Chgrity Number: 1121YJ8
CoxLP3lly Number: 6294336
The Freedom of Spirit Trust for Border Collies
(A company limited by guarantee)
Report and Financial Statements
For the Year Ended 30 June 2024

The Freedom of Spirit Trust for Border Collies
(A eompally limited by guarantee)
Flnanclal Statsments
For the Year Ended 30 Julle 2024
Conteots
Legal and Administrative Infotmati4)D
Rwrt of the Board of Management
Independent Accouniants. Report
Statemellt of Financial Activities
Balanee Sheet
10
Notes forn)tng part of the Financial Statements
11-15

The Freedoni of Spirit Trust for Border Collies
Report of the Board of Management for the year ended 30 June
2024
The Board of Management wesents its R¢ikn and Fir￿la1 Stat¢1m￿ts forthe year
ended 30 Jwie 2024
Reference Admlntstrgtive Infomatlon
Charity N8tn¢
The Freedom of Spirii Trusi for Border
Collies
Charity re8istration nun
Company registration nwnb¢r
Registered OtTic¢ and op¢ratkonal address Golcar Farn
Spring Iane.
Eldwick,
Bingley.
West Yorkshire.
BD16 3AU
1121598
6294336
Patroll
Dame Ellen MacArthur DBE
Board of Management
Mr David Maitland
Barbard Sykes
MTS Gill King
Mr Peter T0Th￿n
Mr Stuart Verity
VeteriD2ry & Welfare Ambassador
Mr Peler O, Hagan
Chief Executive
Prineipai Volunteer
Mrs Vicky Mdcalf
Deputy Manag¢r
Accountants
Nuvo Accounlancy Limited. First Floor,
Sierling House. Outratns Wharf. Litt]¢
Eaton, Derby, DE215EL
Nat Wesl 63 North StreeL Keighl¢y.
W¢st Yorksbire, BD213SB
Bankers
Solicitors
LCF Iaw,
One St. James Businc55 Park
New AUgUs￿S Street
Bradford
BDI 5LL

Our Aims and Objectives
s¢ and Activities
Our charity's puroM)se, as set out in the objKts CODtsined in the company's
nlemorandum of 2sso¢iatioTI, is to pron¥)￿ human¢ bchiviourtowards Bonler
Collle dogs by providing appToprial¢ cart. protection. treatment and Security of
Border Collies which are in need of care aTrd atteTLtiOll by reasons of sickness.
maltThtmenL poor Cir￿ur&stanCes orill usage and ￿ educate the public in
tnatter5 pertaining to Border Collie welfare in general and the pTrveutiOn or
cruelty and suffering arnong Border Collie dog&
The aims of the charity are to ensure the future and survival of the Border
Collie &$ a breed known for irs intelligence. working ability and loyalty by
providing a better understanding of the Border Collie. its needs ond training in
both working and ¢onw2nion homes byprotT¥)ting effective education about
tije specifie needs of Border Collie& and to Provide sanctuary, both physical
and ments] for dogs. of a Border Collie type who are in difficu]ties. especia]ly
where they are UTJSllitable for rescue organisations and r¢-hOrniDgpro￿s.
our work (kliveTS our ain
The Charity was ¢stablished with the benefit of a l¢w froTn the esiate of the
late Bernard Mahon to support the work whi¢h was b¢ing undertaken by
Barbara Sykes to promote the Border Collie alld io pmvide a safe haven for
dog5 who were suffering from mistreatmeni or abuse. a5 originally publi¢is¢d
in the Freedom of Spirit nllg32in
Th¢ main enipl]asis of the work of th¢ Ttust to date. has been to deaj with the
lar8¢ of rescue cases which fft beitig refer￿d for assistsllce. th¢
benefit of the legacy from the lat¢ H¢leD Clark the emphasis llQW is to locate
pernvnent accommotstion to ensure the IoDg tenn viabilityof the TnJsL
The focus of our work
During the year. although having a smaller impad, we h&ve Continued to be
mindful to deal with the inwact of the Covid-19 which impacted on both
th¢ way the Trust operdtes io keep staff and the abilityt<J rnise bmds fron) our
usual events. With the eontinued e¢onomi¢ uncertainty the level of support
from grant donois has reduced but the Trusthas fortUDat¢ly T¢ceived a legacy*
which has be¢n applied nuin]y to support its n￿we to pernwLeDt
accotTrTn(thon. Whilst staffing has been an issue at times we have continued
when possible with the increased numE¢r of K¢nnel Asstsfants hours ￿ support
and assist in the carc and training of the dogs Èn the c￿e of the Trust so that thc
Chief Executive can spend more time promoting th¢ work of the Trust and
assisting the band of devoted fi)Dd Taisin8 vohmteers.
Tbe relationship with the ISDS (Illtcrnati￿ Sheep Dog Soci¢ty) which
iDltially stsrted by providing valuable infonTh2tiou for their archive history or
the breed w¢bsiie has now grown so thatwe are the oThly rescue organisation
which they officially Tecognis¢ and provid¢ a link to on their website alld agatti
this year the TTU5t 15 invited to undertake f￿Trd￿8 llt their events.

How our aetivities deliver public benefrt
Our main a¢iiYities and how we try to help the Botder Collie breed are
de5CTib¢d below. All our ch￿itable activiiies ar¢ f(wsed on the prOT￿li0n of
Lhe Border Collie and Providing san¢ty3ry training for dogs who
will either be rethomed into a supportive working or compankon hom¢, with
appmpriate financia] &ssÈstanre for those older dogs wkn require additional
ve*iinary care, or who will remain ILoused by the T￿￿1 for the remainder of
th¢ir lives.
The year h&s been impacted by the cost of living ¢TiSiS whi¢h has effected the
ami)utLt of grant received and incrca5cd costs which impacwl on the
outturn for the year. We Still k￿t our do85 as long as needed to assess thern
correctly and to put them on traiJJingpTograDUDe5 before putttn8 tkn up
hothing.
Rescue Do
With the number of abandoned and unwanted dogs continuing to ¢5¢2late each
year. and rnore this year with many people abandoning the puppies purchased
during the lock down, tbe our kenllels assistants have wolted bard to a)sur¢
thai ow limited aecotnmodation available has been used to hll polential with
I.IIX) dogs now accepied by th¢ Tnlst to date. w¢ twk in 56 dogs from Ewds
and homes, 41 were r¢bom¢d during the year. one old dog al￿ oue wbicb after
fitll asse5sm¢nt aTLd an opitiion from the vet they were tco aggTessiv¢ for
rebomiDg as 8 Tesult of a Thllnour to safely accommodate in swduary werepts.
¢)ne was ￿kell illto sanctuary and Thvelve dogs went forward to the following
Ail dogs are fijlly 3ssessed by veterinary profe35iona15. JlliCKtKhipped aThd most
are neuter¢d whilc in the car¢ of the TnL%L and poieniial adopiers are cbrfked
and are required th spend time with the dogs at th¢ ¢haritys base before they
ate auowed to take a dog away OD a ]ongerterni adoption.
charity may provid¢ appropTiatrd fill￿18] &ssistsnce with costs in cases of
twdship.
Trdinin
and Promotion
The ChaTity has produced a video which bas allowed it to be able to underth
a wider Tall8e of educational activities, particularly with YOUD8 pcople to
assist in ftmd raisingby showing the WO￿ ￿nd￿￿ett ai meetings atsd
seminars.
The Ttust b&8 also r¢-dev¢10p￿ its website to both overcome a number of
technical issues and provide easier access to infornution provided and itettL
which the trust s¢lls to promote its Work and raise vital fwmts.
The charity is grateful to the ISDS (tnternatiorjal Sheep Dog Soctery) for th¢
recogjjition of the TTh￿t artd allowing it io provide educational mwerial and
UDdertake fi￿draiSIng at all its rnajor events. The TTUSt atso regularly promrt
its WO￿ and views thTougb the website, serninars and evettts.
Where possibl< tbe charity has a]so wntinual a programme of trainiog events.
aiTTred mairtly at other rescu¢ organisation& io eDsure that are abl¢ to
awommodate and provide safea haven as possible for any Border Collies
thai Jre ￿rI￿8 for.
Princi
al Fundill
Sources
Th¢12rA¢¥ source of fimds been th¢ leRacy from the late Helen Clark
TD ensure ihe Tn￿1 can continu¢ kn OP¢T*< th¢ ¢Ewity has beth working to
attract donatioDS from individuals who we are able to contact through the
website and fun¢tions the TnL8( allet￿ together with continued Supp￿ from
Sup￿rt¢[S of tb¢ Tru￿ many drmatcd with thc bcncfit olgift ai

Given the continued &mand for the seryices offered by the Cbarity and the
reduced level of reserves available to support its Workwe now have 8
Yery able volunl¢er who has subtnittrd a number of applicatioThs to charitable
trusts to see if thry ar¢ able to provide finan¢ial supw)rt with kx)th revenue and
apital projects.
We are gratefid for the cOtttinu￿ support from the Rose Arrirnal Sanctuary and
th¢ Sister Lilly Animal Charity and other grant gvers who Continue to support
the day to day work of the Trust together with a Kegacy from the estate of the lats
Heather Pope. Which allows the continued higher staff establishn)ent which
rneaDs we are able to support each do8 more fully. ewing ￿here possii)le they
aTe available for rehorDinR sooner.
The Tn￿ is a]so weu supportsd by a number of volunle¢T5 who donat¢ th¢ir
time aDd effort to directly assist the Trust. through work in lookillg after OT
exercising ihe dogs in the Tn￿t'S care. assisting with transport or ulld¢tlaking a
range of other dutie4 or who have donated goods or servi¢¢s which can be
auctioned to produc¢ funding for th¢ TrusL
Investmeni Powers & Poli
Followin8 Ibe r¢¢eipt of th¢ Mahon and cla￿ legacie8 amounts are currently
invested irt deposits with two Charities Common Iovestsnent Fund5 and in two
major UK banks the Board have agr¢¢d a prudent inv¢stm¢nt policy of
continued use of bank deP￿lts. Charity Investm¢ni where not covered by
governmental guarantees spread over a raD8e of ban￿ and in National Savings
and 2ilt edged secuTities.
Reserves Polic
The Board of Management has examined the charity's requirement for ￿serVeS
in ligbt of the main risks to the organisation. It bas ￿tablished a policy WI￿rebY
unrestricted fiumls not cooJnJitted or invested in tangible fixed held by tbe
charity should coyer at least a year's eXpendIn￿e.
Now thai the Trusi ig rutming on a fooling. and income and expeDditure
almost rnatch tbe tnLslees aTe considering the firture of (Njr work gAd have set up
Project Expansion to start to butld up funds for the next p￿￿ of our
develnnment.
Plans for Futhre Periods
The charity plaLs to expand its activities in fvtyre years with an increased
emphasis on the provision of training and advice witb work con¢iThuin8 OD T¢S￿e
dogs and the care of those in the Trusts longterni care.
The ]￿e of tlke land on which the kennel I￿0mM(￿.0￿ is buil¢ ran witil ihe
26th October 2022 and has now been Teplaced by a Tenancy ￿ Will. whi¢h
mean5 that the Trnst needs to cortsider how to secure the mediutn to long term
ture of the Trust. Work has been Oll-goillg to ideNify opiioDs on alt¢rnativ¢
premises wbich CO￿ld utili5ed to not ODJY provide pernI￿nt accom￿Oll
but also a trading income to wbsidies the work of the TnLSt and how this could
be financed. One option was inves¢igawl fu]ly in rh¢ year. incuThins prof¢55ional
fees. but we were unable to agTee a dd wbieh eould be afforded by the TnLSt.
The Board has b¢en ¢xpanded to allow the skius and resources necessary to take
the T￿￿( forward so it will eventually be able Éo Opera￿ when the fOL￿ding
Trust¢¢s tetire.

With moTe and moTe dogs iti need of rescue space than everbEfore vatb
limited accommodation and facllities w¢ ar¢ un8bl¢ to ¢at¢r for all the dogs
needing to ¢orne into our care. The Tn￿5 traitiing 2nd Teboming progran]me5
for dogs from both private hotnes and the dog pound8 has been so successful that
with more ketmels. better facilities and mor¢ tyiners and training space we
ould not only awollllnodate more dogs but could prepare them for rehorning
n)uch sooner thall at PTestnt. The Tntst provides ba¢k up aud tt2iniDg for all its
adopter5 and al pre5enl there are only outdoor facilities nukn'llg It very difficult
to provide the service that is nethd to ensure that each adLVter f￿lY
understsnds the doE they are adopting.
Expansioll lo improved and I￿ faciliti￿ would mean the TtU5t couldcat¢r for
Jnor¢ dogs, prepaTe tbem for reboming in a shorter tirne and could pmvide
facilities being the base for sanctuary dogs alld ones thai need more int¢nsiv¢
training. The expansion would provide th¢ opportunity io thke ID dogs that left in
the homes or the dog pounds are put to sleep. At present we can only Cater for a
very SDMII percentsge ofthese do8S.
Stru¢tsre, Governance and Management
Governin
Document
The ￿4￿1$aLl0￿ is a charitable company limited by guaranttt. incOr￿)rated on
th¢ 27th June 2￿1 and Tegi5tered as a chartty on the 14th Novemb¢r 2(K17. The
company was established under a Memorandum of kniation which
establisbed the objxts and the powers of the cbaritable C<yn]￿Y. which were
updated on the 8th November 2008 at the teque5t of the Charity Commission.
and is governed wider its Articl¢s of Association. Jn the event of the company
being wound up JDetnbErs are required to contribule aD alr￿Unt not exceed￿£
£1.
me
talld
intmeTht of the Board of Direct(xs
The Dir¢ctors of the CotDpany also the chArTty tn￿teeS forthe pws of
charity law and under thc Company's Articles a￿ known as memb¢rs ofthe
Board of MaDagement. Under the requitellKnts of the M¢M0t￿llm and
Articles of Associalion the membeT5 of th¢ Board of Manag¢m¢nt w continue
to serve indefinitely.
The Cbief Executive is r¢muneratedunder a Contrath of EmploymettL at the rate
of the national living wa8¢ for Some of tbe tinie sbe c¢)]nmits to the work of the
charity, the otherTr¢mber of tbe Board of Manag¢DMIt gives their lime
vol)Jntan"ly and receive no benefit from the charity. Any expenses reciaitDed
frotD tbe charity are set out An note 6 to the Financial Statementk

The Board of Management include individva]s skilled in the cart of Border
Collies, the provision of training and mfornlation and th¢ management and
adTninistration of chariti¢s as well a5 a broad UJAX of 8¢neTrl business skills.
The rquirements of the charity are regularly r¢viewed additional melnb￿S
will b¢ sought if and wh¢n any additional ski]l$ or experience are Rquired.
Trustee Induction and Trdinin
All Tn￿teeS are eneouraged kn identify any addilional training requirements
which would be benefi¢ia] to the work of the clwity. and if appropriate
courses can be identified. they will be fijrmled from the fi￿dS of the charity.
Risk Mana
ment
Th¢ Board of Management has cooducted • review of the ￿￿Jor risks kn whi¢h
the charity is exposed. A risk regi￿er has been ¢stablish¢d which is updated ai
least annually. Whthr approprtate. sysiems and procedwes have been
¢stablisbed to mitigate the risks the chartty faces. Internal control risks are
n)inirnised by tbe implementation of proceduTes for the authorisation of
trat]saction a￿d projects.
ProceduT¢S are in place to ensure compliance with h¢alth and Safety of staff,
volwiteeTS, clients alld Visito￿ to the chaTity5 premises and those atteThJing
training ¢vents which have had to be reviewed and updated iti response to
Covid-19.
Full re￿Stra￿"On is Th￿Intained for th¢ vaTiOUS databases beld by th¢ cbarity
with the InfortnatiOD CollJmi55ion¢r's Offi¢¢ aud i policies of insurance is beld
with the NFU Mutual Insurdnce Cunpany for the major risks facing the
Ch￿lty.
anisation Structure
The Board of Directors meet fomhally as and when require(L at least annually.
tnainly through the use of iirtual ￿￿etIll￿ using appropriat¢ ¢l¢¢troryic m¢ans
of cornmunicalion.
A scheme of delegation is in place and day to day resp)Dsibiiiry forthe
provision of services rests with the Cbief Executive. The ChieEExecutive is
respon$il)le for ensllTitig the charity delivers the services specified and key
perforn￿]ce targets aTe rneL
Related Parties
The chanty has ill place with the Chief Executiv¢ & cOntr￿t olEn]ployment
for the PTOViSiOrt of the 5ervires provided by the G]wity. who is lettin8 the land
OD which kennel accommodation h&% beett developed and utiiised by the Tn￿t
on a T¢nan¢y at Will.

onsibtlities of th¢ Board of Man
ement
Company law requires the Board of Management to prepare Financial
Statements for ea¢h finan¢ial y¢ar which give a true and fair view of the s(Ate
of affairs of th¢ cknaritsble company as at the balance sheet dttc and of its
incotning resources and application of resources. irEcluding income and
¢XP¢Dditure, for the financial year. tll pr¢paTiDg th￿¢ Ftnanciai Statements. the
Board of Management shou]d follow best practice and:
.Sel￿t Suitable accouDtiThg policie5 and apply them co￿1$tell￿Y.
. Make judgements and estimates that reasonable and prudent.
.Prepare the Financial Ststernents on the going concern basis, unless it is not
appropriate to assume that ihe company will ¢ontinue on that basis.
Th¢ Board of Mattagen￿t is tesp(wible for Traint2iJJing proper accounting
records which disclose with reasonable ac¢ura¢y at any tin￿ th¢ financial
position of th¢ eharitable company and to enable th¢rn to etjsure that the
Fknancial Staiements comply with the Companies 2006. Th¢ Board of
Management is alg) resp)nsible for safeguarding the a&8ets of the charAtable
ompany aDd henc¢ takitig reasonable steps for the preventioD d¢t¢ction of
fTrud and oth¢r irregularities.
Memb¢rs of the Board of Mana
ement
Metnbers of the Board of Management, who are Directors for the pury)0se$ of
compaDy law and trust¢¢s for the pun)oses of charity law. who seTYed duritt8
the year and up to the date of this report are set out on pag¢ l.
In accordance with compthny law. as Conwy Dkr¢¢torn, we certIfyth￿.
.So faT as we ar¢ aware, there is no rel¢vant infornjation of which the
ompany's iThdepettdent ￿CoUntants are unaware" and
.As tbe Directo￿ of the company we have laken all the steps that we ought to
have taken in order to make ¢)urSelV￿ aware of any relevant ]nforn￿tion and
to establish thai the charitys Inde￿)dent a￿o￿ll￿￿Ls are aware of that
inforn￿tion.
Accountants
Nuvo Accountancy Limited were appoillt￿ as the charitable company'$
independent accountants in previous years and bav¢ ¢xpr¢ssed their
willingness to CODtiThue in that capacity.
This report has been prepar¢d in ac¢ordgDce with the Statement of
Recommended Practice.. Accounting and R¢porting by Charities (issued i
Mar¢b 21J)S) and in a¢¢ordall¢e witb the special proVisi(K￿ of Part VII of ibe
Companies A¢t 2006 relating to small entities.
Approved by tbe Board of ManageD)ent OD 17th M￿ch 2025 and signed on its
bebalf by.
David G Maitland

Independent ?¢tountants re￿rt to the trnstw of Th¢ Fr¢edom of Spirit
Trust for Border Collies
We report on the ar¢(xwty of the company for the year ended 30 June 2024,
whi¢h are s¢t out on pllges 9 to 15.
Rwective responsibllities of tbe trn5tee gDd examiller
The trusiees (who are also the directOTS of the company for the purpjses of
company law) are responsible for the prepw4tion ofthe accounts. Th¢ truste&8
Consider that an audit is noi required for the year utLder section 144(2) of the
Chariti¢s Aet 2011 (the 2011 Act) and that an independent ￿MInatiOn is
neede
Having satisfied our5elve5 thai tb¢ ¢baTity is not subject to audit under
¢ompally13w and is elTrgible for independent exan)inatioD. it is n]y
examine the accounts under section 145 of the 2011 Act:
to follow the procedures laid down in the general Directions given by the
Charity C0￿MiSsion WLd¢r s¢¢lioTh 145(5Xb) of the 2011 Act. and
.10 state whether particular tDattets have come io my 8ttetttion
Basis of indepeDdent report
Our examination wa5 catTied out in a¢cordanc¢ with th¢ general Dir¢¢¢ions
givth by the Charity Commission. An examination includes a review of the
a¢counting records kept by the &ity and a cowlson of the accounts
PTesent¢d wT¢h those r¢wrds. It a]so in¢lud¢s wnsideration of any Un￿￿1
itelljs or disr105ures in th¢ acroLkDts, seeking explanation fronL you as
tr￿SteeS eoncerning any such nutters. The proceth￿s undertaken th) not
prgvide all the evidence that would bc Tequired ill ao audit alld cou5equ¢ntly
no opinion is given as to whether the accounts present a'lrue and fair view"
and th¢ r¢DOrt is lin)it¢d to those o￿tter5 sel out in the statement below.
Independent accountants. Statement
In connection with our eLiminatiotL no ll￿tter has Con￿ to our attention which
siv¢s ￿ reasonable cause to believe in any materia] Tespect the Tequirements:
.to keep accounting r￿orfs ID a¢￿[dance with section 386 of the Companies
Act 2006. and
'a¢¢ountin8 requirements of section 396 of the companies Act 2006 and with
the methods and principles of the StstetrLent of Recommded Pradice:
AccountinR and Reporting by ChaTiii¢s
Aecollntsmcy
Cbarwed CertÈfied Accountallts
First Floor, Sierling House
Outrams Wharf
Little Eaton
Derby
DE215EL
17(h March 2025

The Freedom of Splrit T￿￿t for Border Collies
Statement of Financial Adivities (mcluding llleome &
Expenditure Account) for the year ended 30 June 2024
Funds
Notrs
2(Q4
Incoming re51Jur¢es
Donations & t￿g￿leS
Total incorne resources
I70.306
170JI)6
161.792
161,792
Resourtes expended
Costs of Eenerating funds
Charitable Activities
Governance Costs
Total ￿sOurceS expended
6J21
142.939
2.889
152,149
135,743
4,087
14&476
Net movement in futtds
l8.157
13.316
Reeon¢lliAtAOll of funds
Total funds brought fonvard
Transfer to Project Expansion Fund
Totsl Cunds earrled lorwgrd
7.685
34,455
( 40,086)
7,685
25,842
The statsmellt Df finan￿￿ in¢hdes *ll £*ths and losses IM the
Tb¢ statem¢llt of financial activities alJo complies WAth the requiremeots
for income expenditure account llnder the Compallie5 Act 21N)6.
All incoming resouru5 resources expended derkve from contijluing
ctivitse5 xttd are ullrestrlete

The Freedom of Spirit Trust for Border Collles
Balance Sheet as at 30 June 2024
Noles
2024
2(J23
Ftsed Assets
Tangible fixed ￿ets
Current Assets
Investments
Debtors
Caqh at bank and in h￿d
io
10.316
19.039
823.293
852.648
9.530
48.673
774.891
833,094
Crediiors: all￿￿nts falling
due within one year
12 { 17.199)
15.802)
Nei Curren¢ Assets
835.449
835.449
835,449
817292
817.292
817292
Total assets less cunent1S•bllltles
Net A35ets
Unr¢strieted Funds
Proj¢¢t Expansimi Fwid
General funds
809.607
25.842
83S,449
809,607
7.685
817292
Totsl
For the year ended 30 June 2024 the company is enuded to th¢ ex¢mpiion from the
audit r¢qUIre￿¢llts c4)ntsined in section 477 of the Conwanies Act 2006.
No me2Dber ol the con]pally has deposited a llotsce, pursuant to Se￿0￿ 476 ot t
Convari￿ Act 2006. requiring an audit of these accourtts.
The Directors acknowledge their respoDsibiiity for:
(a) Ensuring that the ¢ompany keeps accountin8 records wbich co1￿ly￿1th se¢tion
386 of the ACL and
(b) Pr¢paring accounts whicb give a tswe and fair view of the stste of affairs of the
comwy as at 30 June 2024 aTLd of its income and expendibjre for the yeaT then ended
in a¢¢ordance with section 396. and othenyise comply with the requirements of the Act
relating to accoun￿ so far as applicable to the fOTry>any.
These a¢￿￿lts are wepar¢d in accordance with the special PTOViSiODS of section 396 of
the Compantes Act to small WDpwes
Approved bythe Board of Manag¢rnent on 17th MaTch 2025 and signed on its beFLalf
David G Maitlaud
10

The Freedom of Spirit Trust for Border Cfjllies
No¢e8 forming part of the FI￿￿¢thI Statements for the year ended 3• June 2024
Accoulltlng Pollcies
The principa] accounting PDlicics adopted.iudgements and key sources of estin)ation
uncenainty in th¢ prepardtigD of the Financial SwemeDts are a5 follow5:
B45is of2¢¢0unting
Th¢ Financial Swem¢nts have been prepared in accordance with the AccouDtiD8 and
Reporting by Charities.. Sta*meDt of Rerojrrnded Practice app]icable in the UK and
Republic of Ircland {FRS102) {¢ff¢¢tiv¢ 1st Jonuary 2015)- (CbaTities SORP (FRS102)),
the Fill￿(7a1 Reporting Standard applicable in the UK Jnd Republic of Ireland IFRS102
and the Companies Act 2006.
The Freedom of Spirit Tn￿ for Border Colltes rneets the defmition of a public benefrt
entity under FRS102. Assets 2t)d liabilities aTe initially recognised at historical CO￿ or
transactional value.
Preparatioll of ¢he a¢¢Dunts on g golng ￿￿cern basis
The Trnst reported a reaSODable suryJhLS for the year and has transferred fjjnds to the Project
Expansion Fund. Th¢ TnLSte¢s believe that thi5 does not adversely affe¢t the Tn)st and on
this basis the charity is a going corKern.
Incoming regour¢es
All iThcornitL8 resources are included in the Statemeot of Financial Activities when the
charity is entitled to the income and the amount can be qualltified with r¢asonabl¢ a￿u￿Y.
The following specific policies are applied to particular categories of income.
Legacie5 includ¢d when the chty hLs been notified of the gift and the atllowEt is
reasonably certsin.
Grants 2re re¢ognised when the marching exrKnditure is Incu￿￿.
Voluntary income is received by way of donations aDd sifts aDd is included in full in the
Statement of Financia] Acttvities when received.
Donaied services and fa¢iliti¢s are included at the value to tbe chaTity where thi5 Can be
quantificd. The vatue of services provided by volun*ers has Dot be¢n tncluded in th¢s¢
ac¢ounts.
Gift aid 1$ recognised ￿ a debtor in Tespect of all appmpriat¢ sit13 Tethgnised in the
accounts.
Interest on fiinds held on deposit is includ¢d wbeD re¢¢iv8ble and the amount wi b¢
measured reliably" this is norn]ally upon notification ofthe interest paid orpayable by the
Bank.
Fund *£countittg
Unres¢ri¢ted fithds are available to spend on a¢tivitie5 that further aoy purp05¢s of the
Trust. Desiguatcd fiLn&8 are ut)restrickna funds which tbe trustees have decided #ttheir
discretion to set aside for a Specific pu￿05
11

The Freedom of Splrlt Trust for Border Collies
Notes forjning pgrt of tbe WiJw¢121 Ststements for the yexr ended 30 June 2024 (conL)
Resources expended
Expenditure is recognised on an accnjals basi5 as a liability is incuffd Expenditure include5
any VAT which cannot be fully re¢overt a￿3 is r¢poned as part of the expeDditut¢ to
which it relates.
Costs of gen¢rntitig fimds comprise the costs asscciated with attrncting voliitstary income.
Charitable expendithr¢ comprises those costs incurr¢d by the cb8rity in the delivery of its
activities and ser¥i¢es for its b¢u¢fi¢iaries. It includes both costs thatcan be allocated
directly to such activities and those costs of an itNJirect nalure necessaryto supwrt th¢tn.
GoveEDance costs include thobe costs associa*d with me¢ting the ¢onstitutional and
statutory requiren)ents of the charity and includ¢ &¢covntants' f¢¢s and costs linked to the
strdt¢gic managem￿1 of the charity.
I costs are allocated between the expenditure ¢at¢gori¢s of the Statern￿t of Financial
A¢tiviti¢$ on a basis desigDed to Teflect the use of th¢ resource. C(ksls relating to a particular
activity are allocated dirKtly. Oth￿ are app)rtioned on an appropriate basis as scf out in
Note 3.
f. Tallglble nxed assets and depre¢iatioa
individual fixed assets ¢osting £100 or more are ¢apitaiised at ￿5t and ate
Motor Vehicles
3yea
Current Asset luvestllwnts
knvestmtnts are carried at the current valuation at th¢ bal￿¢ sb¢et date.
2 Legal 5tatU5 of the Trust
The TTu* is a ¢oJnpaDy limited by guarantee and has no share capital. In the event of the
Tn￿t being w0￿d up. tbe liability in respect of the guarantee is limited to £1 per m¢mber of
th¢ Tnkst.
3 Donations and Legacles
2023
Sale of Goods
Legacies
Grants
Other Donations
Gift Aid receivable
Interest Received & Investment Income
Total
4210
292
26,802
84,894
13,969
40,139
170,306
4,412
41,626
23.056
63,445
8,340
20.913
161,792
12

The Freedom of Splrtt Trust for Border Colties
Note5 fornthig pth of the Fln*n¢lAI St*ten*ots for the year ended 3• June 2024
(cont.)
4 Totsl Resources expended
2023
Total
2024
Costs direetly allocated to aetlvltles
Dog food
Vderinary services
Direct
Kennels Costs
Direct
Dew¢¢iation
Direct
Flyers & Fund Raising Dir¢
Goods for Resale
Direct
Transport
D￿¢¢t
Equipment
Direct
Accountants Fees
Total Direct Costs
1699
12.714
4.674
2.699
12,714
4.674
3.194
16.100
4.409
386
1.957
2,466
958
900
26,754
816
1.847
1.397
328
1,957
2.466
958
900
2.343
23.511
28.691
Support ctr$ts 4llocaled to a¢tivities
Salaries
Staff time
T¢lephone
Usage
Jnsurance
Usage
Computer and website U5ag¢
Secretarial Expenses Usage
Total Support C05ts
Total resource5 expended
2023
3248
14
428
93
195
3,978
6,321
I l6.874
50
.497
326
1.624
l2l.746
71
2.139
111.551
756
1,876
3.170
2,432
119,785
148,476
214
47
97
1.989
2.889
973
125.395
152.149
119.428
142.939
S Net incoming re50wrce5 for the year
2024
2023
Thi5 is afttt elwging:
Accountants, remuneTation
600
13

The Freedom of Spirit Trust foT Border Collies
Notes forming part of the Fitwicial Statements for the ye•r ended 3(1 June 2024
{¢ont.)
6 Slaff Costs and Iyumbers
2024
2023
Salarie5 & wages
Social security Costs
Pension Costs
Total
117,904
2,077
1.763
121,744
108.515
1.559
1.477
111.551
No of Employees
2024
2023
The maiD emplo￿5 durin8 the year were the Chief Executtve who was contracted to
work 35 bows per we¢k and fiv¢ part tim¢ Kennel A&sistants who work directlyonthe
qre and the trainittg of the dogs in the Tn￿l'S care.
As a small employer the charity provides the NEST defined C￿tributIon scheme
for all its ¢nwloye¢s contributiag 3°A of qualifying ¢arnings.
7 Trustee Remunerathn & Related Party Transacti￿n5
The total emoluments of the Chief Executive were £15.37212023 - £ 17.631).
The Cbief Execthtive bas a ￿verSiOnary free1￿Id interesi in the land on which the chaTtty
tJas d¢v¢loped kennel I￿o￿nn0d&ll0n.
The Trust has put in place a policy of insurance to caver the responsibilities uftdert￿tn
by Directors and 01T￿ers.
8 T￿tiO
AS a ¢harity, the Freedom of Spiyit Trust for Border Colties is exempt from on income
and gains falling within section 505 of the T￿eS Act 1988 or section 256 of the T&xation
of Chargeable Gains Act 1992 to the extent these are applied to tts charitable object5. No
tax charge arisen in the CI￿lty.
9 Tan£lble fixed assets
Kemiel Mott
Total
Cost
As at 30th June 2023 and 2024
112,196
i i.((K)
123.196
D¢prffi#tio
As al 30th JurL¢ 2023
Charge
As at 30th Julle 2024
112.196
11,000
123.196
112,196
il,(K
l23,196
Net book value
At 30th J￿¢ 2024
At 30th Iwie 2023
14

Tbe Freedom of Spirlt Trust for Border Collles
Notes forinillg p*rt of the Financial Statements for the year ended 30 June 2024
(cont.)
10 Investn￿nts
21)24
2023
M & G Charibond
M & G Ch￿lfi￿d
5224
5.092
4,813
4,717
11 Debtors
2024
2023
Gift Aid
Interest Receivabl¢
Legacy
Legal & Secretstial
13,901
3.138
8,010
2,538
38.125
2,Th)0
19,039
48,673
12 Credllors . Amounts F*lllDg Due wlth ODe Year
2024
2023
Accouniants, Fee
900
600
Grants Prepaid
AccTued Salary & Holiday Pay
Other Creditors & Accruals
Total
13.371
2,928
17,199
13.597
1.605
15,802
13 oth¢r Inform?tIOD
The Freedom of Spirit Trn5t for Bordercollies is a priva￿ limited CODJpany by
guaraDtee without share wifal and incoryoratsd in Il's rysteted office is:
Golcar Farni.
Spring Lane
Eldwick
Bingl¢y
West Yorkshire
BD16 3AU
14 C4pitsl Commitments & Post Balance Sheet Event
After over five y¢aTS of searching for a p¢rnwieDt base for the Tn]st ¢)n th¢ 23rd May
the Boa￿ approved an offer to purchase Copy N(K)k FamK Saltetforth. Lan¢ashiTr for
the ￿1￿£ price of £565.000 wbich was subststttially confJrn)ed by a valuation by
Ha)fJeld Robinson.
Since that date the legal prO¢￿S has been only progressing slowly. mainlydue lo
inaction on tbe part of 501icitors. but exchange of contracts took pace on 21st January
2025 witb Completi￿ taking place on 28th February 2025.
The property will require works ¢0 convert the current fatm bouse into
accomn)odation for two members ofstaff and the barn and out buildings into kennels
which are suitable for the Trust's purpos￿ that economic to operate. which it is hoped
will be undertaken utilising the balance of the ￿jeCt ExpaLsion Fun& grants from
donors and assistance frLKn volunleers.
15