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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 03037504 (England and Wales) REGISTERED CHARITY NUMBER: 1128983

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BORDER COLLIE RESCUE

UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW

BORDER COLLIE RESCUE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 20

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

3037504 (England and Wales)

Registered Office

Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW

Registered Charity numbers

1128983 (England and Wales) SC040796 (Scotland)

Principal administrative office, correspondence address & Rehoming and Welfare Office Charity registered office Jubilee House Barmark Meanee Road Corsock Scotton Castle Douglas North Yorkshire Dumfries and Galloway DL9 3NB DG7 3DS

Trustees

A Alderson M Ballantyne M Cooke N Oliver

Senior Management Team

Nicola Oliver - Dogs and Welfare Michael Cooke – Administration and Support Services

Principal Vets

North Yorkshire - Swale Veterinary Surgery Dumfries and Galloway – Dunmuir Veterinary Group

Independent Examiner Bankers

UHY Calvert Smith

Heritage House Murton Way Osbaldwick York YO19 5UW

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The objects and work of the charity is the rescue, rehabilitation, retraining and re-homing of Border Collies and Sheepdogs and the advancement of animal welfare, in particular of this dog breed and occupation.

The charity works for the benefit of mankind by providing advice, support and grants to people needing such services and taking dogs from people who cannot afford to keep them and are concerned for the dog’s future.

Great care is taken to assess what benefits each dog and place it where people will benefit from its qualities in a working or domestic capacity. If rehabilitation is needed as part of care it is provided and traumatised dogs are encouraged to heal and develop with no time limit set for their recovery or re-homing.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Border Collie Rescue is constituted as a charitable company, limited by guarantee under a Memorandum and Articles of Association as defined by the Companies Act 2006.

Border Collie Rescue began in 1976 as a small group of people of various parts of the UK working under the guidance of Hazel Monk, incorporated as a non-profit charitable company limited by guarantee in March 1995, registered with the Charity Commission in England and Wales on 2 April 2009 and with the Office of the Scottish Charity Regulator on 31 August 2009 under the guidance of Mike Cooke and Nicki Oliver.

Since incorporation Border Collie Rescue has been run and staffed by volunteers with no paid employees.

Governance

The board of trustees is known as the management council.

Trustees of the charity (who are also directors of the company) are elected for the duration of one year at the charity’s annual general meeting or removed or replaced by ordinary resolution of the company. Trustees are appointed to act in accordance with the objects of the charity and make the necessary policy decisions. The number of trustees shall not be less than three. The current number of trustees for this financial year is four. Trustees can be contacted through the charity registered office at Barmark, Corsock, Castle Douglas, DG7 3DS or by email at hq@bordercollierescue.org.

The Management Council of the charity consists of the trustees, consultants and other non-executive officers who are appointed by the trustees to provide professional or specialist advice for a period defined in the resolution confirming their appointment. They are invited to attend meetings to contribute to matters on the agenda but have no obligation to attend. Only trustees may vote on resolutions. Non-executive officers and consultants are selected for the skills and expertise they can offer to the charity to complement the experience and expertise offered by the trustees themselves, making a range of practical and business skills and experience available to the trustees in furtherance of the charity’s objects.

One trustee is appointed chair to mediate and control meetings. The chair organises and ensures meetings are recorded and ensures the charity provides a consistent and high operational standard.

The duties of the treasurer are delegated by the trustees to one of their number to oversee the financial records of the charity and keep the Management Council informed of the charity’s current financial position. The Management Council normally meets 4 times annually and also employs written resolutions as part of the governing process. Informal meetings and exchanges by phone and email take place between them.

New members of the Management Council are provided with the following information on appointment. A copy of the Memorandum and Articles and a breakdown of the organisational structure of the charity; The current financial position of the charity, as of the latest completed month; Current health and safety operational procedures; Care and re-homing priorities and the ethics underlying the work of the charity; Plans and projects being considered or currently operated by the charity; Contact details of all members of the Management Council and copies of minutes of the current year.

Members of the Management Council are encouraged to review Charity Commission and OSCR guidance on procedures and obligations of charity trustees.

Prior to their appointment, trustees must spend at least one year working as a volunteer in some capacity and are encouraged to continue to remain actively involved in work of the charity throughout their appointment.

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

For the purposes of daily management and operation of Border Collie Rescue, the charity separates its work into two divisions, being:

Welfare , responsible for all aspects of the rescue, care and placement of dogs taken in by the charity and; Administration , being all other activities required in support of the objects of the charity and the work of the Welfare division. The roles of Divisional Managers are delegated to two trustees to run these divisions. They implement the directives of the Management Council, reporting back to trustees and council regarding progress in the appropriate areas for which they are responsible. They are designated authority to make purchases on behalf of the charity up to a limit set by the council and to pay the day to day running costs.

Each of these divisions has separate bank accounts with NatWest and separate cash accounts, and all expenditure and most income now goes through these accounts. Welfare also has a NatWest reserve account receiving some income from standing order payments and funds transferred to HBSC as required.

Payments from all bank accounts require two trustee signatories and all Welfare bank and cash accounts are restricted funds for use only on the care and welfare of dogs.

The trustees may appoint other managers, at their discretion, to supervise and manage individual projects. On appointment, and for the duration of the appointment, such individuals work under the supervision of the Divisional Managers. Outreach groups and individual volunteers who assist the work of the charity can be appointed by, and work under the supervision of, the Divisional Managers.

OBJECTIVES AND ACTIVITIES

Objectives and aims for public benefit

The principal objects and activities of Border Collie Rescue are defined in its governing document:

The trustees of Border Collie Rescue are aware of guidance published by the Charity Commission on Public Benefit and the guidance is taken into account when they review the objectives and activities of the charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Procedures are in place to reduce risks of liability by ensuring compliance to Health and Safety laws covering volunteers working for the charity and members of the public that come into contact with the charity. Although not a legal requirement, the charity has a written health and safety policy.

Procedures covering major transactions and the handling of funds, resources and income exist to reduce risks of fraud, theft or error.

Review of activities

Over this current financial year the charity has restricted its activities to those directly outlined in its objects being the rescue and rehoming of dogs and supporting members of the public in need of advice or financial assistance to enable them to keep their dogs rather than part with them. In addition, time and work has been put into planning and developing the property known as Barmark in Dumfries and Galloway to be a rehabilitation and assessment centre for the charity. There has been no new outreach projects launched and the charity has not attended any stalls or events.

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Furtherance of objects

Border Collie Rescue uses foster homes to accommodate most of the dogs it takes in.

The centre near Dumfries can accommodate and rehabilitate a small number of dogs with behavioural or medical issues and is being developed to take in more dogs and for a number of additional purposes.

The ability to conduct sheepdog and other assessment exists in both Dumfries and Richmond.

Numbers of foster homes vary according to availability of suitable volunteers and their other commitments. The Dumfries centre can accommodate 4 dogs with others held in foster homes in England but currently there are no foster homes in Scotland.

Typically, the charity still has between 20 and 25 dogs in its care at any time, accommodated in adapted outbuildings or within dwelling houses in foster homes or at the Dumfries centre in the farmhouse.

The charity offers help and advice about behavioural and training issues and on overcoming problems, encouraging dog owners of any breed to keep their pets rather than re-home them and helps other rescue organisations understand the needs of Border Collies in their care and find them the most suitable homes.

Border Collie Rescue is moving its principal office to Barmark in Dumfriesshire. The necessity for a non-geographical 0845 number has diminished and it will be phased out over the next year and replaced by a geographic land line number. A mobile number is also being provided.

Border Collie Rescue continues to run 4 dedicated websites. The main website 'Border Collie Rescue on Line' has sections specific to breed and behavioural advice, available free to the public throughout the world.

It also contains updated information about Coronavirus, its effect on animals and the work of the charity. A Scottish Website offers resources specific to Border Collie owners resident in Scotland.

A video website offers video information about the breed, specific issues and the work of the charity. A fourth website provides resources to encourage people to keep themselves and their dogs fit.

The Border Collie Rescue breed library of books, video and reference material has been moved to Barmark where it is available, by appointment, for people to access and read or watch in the centre's staff room. The library has books and DVDs about Border Collies, sheepdogs, sheep, farming and related subjects.

Next year the charity will recommence its outreach program to take information about the breed and general animal welfare issues to the public via audio/visual displays at village halls, schools and appropriate venues and also attend a small number of shows and events.

Assessing for re-homing

The assessment process starts with livestock. Being a stock working breed this is essential to enable us to know how a dog will behave around sheep and other stock. Dogs with strong working inclinations, instinct and ability are best rehomed to working homes that can fulfil their needs otherwise frustration may set in which will induce behaviour in the dog of the sort that brought it to us in the first place.

It will also tell us if the dog is natural, requires training from start or is a chaser that would be a liability around livestock and needs to be kept away from sheep or kept secure if coming into contact with them.

For those that show no interest in livestock or are seen to be a liability, next comes assessments for other work like scent discrimination skills as sniffer dog or search and rescue dogs although the latter could not apply to stock chasers as much search work is carried out where sheep graze.

Next, for active dogs comes working trials, agility and other interactive disciplines and for those that have no interest but yearn for an active life running with their owner on foot of on a bike.

Those with a mission in mind but not inclined to energetic activities there is a need for assistance dogs, pets as therapy (PAT dogs) and similar activities helping people.

Even with Border Collies there are many that do not have a working inclination or wish to exert so life as a companion is their inclination. Bearing in mind what we have learned about the dog from the above a domestic home with a single person, couple or family would be what it would be best at.

The key points to remember through all of this is to keep the dog’s brain occupied, give it some sort of 'mission' and find homes where it can interact with its owner and share something they have in common.

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Identifiable benefit

Border Collie Rescue takes the majority of dogs directly from their previous owners who have found themselves unable to keep their dog and have sought our help in alleviating their dilemma.

The balance of dogs come from other rescue organisations or local authority pounds; thus enabling the other organisation to provide further assistance to the public with the resources freed by our intervention.

All of our services are free or subject to a voluntary donation and available to all individuals and organisations resident throughout England, Wales and Scotland. We only offer advice to Northern Ireland.

As we make no charge to take in dogs and all dogs re-homed are offered on the basis of a voluntary donation, people on low incomes are not excluded from benefiting from our services.

By the application of assessments to reveal the potential of each dog coming into its care, Border Collie Rescue is able to target homes for dogs that can provide additional benefit to humanity and the public. Examples include Police / Prison Service scenting work, Search and Rescue work and assistance dogs.

By the giving of small grants, the charity is able to assist people who are receiving state benefit with the provision of food or veterinary care to enable them to keep their much-loved pet during their time of difficulty. Such grants are paid directly to the service provider i.e. - Vet, Dog food supplier, Etc.

The facilities provided by Border Collie Rescue are designed to assist members of the public and other organisations in resolving problems they are having with their dogs or gain a greater understanding of the breed or more general animal welfare issues and good husbandry practices.

By provision of quality advice and support the charity is able to assist some members of the public to keep their pets and alleviate the need for re-homing.

The use of video and audio visual presentations enable the charity to put its messages over in a more subtle or entertaining way. Where possible, DVD's of videos made by, or on behalf of, the charity are played at shows and events the charity attends, reaching a larger audience.

There are no restrictions on who may benefit from our services.

Internet-based facilities are available free to any member of the public through public libraries, drop in centres or other free internet access providers; consequently no one is excluded due to financial constraints.

The charity plans to be able to offer a limited number of places to provide temporary accommodation to dogs belonging to elderly or disabled people or single people on benefits who need to go into hospital and who have no family to look after their dogs and cannot afford kennelling.

Scotland

Border Collie Rescue is a Cross Border charity, registered with OSCR and has a base in Scotland at Barmark Farm which is divided into two holdings and amenity land totalling 15 acres. Sheep are kept on the property and are used for assessing the dogs for herding interest, ability or potential liability. Barmark is also used for post-operative convalescence with up to 4 dogs staying in the farmhouse at any given time.

The property has recently become the administration office and registered office of the charity. From there dogs go over the Border to England for further assessment and accommodation in foster homes.

Decisions on placing dogs in new homes are made from the rehoming office at Jubilee House in Yorkshire which was previously the main administrative office of the charity.

The Assessment and Rehabilitation Centre at Barmark Farm, Corsock

It is intended to develop Barmark Farm into a registered and licenced Animal Welfare Establishment with attached accommodation and educational facilities in the form of flats and a visitor's centre.

A range of outbuildings surround a central yard and will be developed in stages as funds are raised. This is to be achieved in four steps. A description is below with a diagram of the layout.

-5-

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Phase 1a is the creation of dog accommodation areas and a general purpose support room.

There will be five accommodation units taking either two or three dogs in each and all linked together so dogs can be isolated or mix as a larger groups. There will be a quarantine unit away from the rest.

All will have underfloor heating, plenty of natural light and individual sleeping areas with access to outside runs. This will be serviced by a plant room with boilers, solar storage batteries, water purification units and electricity distribution / isolation boards. This room will hold all such equipment for the entire project.

The general purpose support room will offer first aid / recovery / kitchen and grooming facilities until completion of Phase 1b.

Phase 1B is the creation of storage, dog kitchen and grooming rooms and a general office.

On completion of this stage the multi-purpose room set up in Phase 1a will become a dedicated first aid and recovery room for aftercare of dogs being neutered or spayed and for general first aid and veterinary inspection.

Phase 2 is the development of one of the 2 story barns into 3 accommodation areas for volunteers and students.

The ground floor will have a one double bedroom flat with disabled access and a sofa bed in the lounge. Upstairs will be two studio flats consisting of a bed sitting room, WC/shower room and kitchenette.

Phase 3 is the development of the second 2 story barn and adjoining single story L shaped byre into a visitors centre.

A glazed extension will form a reception area leading through to a soft seating class room with ladies, gents and disabled toilets off. A fire door will lead through to a stairwell to the first floor with a fire escape into the yard. The ground and first floor will form two multi-purpose rooms each capable of being adapted as a classroom, projection room, display area or dining room for up to 20 to 30 people dependent on use.

-6-

BORDER COLLIE RESCUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 wc Phase 2 Diagram showing planned allocation of use of buildings at Barmark Farm Phase la Stor• Phase 1 b

BORDER COLLIE RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

The results for the year are set out in the attached financial statements.

Reserves policy

After the purchase of Barmark most reserves were committed but are now being rebuilt.

Because of the charities reliance on motor transport to carry out its objects the need to have a permanent emergency contingency fund in reserve to cover the cost of purchasing a second hand vehicle should one of the existing two vehicles owned by the charity break down beyond repair. This reserve is £4,000.

Border Collie Rescue receives its primary funding by voluntary public donation and self-generated fundraising activities. Within this financial year, the charity has received £1,000 of grant funding (2024: £nil) and has made no grant funding applications.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 19 December 2025 and signed on its behalf by:

M D Cooke - Trustee

-8-

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BORDER COLLIE RESCUE

Independent examiner's report to the trustees of Border Collie Rescue ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Accountants in England and Wales (ICAEW).

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or

  2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006;

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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 Priest FCA

The Institute of Chartered Accountants in England and Wales

UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York YO19 5UW

22 December 2025

-9-

BORDER COLLIE RESCUE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
142,738
Charitable activities
Dog welfare and services
-
Total
142,738
EXPENDITURE ON
Raising funds
548
Charitable activities
Dog welfare and services
59,570
Total
60,118
NET INCOME/(EXPENDITURE)
82,620
Transfers between funds
14
(2,312)
Net movement in funds
80,308
RECONCILIATION OF FUNDS
Total funds brought forward
221,248
TOTAL FUNDS CARRIED FORWARD
301,556		 Restricted
funds
£
6,610
1,000
7,610
-
7,977
7,977
(367)
2,312
1,945
19,935
21,880		 2025
Total
funds
£
149,348
1,000
150,348
548
67,547
68,095
82,253
-
82,253
241,183
323,436		 2024
Total
funds
£
74,773
-
74,773
-
30,528
30,528
44,245
-
44,245
196,938
241,183

The notes form part of these financial statements

-10-

BORDER COLLIE RESCUE

BALANCE SHEET 31 MARCH 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
9
184,860
CURRENT ASSETS
Stocks
10
3,892
Debtors
11
139,615
Cash at bank and in hand
12,448
155,955
CREDITORS
Amounts falling due within one year
12
(5,955)
NET CURRENT ASSETS
150,000
TOTAL ASSETS LESS CURRENT LIABILITIES
334,860
CREDITORS
Amounts falling due after more than one year
13
(33,304)
NET ASSETS
301,556
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
-
21,880
21,880
-
21,880
21,880
-
21,880		 2025
Total
funds
£
184,860
3,892
139,615
34,328
177,835
(5,955)
171,880
356,740
(33,304)
323,436
301,556
21,880
323,436		 2024
Total
funds
£
186,922
4,282
53,166
40,738
98,186
(6,277)
91,909
278,831
(37,648)
241,183
221,248
19,935
241,183

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

-11-

BORDER COLLIE RESCUE

BALANCE SHEET - continued 31 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 19 December 2025 and were signed on its behalf by:

M D Cooke - Trustee

The notes form part of these financial statements

-12-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. CHARITY INFORMATION

Border Collie Rescue is a private charitable company, limited by guarantee, registered with the Charity Commission in England and Wales, and the Office of the Scottish Charity Regulator (OSCR) in Scotland.

The address of its registered office is Heritage House, Murton Way, Osbaldwick, York, YO19 5UW. The address of its administrative office is Barmark Farm, Corsock, Castle Douglas, Dumfries and Galloway, DG7 3DS.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Legacy income recognised as receivable at the balance sheet date has been estimated where necessary on the basis of information provided by the executors or from post balance sheet receipts. Legacy income is therefore subject to some degree of measurement uncertainty.

When donors specify that donations and grants are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - not provided Centre equipment & facilities - 15% on reducing balance Motor vehicles - 15% on reducing balance Computer and camera equipment - 25% on reducing balance

Stocks

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

continued...

-13-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. The trustees may earmark part of the charity's unrestricted funds to be used for particular purposes in the future. The trustees have the power to re-designate such funds within unrestricted funds

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Concessionary loans

Concessionary loans are recognised at the amount received less any cash repayments, rather than at fair value.

3. DONATIONS AND LEGACIES

Donations
Legacies
4.
GRANTS PAYABLE
Dog welfare and services
The total grants paid to individuals during the year was as follows:
Donations to Ukraine
Various miscellaneous		 2025
£
15,201
134,147
149,348
2025
£
-
2025
£
-
-
-		 2024
£
9,476
65,297		 2024
£
9,476
65,297
74,773
2024
£
2,238
2024
£
1,988
250
2,238
2,238

Grants payable in the prior year includes £2,238, of which £1,988 represents donations of goods and equipment for dogs impacted by the war in Ukraine.

continued...

-14-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025 2024
£ £
Depreciation - owned assets 1,688 1,956
Other operating leases 2,160 3,212
Deficit on disposal of fixed assets 374 -
Accountancy and independent examination fees 1,808 1,530

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

7. STAFF COSTS

The were no individuals employed by the charity during the current or prior year.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
71,817
EXPENDITURE ON
Charitable activities
Dog welfare and services
23,663
NET INCOME/(EXPENDITURE)
48,154
Transfers between funds
(2,067)
Net movement in funds
46,087
RECONCILIATION OF FUNDS
Total funds brought forward
175,161
TOTAL FUNDS CARRIED FORWARD
221,248		 Restricted
funds
£
2,956
6,865
(3,909)
2,067
(1,842)
21,777
19,935		 Total
funds
£
74,773
30,528
44,245
-
44,245
196,938
241,183

continued...

-15-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9. TANGIBLE FIXED ASSETS

Centre
Freehold
equipment
property
& facilities
£
£
COST
At 1 April 2024
175,886
8,536
Disposals
-
(2,645)
At 31 March 2025
175,886
5,891
DEPRECIATION
At 1 April 2024
-
6,286
Charge for year
-
289
Eliminated on disposal
-
(2,313)
At 31 March 2025
-
4,262
NET BOOK VALUE
At 31 March 2025
175,886
1,629
At 31 March 2024
175,886
2,250
10.
STOCKS
Raw materials
Finished goods
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Legacies receivable
Prepayments		 Computer
and
Motor
camera
vehicles
equipment
£
£
26,499
16,656
-
(1,519)
26,499
15,137
18,661
15,708
1,175
224
-
(1,477)
19,836
14,455
6,663
682
7,838
948
2025
£
135
3,757
3,892
2025
£
137,643
1,972
139,615		 Totals
£
227,577
(4,164)
223,413
40,655
1,688
(3,790)
38,553
184,860
186,922
2024
£
350
3,932
4,282
2024
£
50,000
3,166
53,166		 Totals
£
227,577
(4,164)
223,413
40,655
1,688
(3,790)
38,553
184,860
186,922
2024
£
350
3,932
4,282
2024
£
50,000
3,166
53,166
53,166

continued...

-16-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors and accruals
Other creditors		 2025
£
1,611
4,344
5,955		 2024
£
1,933
4,344
6,277

Other creditors falling due within one year includes the balance on a concessionary loan. Please see note 15 for further details.

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025 2024
£ £
Other creditors 33,304 37,648

Other creditors falling due after more than one year includes the balance on a concessionary loan. The total amount repayable after five years is £15,204. Please see note 15 for further details.

14. MOVEMENT IN FUNDS

Unrestricted funds
Central fund
Emergency vehicle designated fund
Restricted funds
Welfare
Yorkshire restricted fund
Welfare - Scotland
TOTAL FUNDS		 Net
movement
At 1.4.24
in funds
£
£
217,248
82,620
4,000
-
221,248
82,620
10,829
1,744
8,797
(2,111)
309
-
19,935
(367)
241,183
82,253		 Transfers
between
funds
£
(2,312)
-
(2,312)
2,312
-
-
2,312
-		 At
31.3.25
£
297,556
4,000
301,556
14,885
6,686
309
21,880
323,436

continued...

-17-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
Central fund
Restricted funds
Welfare
Yorkshire restricted fund
Tree planting
TOTAL FUNDS		 Incoming
resources
£
142,738
6,610
-
1,000
7,610
150,348		 Resources
Movement
expended
in funds
£
£
(60,118)
82,620
(4,866)
1,744
(2,111)
(2,111)
(1,000)
-
(7,977)
(367)
(68,095)
82,253

Comparatives for movement in funds

Unrestricted funds
Central fund
Centre contingency
Rehab centre fund
Emergency vehicle designated fund
Restricted funds
Welfare
Yorkshire restricted fund
Welfare - Scotland
TOTAL FUNDS		 Net
movement
At 1.4.23
in funds
£
£
26,257
48,154
17,904
-
125,000
-
6,000
-
175,161
48,154
11,304
(2,542)
9,914
(1,117)
559
(250)
21,777
(3,909)
196,938
44,245		 Transfers
between
funds
£
142,837
(17,904)
(125,000)
(2,000)
(2,067)
2,067
-
-
2,067
-		 At
31.3.24
£
217,248
-
-
4,000
221,248
10,829
8,797
309
19,935
241,183

continued...

-18-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Central fund 71,817 (23,663) 48,154
Restricted funds
Welfare 2,956 (5,498) (2,542)
Yorkshire restricted fund - (1,117) (1,117)
Welfare - Scotland - (250) (250)
2,956 (6,865) (3,909)
TOTAL FUNDS 74,773 (30,528) 44,245

Unrestricted funds:

Centre Contingency Fund

This fund was designated as a contingency for potential centre expenses. The trustees resolved to remove this designated fund in the prior year.

Emergency Vehicle Fund

This fund has been designated for expenditure on the purchase of an emergency vehicle, as required should the vehicles presently held cease to be operational. The trustees resolved to reduce this fund to £4,000 in the prior year.

Restricted funds:

Welfare Fund

Donations made to the welfare fund are used exclusively for costs relating directly to the welfare of dogs in the charity's care.

Welfare Fund - Scotland

The fund represents donations made to the welfare fund, specifically for the care of dogs in Scotland.

Yorkshire Fund

This fund represents a donation received with the restriction that the funds be utilised exclusively for the care of dogs taken in from or resident in Yorkshire.

Tree Planting Fund

This fund represents a grant received with the restriction that the funds be utilised exclusively for the planting of trees around the grazing fields.

Transfers between funds:

During the year, transfers have been made from central unrestricted funds to the welfare fund, relating to restricted welfare costs incurred using central funds, totalling £2,312 (2024: £2,067).

continued...

-19-

BORDER COLLIE RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. RELATED PARTY DISCLOSURES

During previous financial years, Mr M D Cooke, a trustee of the Charity, made personal cash and debit card payments on behalf of the Charity, which were then reimbursed. However, from the current financial year, this no longer occurs.

During the prior financial year, the charity purchased 34% of a property in Scotland known as Barmark, which is used by the charity as a dog rehabilitation centre. The remaining 66% of the property is owned by Miss N M Oliver, a trustee of the charity.

To assist with the charity's contribution to the purchase of the property, Mr M D Cooke provided the charity with a loan of £43,400. The loan is interest free and repayable in monthly instalments over 10 years. The outstanding balance at the year end was £37,648, of which £33,304 falls due after more than one year.

-20-