CHARITY REGISTRATION NUMBER: 1131552
WHITEHALL DOG RESCUE UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
WHITEHALL DOG RESCUE
FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
| PAGES | |
|---|---|
| Trustees' annual report | 1 to 3 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 to 10 |
WHITEHALL DOG RESCUE
TRUSTEES' ANNUAL REPORT
YEAR ENDED 30 SEPTEMBER 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name Whitehall Dog Rescue Charity registration number 1131552 Principal office Greenacres Farm Cave Lane East Ardsley Wakefield WF3 2BB THE TRUSTEES K Fojt P Winterbottom P Harrison H Fojt ACCOUNTANTS Wine & Co Chartered Accountants
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity, an unincorporated association, is governed by a Declaration of Trust dated 20 August 2010. Its management is vested in the trustees.
The trustees are appointed for life unless they become disqualified, resign or are removed.
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WHITEHALL DOG RESCUE
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 30 SEPTEMBER 2025
OBJECTIVES AND ACTIVITIES
The principal activities of the charity are to relieve the suffering of dogs in need of care and attention and in particular to provide and maintain kennels, refuges, rescue homes, animal hospitals, animal sanctuaries or other facilities for the reception and care of unwanted dogs and the treatment of sick or ill treated dogs.
SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT IN RELATION TO THESE OBJECTIVES:
The trustees have complied with the duty in Section 4 of the 2011 Charities Act to have due regard to guidance on public benefit issues by the Charity Commission.
The charity offers refuge to dogs that would otherwise be destroyed. Stray dogs are taken to council kennels where, if a home cannot be found, they are euthanased after seven days. The charity collects these dogs on their last day and brings them to safety within it's kennels, later to be rehomed. Members of the general public also contact the charity with dogs they are wanting to rehome. Where possible the charity offers places to those considered to be most endangered. If the charity is full and is is unable to offer rescue spaces, the dogs are advertised and directed to suitable homes and the new owners advised on correct procedures.
The charity neuters, vaccinates, seeks veterinary care and rehabilitates its dogs. Great care is taken with rehoming to correct match the dogs with the new owners. All dogs are micro chipped to the charity. Chips are retained throughout the lifetime of the dogs to ensure their safety. The charity operates a permanent resident sanctuary which provides in-house lifetime care for those dogs that cannot be rehomed. The charity has a one hundred percent non destruction policy.
The charity also takes dogs on visits to residential homes and homes for the mentally handicapped for the residents to interact and enjoy. The charity holds events at the rescue at which it encourages children and others to participate and meet the dogs in order to promote dog rescue awareness and canine care.
ACHIEVEMENTS AND PERFORMANCE
SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY DURING THE YEAR:
Whitehall Dog rescue collected dogs that were due to be destroyed at the council dog compounds and rehabilitated them ready for rehoming. The charity also gave kennel places to dogs from members of the general public. Dogs were rehomed following an established home checking procedure.
FINANCIAL REVIEW
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, The Charities Act 2011 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with The Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102).
The Trustees have not yet developed a policy on reserves.
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WHITEHALL DOG RESCUE
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 30 SEPTEMBER 2025
TRUSTEES' RESPONSIBILITIES STATEMENT
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume
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that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' annual report was approved on 29 July 2026 and signed on behalf of the board of trustees by:
P Winterbottom Trustee
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WHITEHALL DOG RESCUE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHITEHALL DOG RESCUE
YEAR ENDED 30 SEPTEMBER 2025
I report to the trustees on my examination of the financial statements of Whitehall Dog Rescue ('the charity') for the year ended 30 September 2025.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
D Scott FCA Independent Examiner
20-22 Bridge End, Leeds, LS1 4DJ
29 July 2026
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WHITEHALL DOG RESCUE
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 SEPTEMBER 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| fundsTotal funds | Total funds | |||
| Note | £ | £ | £ | |
| Incoming resources | ||||
| Voluntary income | 4 | 268,035 | 268,034 | 236,705 |
| Charitable activities | 5 | 9,004 | 9,004 | 883 |
| -------------------------------- | -------------------------------- | -------------------------------- | ||
| Total incoming resources | 277,039 | 277,038 | 237,588 | |
| ================================ | ================================ | ================================ | ||
| Resources expended | ||||
| Expenditure incurred in respect of: | ||||
| Charitable activities | 6 | (160,189) | (160,189) | (222,868) |
| Governance costs - examination of accounts | (3,734) | (3,734) | (3,978) | |
| Other expenditure | 7 | – | – | (118) |
| -------------------------------- | -------------------------------- | -------------------------------- | ||
| Total resources expended | (163,923) | (163,923) | (226,964) | |
| ================================ | ================================ | ================================ | ||
| -------------------------------- | -------------------------------- | -------------------------------- | ||
| Net incoming resources and net movement in funds | 113,116 | 113,115 | 10,624 | |
| ================================ | ================================ | ================================ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 196,315 | 196,315 | 185,691 | |
| -------------------------------- | -------------------------------- | -------------------------------- | ||
| Total funds carried forward | 309,431 | 309,431 | 196,314 | |
| ================================ | ================================ | ================================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 10 form part of these financial statements.
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WHITEHALL DOG RESCUE
STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible fixed assets | 11 | 20,381 | 27,347 | ||
| CURRENT ASSETS | |||||
| Debtors | 12 | 5,212 | 2,926 | ||
| Cash at bank and in hand | 296,103 | 177,970 | |||
| -------------------------------- | -------------------------------- | ||||
| 301,315 | 180,896 | ||||
| CREDITORS: amounts falling due | |||||
| within one year | 13 | 12,266 | 11,928 | ||
| -------------------------------- | -------------------------------- | ||||
| NET CURRENT ASSETS | 289,049 | 168,968 | |||
| -------------------------------- | -------------------------------- | ||||
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 309,430 | 196,315 | |||
| -------------------------------- | -------------------------------- | ||||
| NET ASSETS | 309,430 | 196,315 | |||
| ================================ | ================================ | ||||
| FUNDS OF THE CHARITY | |||||
| Unrestricted funds | 309,431 | 196,314 | |||
| -------------------------------- | -------------------------------- | ||||
| Total charity funds | 309,431 ================================ |
196,314 ================================ |
These financial statements were approved by the board of trustees and authorised for issue on 29 July 2026, and are signed on behalf of the board by:
P Winterbottom Trustee
The notes on pages 7 to 10 form part of these financial statements.
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WHITEHALL DOG RESCUE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2025
1. GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Greenacres Farm, Cave Lane, East Ardsley, Wakefield, WF3 2BB.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Incoming resources
Voluntary income is included in full in the Statement of Financial Activities when received.
Resources expended
Resources expended on charitable activities are included in the Statement of Activities on an accruals basis.
Tangible assets
Tangible assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25% straight line Motor vehicles - 25% straight line
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WHITEHALL DOG RESCUE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2025
3. ACCOUNTING POLICIES (continued)
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. VOLUNTARY INCOME
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| DONATIONS | |||||
| Donations | 268,035 | 268,034 | 236,704 | 236,705 | |
| ================================ | ================================ | ================================ | ================================ | ||
| 5. | CHARITABLE ACTIVITIES | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Dog adoption fees | 9,004 | 9,004 | 883 | 883 | |
| ======================= | ======================= | ============== | ============== | ||
| 6. | CHARITABLE ACTIVITIES | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Vet bills | 5,674 | 5,674 | 3,370 | 3,370 | |
| Dog food and dog accessories | 4,824 | 4,824 | 5,369 | 5,369 | |
| Wages and salaries | 105,438 | 105,438 | 66,507 | 66,507 | |
| Employers' national insurance | 2,583 | 2,583 | 832 | 832 | |
| Employers' pension costs | 2,230 | 2,230 | 1,521 | 1,521 | |
| Rates & water | 4,153 | 4,153 | 1,111 | 1,111 | |
| Light and heat | 6,594 | 6,594 | 10,293 | 10,293 | |
| Repairs and maintenance | 7,971 | 7,971 | 100,927 | 100,927 | |
| Insurance | 1,426 | 1,426 | 9,466 | 9,466 | |
| Motor expenses | 5,901 | 5,901 | 3,260 | 3,260 | |
| Telephone | 186 | 186 | 984 | 984 | |
| Depreciation | 11,916 | 11,916 | 11,710 | 11,710 | |
| Irrecoverable VAT (partial exemption) | 1,024 | 1,024 | 5,203 | 5,203 | |
| Sundry expenses | 217 | 217 | 2,270 | 2,270 | |
| Paypal fees | 52 | 52 | 45 | 45 | |
| -------------------------------- | -------------------------------- | -------------------------------- | -------------------------------- | ||
| 160,189 | 160,189 | 222,868 | 222,868 | ||
| ================================ | ================================ | ================================ | ================================ |
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WHITEHALL DOG RESCUE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2025
7. OTHER EXPENDITURE
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | ||
| £ | £ | £ | £ | ||
| Interest paid | – | – | 118 | 118 | |
| ============== | ============== | ============== | ============== | ||
| 8. | NET INCOMING RESOURCES | ||||
| Net incoming resources is stated after charging/(crediting): | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 11,916 | 11,710 | |||
| ============================ | ============================ | ||||
| 9. | INDEPENDENT EXAMINATION FEES | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial | statements | 2,700 ======================= |
2,550 ======================= |
10. TRUSTEE REMUNERATION AND EXPENSES
No remuneration was paid to any trustee during the year (2023 £23,077)
11. TANGIBLE FIXED ASSETS
| Plant and | Motor | ||
|---|---|---|---|
| machinery | vehicles | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 October 2024 | 125,095 | 93,604 | 218,699 |
| Additions | 4,950 | – | 4,950 |
| -------------------------------- | ---------------------------- | -------------------------------- | |
| At 30 September 2025 | 130,045 | 93,604 | 223,649 |
| ================================ | ============================ | ================================ | |
| Depreciation | |||
| At 1 October 2024 | 122,397 | 68,955 | 191,352 |
| Charge for the year | 1,131 | 10,785 | 11,916 |
| -------------------------------- | ---------------------------- | -------------------------------- | |
| At 30 September 2025 | 123,528 | 79,740 | 203,268 |
| ================================ | ============================ | ================================ | |
| Carrying amount | |||
| At 30 September 2025 | 6,517 | 13,864 | 20,381 |
| ================================ | ============================ | ================================ | |
| At 30 September 2024 | 2,698 | 24,649 | 27,347 |
| ================================ | ============================ | ================================ |
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WHITEHALL DOG RESCUE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2025
12. DEBTORS
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Prepayments and accrued income | 2,990 | 968 |
| Other debtors | 2,222 | 1,958 |
| ----------------------- | ----------------------- | |
| 5,212 | 2,926 | |
| ======================= | ======================= | |
| CREDITORS: amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | 7,920 | 7,866 |
| Amounts owed to undertakings in which the charity has a | ||
| participating interest | 932 | 932 |
| Accruals and deferred income | 2,701 | 2,549 |
| Social security and other taxes | 713 | 315 |
| Other creditors | – | 266 |
| ---------------------------- | ---------------------------- | |
| 12,266 | 11,928 | |
| ============================ | ============================ |
13. CREDITORS: amounts falling due within one year
14. PENSIONS AND OTHER POST RETIREMENT BENEFITS
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,230 (2024: £1,521).
15. RELATED PARTIES
During the year the charity received donations of unrestricted funds totalling £120,000 (2024 £150,000) from The Keith Howards foundation (formerly known as The Emerald Foundation) of which K Fojt and H Fojt are Trustees.
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