2025-06-30-accounts

gies) CHARITY COMMISSION | FOR ENGLAND AND WALES

Trustees’ Annual Report for the period From 1° July 2024 Period start date To 30‘ June2025_ Period end date

Charity name: Border Terrier Welfare

Charity registration number: 1116853

Objectives and Activities

a
Summary ofthe purposes of		Para	1.17
the charity as set out in its			to relieve the suffering ofand sickness in the
governing document			breed ofdog known as the BorderTerrier by
			providing shelter and rehoming forthese
			dogs and assisting in veterinary carewhere
			owners are in need offinancial help and by
			making grants to research organisations who
			have undertaken to prevent, treat or cure
			diseases that occur in Border Terriers.
Summaryofthemain activities in relation to those	ie	1.17and	1)Tofind homesfor Border Terrierswhen and for whatever reason their current owner
purposes forthe public			can no longer keep them. 2)To provide
benefit, in particular, the			accommodation, care and assessment of
activities, projects orservices			those dogs whilst seeking a suitable home
identified in the accounts.			and owner. 3)To collect and deliver without
			charge these dogs. 4) To financially support
			those members ofthe publicwho seek help
			with veterinary care and to continue that
			support to ensure the future health ofthe
			dog in eitherthe old or new home. 5) To
			continue to seek new volunteers to assist in
			our work, this objective is ongoing.
Statement confirming	Para	1.18	The trustees do have such regard.
whether the trustees have
had regard to the guidance
issued bythe Charity
Commission on public
benefit
Additional information (optional)
You may choose to include further statements where relevant about: sone reterencePd Grantsare occasionally providedon acase paomen	Ee Policy on grant making award is Border Terrier or canine related and we are willing to support research into breed health as andwhena valid opportunity should arise. As perthe Border TerrierWelfare website
	Para	1.38	and social media.
Policy onsocialinvestment

including program related
investment
		Volunteers often make contributions in
	Para 1.38	variousways	eg. by not charging for their
Contribution made by		time, travel or	out of pocket expenses. Also,
volunteers		on occasions	providing foster care or
		kennelling without charge or at a reduced
		rate. Many items are donated by volunteers
		forthecharity	toofferasraffleprizes.

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See en
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Achievements and Performance

a	a	a	a
		The main achievements have been the
		rehoming and care ofa substantial number
		of Border Terriers. Those benefitting are	the
Summary ofthe main achievements ofthe charity,	— ,	mostly distraughtowners, thosewhofind themselves having to rehome forwhatever
identifying the difference the		reason and the dogs themselves who often
charity’s work has made to		face an uncertain future were it not for
the circumstances of its		Border Terrier Welfare. Other achievements
beneficiaries and any wider		have been being able to assist owners
benefits to society as a		financially where they have been unable	to
whole.		coverthe everincreasing cost ofveterinary
		care.
		Figures forY/E June 25 (Y/E June 2024	in
		brackets)
		Dog Transport
		Travel approx 14769 miles (15971)
		Transporting 67 Dogs (85)
		At a cost of£6646 (£7187)
		Shelter/Kennelling
		No ofdogs46 (33) Cost : £36098 (£33163)
		Days : 2781 (3011) Ave cost : £12.98 per
		day per dog (£11.01) Ave Days perdog	: 60
		(91)
		Vet Fees
		Vet Fees £67454 (£84175)
		No ofdogs 82 (107)
		Avecostperdog£822.61 (£786.68

Additional information (optional)

You may choose to include further statements where relevant about:

Our objectives are to be able to help whenever our assistance is requested and Achievements against Para 1.41 we usually achieve this. objectives set

	We are fortunate in having a large number of
	loyal supporters who help us with varied
Performance offundraising activities againstobjectives	Para 1.41
seten ef

Financial Review

financial position at the end		although ourfinancial situation remains
ofthe period		strong.
Statement explaining the	Para 1.22	General reserves are not restricted to or
policy for holding reserves		designated for a particular purpose. The
stating whythey are held		level set is reviewed annually bythe
		trustees, giving due consideration to the fact
		that expenditure can be unpredictable in the
		short term and that our main source of
		income is reliant almost solely on the
		goodwill ofand donations from our
		supporters. Reserves are therefore set to
		protect the charity from a sudden decrease
		or cessation ofincome at sucha level that
		we would be able to continue our work
		caring for Border Terriers in need ofshelter
		or veterinary assistance or rehoming for a
		period of approximately one year.
reserves
deficit
Explanation ofany	Para 1.23	Currently our rate ofincome more than
uncertainties aboutthe		covers our expenditure and we have a
charity continuing as a going		substantial reserve. For this reason there are
concern		no immediate concerns regarding the ability
		ofthecharity tocontinueasagoingconcern.

Additional information (optional) You may choose to include further statements where relevant about:

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The principal sources of funds are general
and rehoming donations, legacies &
The charity’s principal memorials, fundraising events including
sources of funds (including Para 1.47 organised dog walks, weekend camping
any fundraising) events, webstore sales, calendar sales,
auction sales, raffles and social media
events.
Reserves are held in no risk accounts that
are covered by the Financial Services
Investment policy and Authority's Compensation Scheme and
objectives including any Para 1.46 seeking an interest return.
social investment policy
adopted
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a
	The principal risks would be the loss of
	income from donations or fundraising activity
Adescription ofthe principal	Para 1.46
risks facing the charity	ofdogs needing our support especially those
	requiring expensive veterinary care.
Sa

Structure, Governance and Management

trusts:
Type ofgoverning document		Constitution
constituted?
Trustee selection methods	Para 1.25	By election at anAGM
including details ofany
constitutional provisions e.g.
election to post orname of
any person or body entitled
to appointone or more
trustees

Additional information (optional) You may choose to include further statements where relevant about:

		Newly inducted Trustees are mentored by
Policies and procedures adopted forthe induction and	Pa 1.51
training oftrustees		team.
		The organisational structure is made up ofa
The charity's organisational structure and anywider	Para 1.51	committee headed up by a Chairperson, Treasurer, Secretary and othertrustee
network with which the		members togetherwith a team ofsome
charityworks		twenty five or so national volunteer
		representative covering the mainland UK.
Relationshipwith any related	Para 1.51
parties
Sa	i

Reference and Administrative details

Border Terrier Welfare Other name the charity uses | Known by some as BTW, Border Terrier Rescue or Border Terrier Trust Registered charity number 1116853 Charity’s principal address Mrs Melanie Robson Treasurer Border Terrier Welfare Carisbrooke 3 Buckles Way Banstead Surrey SM7 1HB E Mail : [e-mail]

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Names of the charity trustees who manage the charity

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Corporate trustees — names of the directors at the date the report was approved
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Name of trustees holding title to property belonging to the charity

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[Trusteenameass actedifnotforwholeyear«Dates |
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Funds held as custodian trustees on behalf of others

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Description of the assets N/A
held in this capacity
Name and objects of the N/A
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
Details of arrangements for N/A
safe custody and
segregation of such assets
from the charity’s own assets
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Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Chair, etc) |[Secretary/Treasurer] ———

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BORDER TERRIER WELFARE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Funds| |Funds|Funds|2025|2024| |INCOME|RECEIPTS| |Voluntary|Receipts| |Re-homing|donations|30,819|-|30,819|25,136| |General|donations|99,548|-|99,548|91,544| |Gift|Aid|tax|reclaimed|9,255|-|9,255|6,753| |Legacies|and|memorials|67,856|-|67,856|61,184| |207,478|-|207,478|184,617| |Receipts|from|fund-raising|activities| |Events|1,843|-|1,843|1,415| |Sales|9,317|-|9,317|8,338| |11,160|-|11,160|9,753| |Investment|Income| |Bank|Interest|4,009|-|4,009|3,718| |Total|receipts|222,647|-|222,647|198,088| |DIRECT CHARITABLE EXPENDITURE| |Kennel|accommodations|costs|36,098|-|36,098|33,163| |Veterinary fees|67,454|-|67,454|84,175| |Travel|costs|to|kennels|etc|6,646|-|6,646|7,187| |Honoraria|and|gifts|1,085|-|1,085|453| |111,283|-|111,283|124,978| |FUND-RAISING|COSTS| |Events|503|-|503|664| |Goods for re-sale|7,076|-|7,076|5,175| |7,579|-|7,579|5,839| |MANAGEMENT AND ADMINISTRATION| |insurance|990|-|990|982| |General|administrative|expenses|4,349|-|4,349|3,860| |Consulting|-|-|1,350| |Charitable|and|Political|Donations|-|-|10,200| |Fees:|PayPal|and JustGiving|1,130|-|1,130|992| |Equipment|-|-|-| |Independent Examiner's fee|795|-|7395|735| |7,264|-|7,264|18,119| |Total payments|126,126|-|_126,126|148,936| |Surplus/(deficit)|for the year|96,521|-|96,521|49,152| |Funds brought forward|1 July 2024|427,053|500|427,553|378,401| |Funds|carried|forward|30th June 2025|523,574|500|524,074|427,553|

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BORDER TERRIER WELFARE BALANCE SHEET FOR THE YEAR ENDED 30TH JUNE 2025

	Unrestricted	Restricted	Tatal	Funds
	Funds	Funds	2025	2024
Current assets
Stock Debtors	100 300	- -	100 300	500 -
Giftaidreclaim	16,915	~	16,915	14,497
Prepayments	2,736	-	2,736	1,158
	20,051	-	20,051	16,155
Cash at Bankand in Hand
VirginMoneycharitydepositaccount	50,000	-	$0,000	50,000
ScottishWidowsdepositaccount	87,341	-	87,341	86,064
Metrobank	85,000	-	85,000	85,000
PayPalaccount	130	-	130	4,245
Stripe		-	-	-
CAFBank	84,982	=	84,982	84,872
HSBCMoneyMarketdeposits		-	-	-
HSBCBankdepositaccount HBTBankdepositaccount	135,000 53,000	- -	135,000 53,000	106,000 -
HSBCBankcurrentaccount Cash inhand	11,988 73	500	12,488 73	6,289 73
	507,514	500	508,014	413,543
TotalCurrentassets	527,565	500	528,065	425,698
Current Liabilities
Creditors Accruais	2,742 1,249	: -	2,742 4,249	1,470 675
Totalcurrent Habilities	3,991	-	3,991	2,445
Netassets	523,574	500	524,074	427,553
Reserves
Unrestricted			523,574	427,053
Restricted			500	500
			524,074	427,553

The financial statements were approved by the Board of Trustees and authorised for Issue on win Bm ETO BE 18 2 O2Sand were signed on its behalf by:

Ke Ratvasn_ TREASIVRE PL.

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BORDER TERRIER WELFARE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

1 ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and stow moving items.

TAXATION The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees,

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

BORDER TERRIER WELFARE

NOTES TO THE FINANCIAL STATEMENTS

2 TRUSTEES' REMUNERATION AND BENEFITS

None of the trustees were remunerated in their capacity as trustees,

£2,951 (2024 £2,487) was reimbursed to five (2024 four) trustees to cover travel expenses in connection with the transportation of dogs to and from kennels, food, medication, subscription and other charity related costs.

During the year a business in which a trustee is a partner was paid £23,693 for Kenneling fees and Behaviousrist

fees. These were charged to the Charity at a significantly reduced rate.

The treasurer and secretary roles are entitled to honoraria to cover their out of pocket expenses at a rate of £500 per role.

3 FUNDS

Restricted funds consists of £500 towards support for the Breed Health Group.

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Independent Examiner's Report to the Trustees of

BORDER TERRIER WELFARE

independent examiner's report to the trustees of Border Terrier Welfare

| report to the charity trustees on my examination of the accounts of Border Terrier Welfare (the Charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts In accordance with the requirements of the Charities Act 2011 (‘the Act}.

| report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination j have followed all applicable Directions given by the Charity Commission under section 145(5}{b} of the Act.

Independent examiner's statement

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

1,

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

the accounts do not accord with those records; or

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

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

H. M. Day BSc FCA DChA

ICAEW Xeinadin Nightingale House 46-48 East Street

Epsom Surrey KT17 1HQ

BORDER TERRIER WELFARE

	BORDER TERRIER WELFARE	BORDER TERRIER WELFARE
	STATEMENT OF FINANCIAL ACTIVITIES
	FORTHE YEAR ENDED 30TH JUNE 2025
	Unrestricted	Restricted	Total	Funds
	Funds	Funds	2025	2024
INCOME RECEIPTS
Voluntary Receipts
Re-homing donations	30,819	-	30,819	25,136
General donations	99,548	-	99,548	91,544
Gift Aid tax reclaimed	9,255	-	9,255	6,753
Legacies and memorials	67,856	-	67,856	61,184
	207,478	-	207,478	184,617
Receipts from fund-raising activities
Events	1,843	-	1,843	1,415
Sales	9,317	-	9,317	8,338
	11,160	-	11,160	9,753
Investment Income
Bank Interest	4,009	-	4,009	3,718
Total receipts	222,647	-	222,647	198,088
DIRECT CHARITABLE EXPENDITURE
Kennel accommodations costs	36,098	-	36,098	33,163
Veterinary fees	67,454	-	67,454	84,175
Travel costs to kennels etc	6,646	-	6,646	7,187
Honoraria and gifts	1,085	-	1,085	453
	111,283	-	111,283	124,978
FUND-RAISING COSTS
Events	503	-	503	664
Goods for re-sale	7,076	-	7,076	5,175
	7,579	-	7,579	5,839
MANAGEMENTANDADMINISTRATION
Insurance	990	-	990	982
General administrative expenses	4,349	-	4,349	3,860
Consulting		-	-	1,350
Charitable and Political Donations		-	-	10,200
Fees: PayPal and JustGiving	1,130	-	1,130	992
Equipment		-	-	=
Independent Examiner's fee	795	-	795	735
	7,264	-	7,264	18,119
Total payments	126,126	-	126,126	148,936
Surplus/(deficit) forthe year	96,521	-	96,521	49,152
Funds brought forward 1 July 2024	427,053	500	427,553	378,401
Fundscarriedforward30thJune2025	523,574	500	524,074	427,553

BORDER TERRIER WELFARE BALANCE SHEET FOR THE YEAR ENDED 30TH JUNE 2025

	Unrestricted	Restricted	Total	Funds
	Funds	Funds	2025	2024
Current assets
Stock	100	-	100	500
Debtors	300	-	300	-
Gift aid reclaim	16,915	-	16,915	14,497
Prepayments	2,736	-	2,736	1,158
	20,051	-	20,051	16,155
Cash at Bank and in Hand
Virgin Money charity deposit account	50,000	-	50,000	50,000
Scottish Widows deposit account	87,341	-	87,341	86,064
Metro bank	85,000	-	85,000	85,000
PayPal account	130	-	130	1,245
Stripe		-	-	-
CAF Bank	84,982	-	84,982	84,872
HSBC Money Market deposits		-	-	-
HSBC Bank deposit account	135,000	-	135,000	100,000
HBT Bank deposit account	53,000	-	53,000	-
HSBC Bank current account	11,988	500	12,488	6,289
Cash in hand	73		73	73
	507,514	500	508,014	413,543
Total Current assets	527,565	500	528,065	429,698
Current Liabilities
Creditors	2,742	-	2,742	1,470
Accruals	1,249	-	1,249	675
Total current liabilities	3,991	-	3,991	2,145
Net assets	523,574	500	524,074	427,553
Reserves
Unrestricted			523,574	427,053
Restricted			500	500
			524,074	427,553

The financial statements were approved by the Board of Trustees and authorised for issue on BI CCFO SER252Sand were signed on its behalf by:

WLR stacn_ TREASURER