)n of the ciwy's accounting trWLXS ¢0 i￿lsernents. estimat&s Managemcni T(1￿$ 9.083 11652 9A 525 11188 525 21.735 Si4ryMxt com iwlthd in the al￿ are A5 follow&" tivities eX￿￿K￿d tiviiies ctivities Dtptci&iffl of tsngible I￿1 IKrilywcts 53 52 129 950 93T2 932 550 IlfL52 21.735 16.385 cowinued_ 31 J122L 39￿)1 198 13m8 T21 39.799 IA74 19A117 21191 1191 10.185 2&011 31376 f4713 710 7AII •767 9.la 29.927 37J50 Pyio Mthc Totals 51.996 At 31 Ma￿412￿25 X196 63898 At l Aw12024 37J22 5J19 3Jll At 31 Maffb 3&7ri 31 March2025 17.459 17556 At 31 MarchJ124 IlJ76 14.674 VAT 3.495 2024 Net Ao 114 ID 3113n5 (￿> 21.086 21146 31316 37 151L52 51402 Moverr*nt 1131 (&525) (￿￿1) 41359 119913) 21.446 (•438) 15.05? Net Ai 3113124 A¢ 114Q3 in fund5 1761 Q713 27,4￿1 710 9370 7A23 37J50 Movement (w) 713 2fi721 (2QOA I ) 710 39.FJ9 (31376) 7.423 P4e 12 F4tslothe StalenMIts. conlinued Py13 149r2 2&133 21.361 IYJ5 39.&11 4L4 39.799 11817 3.183 1.712 2J25 703 15,991 53 52 950 9372 32 12.188 28.438 31376 15ffi2 7,423 Py14 Butler & Co Audit Limited The Old Stables, Sutton Manor Farm, Bishop’s Sutton, Alresford, Hampshire, SO24 0AA Telephone: 01962 735544 Web: www.butler-co.co.uk HAM017IND/JMB/LB/HF/cp 20 February 2026 **Portal:** Treasurer@HSARDogs.org.uk Mrs M Mealing, as Treasurer **Hampshire Search and Rescue Dogs** 14 Bracken Close North Baddesley Southampton Hampshire SO52 9DL Dear Michelle ## **HAMPSHIRE SEARCH AND RESCUE DOGS PDF ACCOUNTS FOR YEAR ENDED 31 MARCH 2025** Thank you for returning the charities’ signed accounts for the year 31 March 2025. I have pleasure in enclosing a PDF final copy of the accounts for your retention. If you require any additional copies, please do not hesitate to contact me. With kind regards, Yours sincerely **Lucy Butler FCA MAAT Managing Director BUTLER & CO ALRESFORD LIMITED** Email: lucy@butler-co.co.uk Enclosure: 2025 Final PDF Accounts **Julie M Butler FCA** _E-mail: j.butler@butler-co.co.uk_ **Lucinda MC Butler FCA MAAT** _E-mail: lucy@butler-co.co.uk_ **Stephen J Slater FCA** _E-mail:_ ~~as~~ _stephen@butlerco-bw.co.uk_ ~~— rs~~ Registered in England No: 13232015 Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales.