COMPANY REGISTRATION NUMBER 05926205 REGISTERED CHARITY NUMBER 1117372 btw IIDURHAM DOGS&CATS HOME STRAY AID TRADING AS DURHAM DOGS AND CATS HOME LTD (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS 31ST MARCH 2025 BELL TINDLE WILLIAMSON LLP Chartcred Accountants and Restered Auditors The Old Post Office 63 Saville Street North Shields Tyne & Wear NEJO IAY
STIUY AID TRADING AS DURHAM DOGS AND CATS HolE LTD A CONIPANY LIINIITED BY GUARANTEE FOR THE YEAR EINDED 31ST NI IARCH 20?5 CONTENTS Report of tlie Tnistees Independent Exa]niner's Report to the Trustees io Sialement of Financial Activities Balance Sheet 12 Notes lo the Financial Sialen]ents Thefollowingpage5 do noiform payt of thefinatteial slatein¥ntS Detailed Analysis of Incotne and Expenditure
Page I STRAY AID TRADING AS DURHAM DOGS AND CATS HOME LTD A COMPANY LIMITED BY GUAIL4NTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST IMARCH 2025 The Iruslees are pleased to present their a]lliLEal direLtors' report together with the tinancial statement% of rhe Lharity For the year endinu 31 %1 Nlarch ?0?5 ,ich are al%0 prepared lo meet Ibe requiremenis for a direciors, report and financial $taleinen15 lor Conipanies Act purposes. The financial slalemenls Cotnply with the Charities Act 201 I, the Companies Act ?006, the Memorandum and ArtiLles of Association. and the charities Statement of Reconunended Practice (applicable io charities preparing their finaiicial stateillents in aLcordance with the Financial Reporting Standard applicable ill the UK aiid Republic of Ireland: FRS I O?) issued in Ociober ?019. ForeTrvord This haq been another very challenging year for Att[1 Welfare, with more animals being relinquished and animal resLue Lentres al full bapacily. Sadly thi% bas led lo moTe animals bein(r deliberately abandoned, n]any with medical and behak'ioural problems. The number of people looking lo open their homes lo rescue animals has also dropped, as people face continued pressure on their Finances and lime. Our dedicated team are working barder than ever lo try and oet dogs out of kennels and inio neiv homes. The board of trustee4 remain extremely grateful to the many SLLPPOrters whose donations help the charity to continue it's vital work, offering a lit"eline to hundreds of animals in need across the North East of England. Our Pur oses and Activities Piirpose The objects of the charity are for the benefit of the public lo provide and maitltain rescue homes or other facilities for the reception, care and treatment of stray and abandoned dogs aiid unwanted cats in need of Lare and attention. Siray Aid Trading as Durhajn Dogs and Cats Home Lid also promotes hunmne behaviour towards animals by providing appropriaie care. proteLlion, treatment and security For anrmalb wbich are in need of care and attention by reason ol sicknes%, mal treatn]ent, poor circumstances or ill usaoe. It also educates the public in matters pertaining lo animal weltare in general ttnd in the prevention of crnelty and suffering among animals. The charity also actively 5eek8 lo reduce the number of strav dogs pul to ileep by re-homing them. This is achieved by taking care of the dogs welfare by provkdin(J a secure and >afe entrironmenl until such times a5 they can be re-bomed. Eiisiiring Oiir Work Delivers Oiir Aipns We review our aims: objectives and activities each year. This review looks at what we have achieved and the outCOTnes of our work in the preTr'ious l ? Enonibs. The review looks at the success of each key activity and the benefits that they have brought lo Ih05e tsroups of people we are set up to help. The review al80 helps us lo ensure Ibal OLir aims, objectives and activities have remained focused on our slated purpose%. We have et"eed lo guidance contained in Ihe Charity's Commission's (reneral guidance on public benetil when reviewing our aims and objectives and in plaiining our tuture activities. In particular. the trustees consider how planned aLtivilies will contribute to Ibe aims and ObjectieS the! have set.
Page ? STIL4Y AID TRADING AS DURHAM DOGS AND CATS HOME L'fD A COINIPANY LINIITED BY GUAtL4NTEE REPORT ofi THE TRUSTEII S FOR THE YEAR ENDED 31ST INIARCH 202) Our Pur oses and ALtivities (É'tsiEiinitedJ Tlie Focus of oiir Ivork Our main objectives tor the year continued to be the promotion of the safety and welfare of animals. The slr&legies uscd to meet these objectives included.. Rescuing and re-hominu a substantial number of cats and stray dogs. Pron]oting the issues and problem% concerning cats and 4tray dogs and holding events to make the public aware of these issues. Micro chipping doos in the County Durham Area, to provide a profile of these dogs. Holding a nuniber of fiindraising activities throughout the year to raise much needed fund5. to provide high standard facilities for the rescued animals. Running charity shops and selling donated goods to members of the public to raise additional tunds for the charity. Usinil social media, including Facebook. X, Instagrarn and Tik Tok lo raise the profile of the charity. How Our Activities Deliver Publie Benefit Our main activities and who we try lo help are described below. All our charitable objectives focus on lielping animals in need. Itho Used und Benefiftedfyom Our Services. There are many people and animals during tbe last year who have benefitted from the services offered by the charity. A lai'(Fe nuniber of anitnal% were either successfiLlly re-united with their owners or were rescued and successfully re-homed wilh other Families. hilsl staying al the rescue centre, all animals are extremely well looked after. livkng in modem Facilities and receiving all of the medical treatment that they require. For more information aboui the service% offered by the charity or for details on tbe stray animals cutrenily ai the re%cue centre then please visit the charitys website al www.strayaid.or(F uk. Achievements and Pertormance The charity continues to tirow and is pleased with the progress il has made during a year that has seen the UK in continued Financial and political uncertainty. Stray Aid Trading as DurhaLn Dogs and Cat5 Hotne Ltd never forgeis how fortunate we are lo have such loyal and generous supporters who continue to donate and raise fund5 for the cbarity. At a lime when a lot of charities are having lo make significant cuts to their services, and rnany are not able lo continue. As the North East Dogs & Cats Home, we are proud to have rehottled 350 dogs and io cats this year. This year we have continued to Jnake improvements to our facilities as we strive to continually Improve the care and aLcommodation we offer our animals. We are extremely pleased with our new veterinary suite, which was mainly funded by a Eenerous uranl from The Petplan Charitable Trust. The new suite provides a bright and airy veterinary spaLe where our animals Lan receive health checks, neuiering, dentals and more. Imany of the anitnals we receive arrive in need OF veterinary attention. and ihe ability 10 exatnine and rreal animalb on site is invaluable and reduces the need to travel lo off-site vets, which many dogs and especially cats find extremely 5tresstul.
Page 3 STRAY AID TIL4DING AS DURHAM DOGS AND CATS HOME LTD A cO1PANy LIIIIITED BY GUARALNTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST NIARCH 2025 Achievements and PerforniAllce (cukilirt14ed) Our vets hawe been kept busy pro.[ding essential treatment tor 0e very distressing cases. Thcse are often the result of conditions which have been left untreated and have developed into conditions whicli now require much niore iii depth and someliines invasive Irealmelll. This has been exasperated by the cost of living crisis, which has resulted in people not seeking veteriiiary treatment al an early Stage. Our veterinary team work haid 10 ensure that all animals in our care receive tlie treatment they need. Community Fuiidraisinu has remained dityiculi in ali ever ehanuing landscape and a largely cashless society. Whllst income generation is challenging, our team have still managed to connect witli the local community ai a number ot Fundrai4ing events across the region. We had our third Great North Run Team this year, willi 35 runners raising over £14,000 for the charity. We remain very grateful lo Pedigree for their generous support, 'hICh help5 to provide ineals for tlie dog% in our care. Our partiiership w'ith Pets at Home Hartlepool and Coulby Newham have also lielped to bring in miich needed donations as well an opportunity lo coniiecl with animal lovers and pel owners to promote allimals looking tor homes. ab well as discussing the work the clwity does. Our digital fundraising is (Yrowing and is profv'iding a vital income as well as helping us lo reach a new generation of supporters. Building regular donations 15 a vital source of income, especially iii these cballenging lin)es where financial pre%sures are h1h. Our fErst onliiie Christmas Raffle proved a big success and we would like to thank all the businesses and supporters who donated prizes and bought IiLkets. Our dog friendly charity shops aiid online Vinted store continue lo provide a valuable %ource ol" income generation and we opened oiir new supersize uharity shop in Che%ter le Street in September. The shop was wannly welcomed and has beconie a popular place for sboppers Éll the town. We are extremely lucky to have such a fanta4tie and dedicated team OF volunteers who give their titne lo help the charity. We could noi operate our shopg withoui them and we are extremely appreciative of all they do lo help. The shops rilso provide a link lo our local communities and belp lo connect the cliarily with a diverse audience. We are also proud io interact with schools and childrell's groups lo educate the younger tseneration around caring for and respectit]g animals. We hope that with education, we are making a small contribution towards reducing animal cruelly and neglect in the tuture. Financial Ree The cbarity reports a surplus for the year ot £??7,906. Principal Fiiii£ling Soiirces One of the main Sources of income for the charity was donaliolls and legacies. The trustees would like lo that everyone wbo has made personal donations and legacies towards the operating costs of the charity. The appeals tnade lo people throu<yhout the year were success1 and the charity has received significant donalÉons for wbich they are extremely gratefitl. Included within donaiions and legacies are donations of £131,282 (?024.. £66,002) received from Stray Care Services Lid. Stray Care Services Limited is a wholly owned subsidiary of Siray Aid Trading as Duiham Dogs and Cats Home Lid. Ket)nelling fees also provided a substantial amount OE income for the charity. The sale of donated goods in the chariry shops also Continues to generate a substantial amount of income for the charity.
Page 4 STRAY AID TRADING AS DURHAM DOGS AND CATS HOIWIE LTD A CONIPANY LINIITED BY GUAIL4LNTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST lARCH 2025 Finallcial Review {L'OlltiiiiiedJ C05t Analysi5 The charity is keen to ensure that it h&s sound fillancial plans in place and tries lo minimise expenditure where possible. Resources expended during the tinancial year amounted to £486,140 cotnpared to £490,46? last year. The main expenditure costs continue lo bc wages and salaries, rent and rates and repair%, ntsilllenance and cleaninLT The charity's taff are vital to ofter the .4ervices provided. Renl charges are tor Ehe charity sliop% which profv'ide a vital source Dt inLome to the Cliarity. Repairs, Tnainlenaiice and cleaniiig co%ls are es%ential to ensure the kennels and cattery reniain fit tor purpose and 10 ensure tlie animals are cared for in the best possible environment. With the exception of wages and salaries, which have reduced as some members of our team hae now been etuployed by our subsidiary company Stray Care Services Lid, costs on the whole remain comparable with those incUed in the prior year. Investment Power5 and Poliey Under the Memorandum and Articles of Association, the charity has the power lo invest how the trustees wish. Aside from retainino a prudent amount of reserves each year. most of the Charity' hinds especially those received via grant nding, are spent in the short term and so Iheie are tew funds For long lerni investment. Reserves Policy an(1 Going Concern The trustees have examined the charitys requirement for reserves in the light of the main risks facing Stray Aid Trading as Durhllm Dous and Cats Home Lid. It is the policy of Stray Aid Trading as Durham Doiys and Cats Flome Lid lo maintain funds at a level, which allows the charity lo operate in Ilie event ot unt"oreseen circunistances. The trLEStees believe that the reserves at the financial year end are adequate to meet this policy. The trustees bave reviewed the costs of the charity and believe that an amount of £ l iO,000 is required to allow them lo continue to operate should the cliarity receive no turther incou]e. This an]outLI is designated wiihin the cbarity's unrestricted reserves. Plans for Future Period5 As Stray Aid Trading as Durham Doos and Cats Home Ltd enters it's ?Oth year as a rehoming charity, we bave decided Ihal il's lime for a new name that reflects our mission, lo provide a temporary place of satety for dogs and cats in need, offering them the care and compassion they deserve until we can find them loving forever home5. We will conlinuc lo take as many dogs frutn local pounds as we possibly can, to achieve our vision of a tuture where every dog alld cat in the North East bas a home where they can live a full and rewardinu life. We are continually reviewing our income streams and looking at new ways lo raise funds, so thai we can provide the best Lare possible for our animals and keep improTr'ing the standard of accommodatioii and services we provide. We are committed to continuing our pro¥ratn of building and renovations lo replace some of our oldest kennels with new, ELigh
pecification, larger kennels. The new kennels will allow us lo safely acconunodate dogs of all sizes, whilst ensuring their welfare ind living conditions are of a good standard. The mental wellbeing of our animals is as important as tbeir pbysical wellbeing and we are alway8 looking al ways to make their tin]e in our care as stimulating and eiuicbing as possible. Our team are looking ai new ways to introduce kennel enrichment and outdoor exerci4e for our dogs and we are slowly building our team of volunteers to belp $ocialise our rehoming dogs.
Page 5 STIL4Y AID TIL4DING AS DURHAM DOGS AND CATS llOlE LTD A cO1PANy LIfvIITED BY GUAIL4NTEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST lARCH 2025 Plans for Future Periods (COllflPRiied) Our rehominx teain will continue lo develop ways of promotiiig dogs needing honies as well aq developiniT tlie rehoming proces% lo make it as acLes5ible for people a% possible. Becoming rnore proactive in trying lo match dogs to the right hoiDes whilst Irealing people aiid dogs as individuals. We look to continue growing ihe size of our Great North Run Team a inajor ndraiser aiid encourage supporters of all abilities to lake parl and raÉ.4e vital life saving tunds for the animals. We introduLed our fLrst sponsored dog walk this year which was very warmly recieved and well attended, we look fonvard lo hosting more dog walks throughout the year. Corporate voliinleeTS have a lot to offer and we are excited to be welcoming teams of volunteers from a variety of ortrani4ations 10 help with ta%k5 ai both the rehoming centre and our charity .shops. Tlie tyharity will contiiiue lo provide a temporary place of safety tor doos and cats in need. offering then] the Care and compassion they deseTr'e until we can find them loving forever homes, as we strive lo create rewllrding futures tor dogs and eiils in the North E25t of England. Volunteers and Other Tliank5 The trusteeg wish to thank the bharity's dedicated staly members and volunteer5 for their hard work and dedication over this and previous years, who truly conttibute greatly lo the work ot the charity. 'e reniain indebted to oroanisalions who have awarded us orants and bope that the successful way we have utilised these monie% will encourage Ihese Iu"nders to continue with their support. Reference and AdmiIiistrative Details Charity Naine.. Stray Aid Trading as Durhatn Dogs and Cats Hotne Ltd Chai'ity Regis(rution Niiiptbei.: 1117372 Coiiipany R¥gistration Iviiinber.. 059?6?05 RLpoFiSteYvil Offii'e ulld Opevalionul,4ddre.fs.' Durham Doir's & Cats Home Coxhoe Durham DH6 4EL Buitkeys '. Lloyds TSB Skinneruate Branch Darlitltslon County Durharll DL3 7Tr Iiidependent E.rumirter.' E. J. Hartshorne-Ferouson BA FCA Bell Tindle Williamson LLP The Old Post Office 63 Saville Strcet North Shields Tyne and Wear NE30 IAY
Page 6 STRAY AID TRADING AS DURHAM DOGS AND CATS HOME LTD A COIPAl Y LIIlTED BY GU.lL&TEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST IARCH 20?5 Reference aiid Administrative Detai15 (coiitiiitsed) Directors and Truslees.. The directors of the charitable company (the cbarity) are its Iruslees for the purpose of charity law and throughout this report and the financial statements are collectively reterred to as the trustees. The trustees who >erved dunno the year were tollows.. Resi ElgLted TrzisÈ##s.' Mrs S. Bielby liss S. Voul D. A. Clarke Cllr J. Blakey M. Owens Mrs A. R. Dickson 04.06 ?4 Structure Governance tsnd INIaiia etnent Governing Dociiiiient Stray Aid Trading as Durham Doos and Cats Home Ltd is a registered charity (regi8tered number l117372} and a conipany liniited by tsuarantee established under a [emorandUrn of Association which states the objects and powers of Ibe charitable COpany. It is governed under its Articles of Association dated 6d] September 2006. In the event of ihe charitable company being wound up, Ibe trustees would be required to contribute an amount not exceeding £1 O. Appointment of Trustees The directors ot the con]pany are also charity trustees for the purposes of charity law. Under the requirements of the Memoranduln and Articles of Association, one-lhird of trustees rnusl retire by rotÉltiun. The trustees to retire by rotation shall be Ihose who have been lunge5t in ofFice since their la%t {re) appoinlmeni. If the vacancy ot the retirin(r trustee cannot be tilled by another candidace then ihty can be reappointed in their origiiial role. Trnslees are voted onto the com]nitiee at the Annual General fvleeting. They can also be co-opted onto the con]mirtee by Ihe Board itself between Annual General Imeetings. All of the Iruslees give their lime voluntarily and receive no benefits from the charity. Trustgv Svl#etion Trusiees are not actively bouohi as Stray Aid Trading as Durham Do(rs and Cats Home Ltd 15 content with the nuinber of Trustees it has. Should a potential Irnstee approach the chariry or if the charity wishes lo recruit a trustee onto the board there are formal proLedures tn place lo ensuie a good candidate is seleLted. Tbere is no specitic age group or experience required lo becotne a trustee but the person tnusl bave a clean criminal record and must be willing and able to deOnstrate that they can add to the range of skills present in the current trustees. Trn.ftee Inductivn und Training Any new Iruslees are likely lo be Fatniliar with the practical work of Ibe charity before tbey Join the board bul are still likely to attend a series of short training sessions to fully leam about the cELarity.
Page 7 STII4Y AID TRADIING AS DURHAM DOGS AND CATS HOfvIE LTD A CONIPANY LINIITED BY GUARANTEE REPORT OF THE I'RUSTEES FOR TFIE YE.4R ENDED 31ST IWIARCH 2025 Structure Governauce and LNlan enient fcoiiliiiiied) Tr115tee Induction Training (coiifiiiiied) The main docurnents whicb set out the operational Framework of the chariry, including the Memorandurn and Articles of Association are also dibcussed with any new InLslees. They are also briefed oil the Lurrent finaiicial position of the cliarity with Ilie aid of the latest set ot t-malltiial stateentS. Finally the current resources, grant Funding and oiher revenue slreanib are dibcussed as well as the future planb and objectives of the charity. New Iruslees will also be referred to the Charity Commission's guide the Essential Trustee Organisation The board ot trustees administers the charity. They meet regularly to di%LUSS tbe needs of the charity and plan any actio ro be taken. A s¢hen]e of delegation is in place and day lo day responsibility for the proviskon of the services rest with a Chief Executive appointed by the board of Irubtees. The Chief Executive is responsible for ensuring that the charity delivers the services specified and Ibat all key performance indiLators are met. Related Parties In as far as il is complementary lo rhe chdrity's objects. the charity is guided by local policy and partnerships. Pay Policyfor Senior Stuff The majority of the board of directors, who al'e Ibe charity's trustees, give their time freely and receive Do remuneration. wilh the exception of Mrs S Bielby who received a salary for her work 89 a veterinarian. The pay of senior staff is reviewed anriually. Senior staff salaries are considered in line with the organisalion's size, Ibe complexity ot the roles and the responsibilities that the %lalT carry. When recruiting lo new senior Inanagement roles salaries are benchmarked agaÉnst siinilar roles and responsibilities and we also consider the market and availability Ot skn.lls in letting salaries. Risk IPI(IncigevienÉ Tbe trustees have conducted a review of the major risks to which the charity is exposed. Particular attention bas been focused on non financial risks and in particular health and safety risks. Strong inter[1 contro15 have llow been developed to deal with such ii%ks. Ab parl of the risk management process, the Iruslees have implemented a risk n]anatsetllent strategy which compriqes of the following.. anllual review of the risks that Ibe charity rnay face; Detailed actioD plans to Mit1(ra Ihose risks identified; and Imple]nentalion procedures designed to minimise any potential impact on the charity should any of these risks materialise. The INsiees are salisfLed that they have taken all the necesbary steps 10 lessen the risks affecting Stray Aid Tradinu as Durham Dogs and Cats Home Lid.
Page 8 STRAY AID TRADING AS DURHAM DOGS AND CATS HoIE LTD A CONIPANY LINIITED BY GUAIL4Ni TEE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST lARcll 2025 Triistees, Res on5ibilities ill Relation to the Fillancial Statemellts The charity Iruslees (who are also the director% of Srray Aid Trading as Durham Dogs and Cats Horne Lid for the purposes of conipany lawl are responsible for pi'eparing a trustees, ailliual report and financial statement5 in accordance WLth applicable law and United Kingdoin ALLOUIlttng Standards (United Kingdoni Generally ALcepted Actiouniing Practice). Company law requires the charity Irusiees lo prepare tinancial statements for each year which uive a truc aiid tair view of the ylate ot uffairs ol tlie charitable company and of the incoming resources and application of resources, includin<F the inLome and expeiiditui'e tor that period. In preparing the financial %tatements, the trustees are required to.. select quiiable accounting policies and then apply them Lonsistently,. observe the methods and principles in tlie Charities SORP. make judgiiients and estimates that are reasonable and pntdent; state whether applibable UK ALLouiilints Standards have been followed: subject to any material departures disLlosed and explaillcd in the financial )tatement.4; prepare the financial statenients on the going Loncern basis unEess it is inappropriate to presume that the charity will continue in business. The irnslees are responsible for keeping proper accouiitiiig records which discloge with reasonable accuracy at any time the financial position of the charity and lo enable them lo en.4ure tlial the financial statements Loinply w'ith the Companies Act ?006. They are also responsible tor saEetsuarding the assets ot" Ihe charity and henLe For taking reasonable steps for the prevention and detection of fraud and oihei. irreuularities. The Irusiees are responsible for the tnaintenance and inteurity of the corporate and financial information included on the charitable cOpanIS website. Legislation in the United Kingdom governing the preparation and dissemination of financial staiementb may diffei. fro legislatiun in other jurisdictions. Stutemellt of di.Yclosiiv¥ to oiir independvnt e.ruminers In so far as the trustees are aware al the lime of approving our trustees, report.. there is no relevant Infom[10tt, bein(F infornlllion needed by the independent examiner in Coflliection with pieparing their report, of which the company's independent examiner is unaware,. and the Iruslees, having made enquiries of fellow directors that they ought 10 have individually taken, have each lakell all the steps Ihat helshe is obliged to lake as a director ill order lo Jnake thernbelves aware of any relevant information and to e.qlablish that the charity's independent examiner is aware of thai inforn]alion.
Page 9 STII4Y AID TIUDING AS DURHAM DOGS AND CATS HOME LTD A COINIPANY LINIITED BY GUAIL4NTEE REPORT OF THE TRUSTEES FOR TFIE YEAR ENDED 31ST lARCH 2024 Inde endent Exaiiiiner It will be proposed al the Aiinual General fvleeting thai E. J. Harlshome-Fergusoii of Bell Tindle Williamson LLP will continue in otTice as the independent examiner for the ensuing year. This report was approved by the board ol tnistees on 30th November 2025 and signed on il% behalf by.. IISS S. VOUT Trustee IRS S. BIELBY Tmstee
Page 10 STRAY AID TRADING AS DURHAM DOGS AND CATS HOME LTD A COMPANY LIIWIITED BY GUAIUNTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31ST lARCH 2025 I report on tbe financial st&lements of the cbarity for the year ended 31 st March 2025, which are set out on pages I I to 22. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees (who are also the directors of the cornpany for the purposes of company law) are responsible for the preparation of the financial 8tatements. The charity's ISteeS consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the ?0 I l Act) and that an independent examination is needed. The charity's tsross income exceeded £250,000 and l am qualified to undertake ti]e examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. Having satisfied myself that the chartty is not subject to audit under Part 16 of tbe Companies Act 2006 and is eligible for illdependent examination, it Is my responsibility to.. examine the financial statements under section 145 of the 201 l Act,. follow the procedures laid down in the General Directions given by the Charity CollLmission under section 145{5)(b) ol the 2011 Act, and state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with tbe General Directions given by the Charity Commission. An examination includes a review ol the accounting records kept by the Charity and a comparison of the financial statements presenied with Ibose records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you, as Trustees, concerning any such matters. The procedures undertaken do not provide all of tbe evidence that would be required in an audit and, consequently, no opinion ig given as lo whether the yanCial statements present a 'true and fair view, and the report is limited to those matters set out in the statement below. INDEPENDENT EXALMINER'S STATEIMENT In connection with my examination, no matter bas come lo my attention: whicb gives me reasonable cause to believe that. in any material respect, the requireTuents'. la) to keep accounting records in accordance with section 386 of the Co]npanies Act 2006, and (b) to prepare FuncL&l st&tetn¢nls which accord with the accounting records and comply with the accounting requirements of section 396 of the Cojnpanies Act 2006. (c) to prepare financial statements in accordance with the meibods and principles ol the Statement of Recommended Practice for accounting and reporting by charitie.%. have not been met,. or lo whicty in my opinion, attention should be drawn in order to enable a proper understanding of tbe financial statements to be reached. Bell Tindle willianOll LLP Chartered Accountants The Old Post OfFice 63 Saville Street Nortb Shields Tyne & Wear NE30 IAY £JifArtsAorn£.fergzuon E. J. Hartshome-Ferguson BA FCA Independent Examiner CHARTERED ACCOLfNTANTS AND REGISTERED AUDITORS 30th November 20?5
Page 11 STIL4Y AID TRADING AS DURHAM DOGS AND CATS HolE LTD A COMPANY LINIITED BY GUAIUINTEE STATENI IENT OF F1Tr4,4INCIAL ACTIVITIES INCORPOIUTIING INCONIE AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST NI.4RCH ?0?) L'nreslricted Funds Restricted Funds ?02$ 2024 INCOIIIL: Donations and Legacies 34i,620 i 0.000 355,6?0 335,367 Income t-rom Cliarilable ActlVLties 346,736 346,736 J67,1?6 Other Income 11,690 11,690 11.180 TOTAL t¥COiNII.NG RESOLIiCES 704,046 10.000 714,046 71J,673 EXPELNDITLIRE: Cost of Raising FuJ]ds 89,33? 89,33? 75,909 89,332 89,33? 75.909 Charitable Activities: Expenditure on Charitable ALtivilies 35?,865 3)2,865 372,081 Shop Expenditure 43,943 43.943 396.808 396,808 414.i53 TOTAL EXPENDITLIRE 486,140 486,140 490,46? NET INIOVEINIELNT IN FLTrIDS FOR THE YEAR )17.906 10,000 ??7.906 RECOJL CILI.4TIOYL OF FUNDS: OPEINIYG FULNIDS AT IST APRtL 2024 17 904,i65 904,565 681,3)4 SURPLLS FOR THE YEAR 217.906 io,000 ??7,906 2?3,211 TIUNSFER BETWEELN FL'NDS 17 10,000 iio,000) CLOStYG FUNDS AT 31ST NIARCH 2025 17 1.13?,471 I IJ 471 904.i6i The Statetnent of Financial Activities includes all gains and losses in the year and therefore a siatement OF total recogni%ed uain.4 and losses has not been prepared. All incoming resources and resources expended derive fron] continuing activities The notes ou poges 13 10 22forni part of ihe5e financial statements.
Pagc l? STRAY AID TRADING AS DURHAIWI DOGS AND CATS HOTrIE LTD A COINIP.4NY LIIWIITED BY GUARANTEE BALANCE SHEET AS AT 31ST lARCH 2025 Note 20?5 2024 FIXED ASSETS Tangible .4s5ets Investineni 12 13 766.505 565,68? 766.506 565,6 CURRENT ASSETS Stock Debtors Cash at Bank and in Hand 14 15 6,740 99,648 380.095 486.48J 4,464 347,746 400.094 CRF.DIT()RS -.4NI IOLryTS DLIE WI'l'HlIY ONE YEAR 16 118,851 49.i45 NET CiiRRENL T ASSETS J50,549 TOTAL ASSE'fs LESS CLRRENL T LF.4BILITIES l.lJ4.138 916.?3? CRII DTTORS - AIWIOUNTS DLIE .4FTER NIORE'fH.4N O.YE YEAR 16 (1,667) (11.667) NLT.4SSETS 1.13?,471 904.565 CAPITAL Uiire5tricled Funds Geiieral Uni'estricied Funds - Designated Restricted Funds 17 17 17 982.471 l i0,000 754,565 l iO,000 I,lJ_,471 904,i65 These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject lo the srnall companics, re(Jimc and in accordance with FRS I O? The Financial Reportinu Standard applicable in the UK and Republic of Ireland,. For the year ending Jlil fvlarch ?0?5 the coinpany was entitled to exemption from audit under section 477 ot the Companies Act ?006 rclaling to small companies. Directors, responsibilitiCS: The MeberS have not required the company lo obtain an audit of its financial statements for the year in question in accordance with section 476: The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statement.q were approved by the board of dircctors and authorised for issue on )Oth Novetnber 1025 and are signed on behalf of the board by.. IISS S. VOL'T Trustec RS S. BIELBY Trustee Registraiion Number.. 059?6?Oi The iiotes oil pages 13 tn ??form part of these Jiiianc'ial stutepiients.
Page 13 STRAY AID TRADING AS DURHAM DOGS AND CATS HolE LTD A COINIPAINY LI,lITED BY GUARANTEE INOTES TO THE FINANCIAL STATEfvIENTS FOR THE YEAR ENDED 31ST NIARCH 202) ACCOULN'I'ING POLICIES The principal accounting policie% adopted, judgenients and key sources of estimation uncertainty in the prcparalion ot the tinancial statemenis are as follow%'. a) Basis of Pre aration of Financial Statements The fink]ncial statements have been prepared under the liisloriLal cost convention, and in accordance with the Charities.. Sialemenr ot" Recon]mended Practice (applicable lo charities preparing Ibeir accounts iii accordanLe with the Financial Reporting Standard applicable in the UK and Republic ot Ireland IFRS 102)) (i%sued in October 2019) - (Charities SOIIP (FRS 102}), the Financial Reporting Standard applieable in the UK and Republic of Ireland IFRS IO•) and the Companies Act ?006. Stray Aid Tradin(t as DurhaTn Dogs and Cats Home Lid meets the definition ot a public benetit enliry under FRS l O? Assets and liabilities are initially reco(Fni%ed ai Iiislorical Lost or transaction value unless othcmi%e slated in the relevant accounting policy note(s). b) Pre aration of the Financial Statements on a Goin Concei'n Basi5 The trustees consider that there are no n]aterial uncertainties about Ibe CharitsPs ability to continue as a goin(y omeiits or key sources of estimation unLertainty tbat atlect the financial concen]. There are no sionificant jud. stalemenls. c) Cash Floiv Statement The 1rn5tee5 have taken advantage Fron] incliiding a cash flow slalemenl in the financial statements on Ihe grounds Ihal the charity 15 small. d) Ineome All income is recognised once the charity has erLlitlemeiit to the incottLe. il is probable that Ibe income will be received and the atnount of income receivable can be measured reliably. The followino speLifiL policies are applied 10 p&rticiilar caleoorieg of income.. Donation.4 and grants are recooiiised wlien the charity ha% been notified in writin(J of both the amount and seitlement dale. In Ihe event that a donation its subjebl lo condition% that require & level of pertonnanLe bet.ore the charity is eniitled 10 the funds. the income ib deterred and not recognised until either those conditions are fully met. or the fultilmenl ot" those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in rhe reporting period. L onies raised fron] activities for generating funds are included whetL received. Incotntng resources from charitable Iradillg activity are accounted for when earned. Investment income is included when receivable. e) Fund .4eeountin Unreslricled Funds are ndS whLLh are a.a1[able for use at the discretion of the trustees in Furtberance of the general objeLtives of the Charitv and which have not been designated for other purposes.
Page 14 STIL4Y AID TRADING AS DURHAM DOGS AND CATS HOlE LTD A CONIP.4NI Y LIlITED BY GUAIL4NTEE NOTES TO THE FINNcIAL STATE,NIENTS FOR THE YEAR ENDED 31ST NIARCH ?0?5 ACCOL fyTINIG POLICIES (L'ljlltiiiiied) e) Fund .4ccountin Desionated Funds are unre%lricted Fund4 received for a particular purpose. Re.%triLled Fund4 are fund% which are to be used in accordance with %peLific reblrictions imposed by Iheii donors or ivhich have been raised by the Charity for PdrtiLular putpo%es. The LOS1 of raisiiio and admiiiistering such tunds are charged dtsainst the specitic fund. ellditure and Irrecoverable N'.4T Expenditure is reLoenised once there is a legal or constructive obligation to make pamnenl lo a third party. it is probable thal seiilemenl will be reLlUli'ed aiid tlie amount of the obligation can be inea5ured reliably. Expenditure 1% classitied undcr tlie tollowin<J ablivity headings.. Costs ot raisints funds comprise the costs of activities and consumables. Expenditure on charitable activities includes the cost of events and other &Ciivities undertaken lo turther the purposes of the charity and their associated gupport cosis. GOernanCe costs include thoie costs associated with meeting the consliruiional and statutory requirements of the charity and include independent examination fees and costs linked lo the strategic maiiagement of the charity. Irrecoverable V AT is charged as a cost against Ibe activity for which the expeiiditure was incurred. ort Costs Support costs are those lunclioiis thal assist in the work of the charity but do not directly Ulldertake charitable aLtÉvities. Support costs include oEtiLe Los1%, tinance, payroll and gow'emance costs which support the charity's activities. These Cosls bdvc been included within expenditure oil charitable acti111eS. ible Fixed .4ssets All fixed asset5 are initially recorded at Cost. i) De recÉatio Depreciation is Calculated lo write oft the cost of t-LKed assets oTrer the expecied useful lives OE rhe a%%et concerned. The principal annual rates for this purpose, which are consistent with those ot the previous year, are'.- Fiiture.s and Fittings lotor VehiLles Kennels 25/0 Reducing Balance Straight Line Straiuht Line io%
Page 15 STRAY AID TRADING AS DURHAM DOGS AND CATS HolE LTD A COL1PANy LIINIITED BY GUAIL4NTEE NOTES TO THE FIN.4NCIAL ST,4TENIEINTS FOR THE YEAR E.NDED 31ST INIARCH ?025 ACCOU.NTING POLICIES (coiitiiiued) ible Fi_led Assets and Restricted Funds When the Charity receives restricttd grants that can only be usttd for expeiiditure on fixed assets, il has the tollowing policy=_ Expenditure on the fixed asset is capilalised. The fixed asset is then depreciated over its useful ecoiiomic life in accordance with Ilie Lliarity's accountiiig policy. Grants received specifically lo finance the expendiMre are credited to a restricted fund. k) Debtors Trade and other debtors are recounised at the settlernenl amount due after any trade discount offered. l) Stock5 Stocks are tralued at the lower of cost and net iealiqable value, after nkIng due allowance for obsolete and slow moN'ing items. m) Cash at Bank and in Hand Cash al bank and in hand comprises petty cash and Funds held in tbe charity bank current account and deposit accounts. n) Creditors Provisions Creditors are recognised where the charity has a present obligation resultin(r from a past event that will probably result in ihe Irmiister ol funds to a third party and Ihe amount due 10 settle the obligation can be n]casured or estiinatcd reliably. Creditor5 are nonnally recognised al their settlement atnount atier allowing for arny trade discounts due. eratin Lease .4 reements Rentals applicable Eo operating leases where substantially all the benefits and risks of ownership remain with the lessor are cbartsed lo the profit and108s accouiir as inLurred. p) Financial Instrument5 Financial instruments are classified and accounted For, according lo the substance of the contractual arrangement. as eiiber financial assets or equity instruments. An equity instrument is any contract Ihal evidences a residual intere%t in the assets of the company after deducting all of ils liabilities. LEGAL STATUS Stray Aid Trading as Durham Dog% and Cats Hoe Lid is a company limited by guarantee and as such has no share capital. In the eveiit of the cbaritable company being wound up, the trustees would be required lo contribute an amount not exceeding £1 O.
Page 16 STIL4Y AID TRADING AS DURHAM DOGS AND CATS HOIWIE LTD A CONI IPAINY LIINIITED BY GU.4RANTEE NOTES TO THE FINANCIAL STATENIEINTS FOR THE YEAR ENDED 31ST INI.4RCH ?0?5 DONATIOLNS ALYD LEGACIES 202) TOTAL 2024 TOI'AL Ullrestricted Re5trieted Grant% Donations and Legacies 10,000 10,000 345,6?0 11,000 3?4,367 345,620 34).6?0 10.000 3)5.6?0 335,367 INCOLIIE FROEtrI CHARITABLE ACTIVITIES 2025 TO'f.4L 2024 TOT AL Unrestricted Restricted Kennelling Fees Provision of Part-serviced Kennels Police Contract Veterinary Fees Adoption Fundraisin(F Shop Intyome 1,705 135,5?9 1,705 135,5?9 l57,5l8 650 840 53,81? 9,5?6 l31,359 57,740 16,808 134,954 16,808 134,954 346,736 346,736 367,1?6 OTHER LYCONIE 2075 TOTAL 20?4 TOTAL Unrestricted RestriLted Pet Plan Insurance Commission Bal llltere5t and Other Sitnilar Incorne 9.985 1,705 9,985 1,705 1,915 11,690 11.690 11,180
Page 17 STIL4Y.4ID TRADING AS DURFIAl DOGS AND CATS HolE LTD A COMPANY LIINIITED BY GUAIL4NTEE NOTES TO THE FILNANCIAL STATEIVIENTS FOR THE YEAR ENDED 31ST INI.4RCH 2075 COST OF RAtSI.NG FLryDS 2025 TOTAL 20?4 TOI".4L Unrestrieted Restricted Veterinary Care DireLI Costs Veterinary Care DireLtDr'% Salary Dog Supplies and E.Kternal BDai-ding Fees Waste Disposal Fundraising Costs 34,841 3).106 2,561 34,841 3),106 ?.561 i,283 11,541 ?8,906 6,946 ?,341 11,541 89,33? 89,33? 77.909 EXPELNDI'fuRE OTri CH.4RITABLE ACTIN'ITIES 2025 TOT.KL 20?4 TO'I.,iL Unrestricted Restricted Wages and Salarie% Employers National Insiirance Staff Pen.%ion Contributions Staff Training Work Clothing Water Rates Liolit and Hcat Bond Adjuslmenlg Lnsurance Motor Expenses Repairs and Maintenance Hire of Equipmeni Printin(T Postage and Stationery Coniputer and IT co.sts Telephone Gain on Diiposal of Tangible Assets DepreLiaÈion Clcaiiiiig Bank Charges Sundry Expenses Profession21 Subscriptions Accountancy Fees Govemance Costs {See Note 9) Bank Loan Interest Irrecoverable V AT ?0?.2?? 209 ??? 11,290 3,750 1,863 480 2,664 17,94) 1,210 5.407 593 6,7?? 1,633 7il 3,410 1,966 265.309 3,750 1,863 480 ?.664 17,945 5,005 329 i34 2,579 13,1?6 7,200 4,521 615 14.39? 1,93) ?,461 4,100 2,9?7 5,407 i93 7il 3,4lO 1,966 69.474 69,474 5,??6 ?,917 1,515 2,743 3,648 1.372 4?9 46.437 4.013 2.379 1,198 ?,638 3.102 8.990 68? 13? 190} ?,917 I,)15 1,743 3,648 1,372 4?9 3,635 35?,865 35?.865 37?.081
Page 18 STIL4Y AID TIL4DING AS DURHAM DOGS AIND CATS HONIE LTD A COIL IPANY LINI IITED BY GUAIL4NTEE NOTES TO THE FIN.4NCI.4L STATEIENTs FOR THE YE.4R ENDED 31ST lARCH 202S NALYSIS OF SHOP EXPEI NDITLiRE 2025 I'OT.4L 2024 TOT.4L L'nrestricted RestriLted Rent. Rate4 and Water Light and Heat Insurance Sundries 37,373 4,760 970 840 37,373 4.760 970 840 38,558 2,960 934 20 43,943 43,943 ANALI SIS OF GOVEILYA,NCE COS'TS 20?5 TOT AL Lfnrestricted Restricted TOT.4L Independent Examiner Fees Legal and Professional Fees 500 872 500 872 iOO 8,490 1,37? 1,37? 8,990 10. N.LI.55 OF ST.4FF COSTS. TRLfsTEE RENIIUTr4EL4TIOIN AND EI XPENSES Af4iD THE COST OF KEI LNIAEN.,IGELWIENL T PERSOLN4NEL 2025 TOTAL 20?4 TOTAL UnrestrRcted Restricted Waties and Salaries Benetits in Ktnd Employer National Insurance ConlributÈons Employer Pension Contributions 24•,344 1.3il 14,570 4,580 ?42,344 1,351 14,)70 4,580 300,497 13,8)4 5.686 262,845 ?6?,845 3•1,160 No eplOyeeS had employee benefits in excess of £60,000 (2024-. £60:000). The charity trustees were llot paid nor did they receive any other benefits frorn employment with the clLarÉty in the vear {?0?4.. £nil) nor were they reiinbursed e.Kpenses durinu the year (?024.. £nill. No charity trustee reccEfv'ed payn]ent for protessional or other service5 supplied lo the charity (?024'. £nil), Iviih the exception ot the veterinary directorlirustee who received employee benefits of £33 ?57 {?024.' £27.i50). The kev mana£emenl personnel of the charity comprise the irn%lees and the veterinary director. The employee benefits of ihe eterinary director are detailed abovL.
Page 19 STII4Y AID TRADING AS DURHA[ DOGS AND CATS HOME LTD A COMPANY LIINIITED BY GUAIUNTEE ,NOTES TO THE FlINAINCI.4L STATETrIE,NTS FOR THE YEAR ENDED 31ST NIARCH 20?5 11. ST.IFF JYUINIBERS The average number ot"persons employed by the charilnble company duriniF the year was as follows.. 2025 Number 2024 Iyumber Number of Employees 15 12. TAYL GtBLE FIXED ASSETS lotor ehicles Fiytures & Fittlll Buildin Keniiel$ Total COST As al Isl April 20?4 Additions Disposals As al 31 st March ?025 11,598 21.379 ?,764 754.181 ?67,533 787,158 270 ?97 11,598 ?4,143 I,0?1,714 1.057.455 DEPRECI.4TION As al l it April 2024 Charge Èor year On Disposals As al 31st fvlarch ?0?) 11,598 14,766 1,865 195,11? 67.609 2?1,476 69.474 11,598 16,631 267,7?1 ?90.9iO NET BOOK VALUE As al 31 sl [arch ?0? j 7,51? 758,993 766,505 As ai 31 st March 20?4 6.613 i)9,069 j6),68 13. INN'ESTfvIE.Ni-rs 202? 2024 Investment in Subsidiary The invesiment comprises the £1 share capital of Stray Care Services Ltd. 14 STOCK 20?5 2024 Closing Stock 6,740 4.464
Page 20 STIL4Y AID TIL4DING AS DURHAM DOGS AND CATS HOME LTD A cO1PANy LIIIIITED BY GUARANTEE NOTES TO THE FIINANCIAL sTATEIENTs FOR THE YEAR EINDED 31ST fvIARCH 20?5 15 DEBTORS 2025 2024 Trade Debtors Prepay7nent5 Inter-Con]pany Loaii - Stray Care Services Lid VAT 856 79.959 18,833 1,647 12,676 99,648 47,884 16 CREDITORS 202) 2024 Amounts due Ivitliill Olle year:_ -rrade Crediiors PAYE and Naiional 111surance BouiiLebaLk Loan AcLruals and Deferred Itlcome 98.573 4,236 10,000 6.042 27,917 6,011 10,000 5.6l7 118.85l 49,i4i Amout]t5 due after more than one year:. BouiicebdLk Loan I,667 11,667 1,667 11,667
Page21 STRAY AID TRADING AS DURHAM DOGS AND CATS HOIWIE LTD A COINIPANY LITrIITED BI. GUAIUINTEE NOTES TO THE FINANCIAL STATEfvIENTS FOR THE YEAR ENDED 31ST INIARCH ?0?) 17 s'r.4TENL IENT OF FUNDS Balance 1st .4 2024 Balanee 3 1st LNIarch 202) Income ended Tr#nsfer5 Unrestricted Funds General Desiunaled- Contingency and Going Concern Policy 754.565 704.046 {486,1401 io,000 98?,471 150,000 150,000 904,565 704,046 1486,140) 10,000 1,131,471 Re5trieted Flind5 Capitul Grants.. Petplan Charitable Trust 10,000 {10,000) 10,000 i 10,000) 904,565 714,046 (486,140) 1,13?,471 UnrestriLted Fiijids - General The fund.8 can be used tn any way by the trustees in accordance with the objectives of the charity. L'nrgstric'ted Fund.f - Designated (Contingency aiid Going ConL'eJ'n Policy) These are unrestricted funds which have been reserved Sor future llnf0reeeTh costs and contingencies. R¥striL'ted Funds These represent funds received which are restricted lo being used for a specific purpose. Amounts are released from these ndS when the expenditure lo which they relate bas been incurred by the charity. The restricted funds received are surnmarised as follows.. Capitul Grants.. Petplan Charitable Trust This generous orant helped us ILd a new veterinary luite. Trurnsfer Between Funds £ I 0,000 of restricted reserves has been spent on capital expendire durin(y the year and a transfer has been made lo unreslricled reserves as the restriction no longer applies.
Page ?2 STRAY AID TRADING AS DURHAM DOGS AND CATS HOME LTD A COINIPANY LILIIITED BY GUARANTEE NOTES TO THE FINANCIAL STATEINIEfsTS FOR THE YEAR ENDED 31ST INIARCH 20?5 18 INDEPEINDENL T EXA[INERs FEE The independent examination work conducted dunno the period constituted a fee of £500. 19 TLL4TION As a charilv, Stray Aid Tradii)g a% Durham Dogs and Cat% Home Ltd 1% e,xempt from tax on income and gains t"alliiig Th'ithiii section i05 of ihe Taxes ALI 1988 or section li6 01" the "faxatioii ot Chargeable Gaiiis Act l 99? to the extent that these are applied to its charitable objects. No tax cliarues have arisen in the charity. 20 AN.4LYSIS OF NET ASSETS Restricted Fiinds Unrestricted Funds Total Fixed Absels Current Assets Cuuent Liabilitieq Long Tenn Liabilities 766,506 486,483 (118,851) (1,667) 766,i06 486,483 {118.85l) 11,667) Net Assets at 31 st March ?02) I,13?,471 1,13?,471 21 RELATED PAR'IY T1{rSACTIo1S By the very nature of the charity, and its activities, trustees may beC0e involved in the provisioll ot services. Strdy Care Services Ltd is a wholly owned subsidiary of Stray Aid Tradiiiiy as Durharn Dogs and Cais HoTlle Ltd, the iliare capital of whiLb represeiits the flKed asset investrnent on the balance sheet. An inler-uompany loan exists beiween rhe two cornpanies and a balance of £79.9)9 (?0?4.. £14,3791 is out%landing at the year end and is included within debiors. During the veal part-serv'iLed kennels were prolded by Stray Aid Trading as Durham Dogs and Cats Home Ltd. on nomial co]ntnercial tenns, to Stray Care Services Lid. Inconie ot. £13i,5?9 120?4.. £157,518) was reLeived in respeLt of these services, as showtL itL inc0e trom Lharilable activities. Also, durin¥ the year, donations ot £131 ?8? (?0?4.' £66,00?) were received by Strav Aid Tradillg as Durhan] Dogs and Cats Home Ltd froni Stray Care Services Lid. No other transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard l O? 22 LLTI_I1.4TE CONL TROLLING PARTY In the opinion ol- the Ttees, there is no ultimate controlling party OF the Charity other than the Board itself.
Page 23 STIL4Y AID TIL4DING AS DURHAM DOGS AND CATS llo1 LTD A cO1PANy LITrIITED BI, GU.4RANTEE DETAILED ANALYSIS OF INCOlE AND EXPELNDITURE roR THE YEAR EINDED 31ST NI.4RCH 2075 Uni'estrieted Fund5 Restricted Funds 202) Total 2024 Total ID4COIIE: Donations and Legacies Graiits Donatioiis and Legacie% 10,000 io.000 345,6?0 11,000 3?4,367 345,6?0 Income from Ch#ritable Activities Kennelliiig Fee5 Provision of Part-serviced Kennels PoliLe ConlraLt Veterinary Fees Adoption Fundraising Shop InLonie 1,705 l3j.j?9 1,705 135,529 1)7,i18 650 840 53,812 9.5?6 131,3)9 57.740 16,808 134,954 57.740 16.808 134,954 Other Income Pet Plan Insurance Con]mission Bank Interest and Other Sin]ilar Income 9,985 1,705 9,985 I,705 1.91) TOTAL INCOIWIILNG RESOURCES 704,046 10,000 714,046 713,673 EXPENDITtTrJ E.. Cost of Rkising Funds Veterinary Care Veterinary Care - Directors Salary Dog Supplies and External Boarding Fee8 Waste and Cleaning Fundraising Cosls 34,841 35.106 2,561 34,841 35.106 ?.)61 i,283 11,541 3?,510 6,946 ?,341 11.541 75,909
Page 24 STRAY AID TRADING AS DURHAM DOGS AND CATS HOME LTD A COINIPANY LIlITED BY GUARANTEE DETAILED AIYALYSIS OF INCOlE AND EXPENDITURE (,,,,,,,,, FOR THE YEAR ELNDED 31ST [.RCH 2025 Unrestrieted Fund5 Restricted ri uiid5 ?025 Total Total EXPENDITLIRE: E.Ypenditiire OII Charitable Activities Wages and Salaries Employers National Insurance Staff Pension Contributions Staff Training Work Clothing Rent and Rates Light and Heat Bond Adjugtmeni% Insurance MoEor Expenses Repairs and [aintenanCe frlire ot Equipmeni Printing, Posta(Fe and Stationery Con]puter and IT Costs Telephone Gain on Disposal of Tangible Assets Depieciation Cleaning Slindry Expenses Professional Subscriptions AccouiiianLy Fees Bank Loan Interest IrrecoTr'er2ble VAT 20?,222 ?02.??? 265,309 11,311 5,005 3?9 534 2,579 l3,126 3,7iO 1.863 480 3,7iO 1,863 ?.664 l7,945 17.94) 1,210 5,407 i93 6,722 1.633 75l 3,410 1,966 4,521 615 593 1,633 751 3.410 1,966 1.935 2,461 4,100 2.9?7 69,474 5,2?6 1,515 ?,743 3.648 69,474 5.226 1.515 2.743 3.648 429 3,635 46.437 4.013 1,198 2,638 3,102 68? 3,635 348.576 348.576 360.71? Finaiice Charges Bank Charges ?.917 7.917 ?.379 Shi)p E.KpendAture Rcni and Rates Light and Heal Insurance Sundries 37,373 4.760 970 840 37,373 4,760 970 840 38,558 934 ?0 Governance Costs Independent E.Kaminer Fees Legal and Profesiional Fees JOO 87? 1,372 iOO 87? 500 8,490 8,990 TOTAL RESOIqiCES EXPENDED 486,140 486,140 490.461 NET SLIiPLUS ?17,906 10.000 ??7,906 ??3 ?11