Registered Charity number: 1135539 BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees and Unaudited Financial Statements Year ended 31 December 2024 Page I
BRISTOL DOG ACTION WELFARE GROUP Year ended 31 December 2024 CONTENTS Page Charity information Report of the Trustees Independent Examiner's Report Statement of Financial Activities 10 Balance Sheet 11 Notes to the Financial Statements 12-19 Page 2
BRISTOL DOG AcfioN WELFARE GROUP CHARITY INFORMATION for the year ended 31 December 2024 Principal address 16 Sherbourne Avenue Bradley Stoke BRISTOL BS32 8BB Trading address Knoll View Biddisham AXBRIDGE BS26 2RE Registered Charity number 1135539 Trustees Hilary McEwen-Smith Geraldine Watkins Lynette Butler Colin Watkins Steve Blewett Julie Cottingham (resigned as Chair 16/6/2024} Chair Secretary (appointed 17/1/2024} Treasurer (appointed 1215/20241 Trustee (probation 117/2024 resigned 20/10/2024} Independent examiner Bishop Fleming Audit Limited IOTemple Back Redcliffe BRISTOL BSI 6FL Treasurer Colin Watkins 16 Sherbourne Avenue Bradley Stoke BRISTOL BS32 8BB Bank Barclays Bristol Branch Solicitors Shakespeare Martineau 6 Queen Square BRISTOL BSI 4JE Page 3
BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees for the year ended 31 December 2024 STRUCTURE GOVERNANCE AND MANAGEMENT Type of governing document: Constitution (adopted 15 September 2009) How the charity is constituted: Association Trustee selection methods: Appointed by existing Trustees Risk management New Trustees are provided with the Charity Commission documents covering roles and responsibilities of becoming a Trustee, together with a copy of the Charity GDPR Policy, Safeguarding Policy. Equal Opportunity Policy and the Staff Handbook to ensure they understand their responsibilities as an employer. The Charity shall have the following positions: Chairman, Secretary and Treasurer, all of whom are elected on an annual basis at the AGM. The Trustees have conducted a review of the major risks to which the Charity is exposed which would be to run out of funds to continue. This has been mitigated by the Trustees decision to retain a minimum of 12/24 months running costs and retained within the Charity reserve account with Barclays Bank PLC. Safeguarding, Equal Opportunity and GDPR Policies are all in place. Objectives The objective of the Charity is to rescue, rehabilitate and re-home ex-racing greyhound5 and ex-working lurchers, ensuring all dogs in their care are fully vaccinated, neutered. micro-chipped and receive flea and worm treatment prior to being re-homed. Each prospective home is fully vetted and meets with the specified adoption criteria prior to re-homing. In late 2019 the Charity purchased the freehold kennels at Knoll View, Biddisham. This purchase was achieved by the use of funds the Charity had been saving over the years and the legacy that it received in 2018 and a bank commercial mortgage. There is room to expand in the future, should the Trustee5 wish to. The Bank mortgage has now been repaid and the Charity own the property and land outright. Page 4
BRISTOL DOG ACTION WELFARE GROUP Report of the Trustees [continued] for the year ended 31 December 2024 Activities Fundraising activities remain a focal activity of the Charity with a full programme in 2024. As usual, many supermarket collections were organised along with various street collections. Dog shows were held, as were dog walks. Talks to various Wl's were undertaken. The Trustees also arranged some events at Knoll View, including a dog show and various social walks. The Charity remains the nominated Charity for three Pets At Home stores in Bristol and North Somerset and the Charity has a close working relationship with them all in support of their Pet Adoption Scheme. During 2021 they provided a Grant to purchase a new animal transporter and also donated several pallets of food and were a fantastic support during the pandemic. The Trustees approached them for a further grant to assist with the erection of two new isolation kennels with a total cost in excess of £47.000. The Foundation visited Knoll View and the application was successful and building commenced with the initial groundwork and then erection of the kennels and fencing and was completed in September 2023. Pictures below show the before and after and the Trustees are so grateful for all the support they receive from Pets at Home Foundation. A further grant of £10479 was agreed in 2024 to assist with a new roof and heating system in the old block of Six kennels. We are also the nominated Charity for Platinum Petcare Limited, with whom we have a fantastic relationship. The Director has undertaken several virtual fundraising events for us and continue to be a huge support to the Charity. Public Benefit By taking dogs on events, it has enabled many members of the public to help overcome a fear of dogs (particularly children) by a simple "meet and greet" exercise. These dogs are so Quiet and graceful that many children who have a real fear of dogs actually end up on the do5 beds cuddling them and their parents are most grateful of our help. The Trustees and a loyal group of volunteers, all of who enjoy "showing offf their dogs, undertake all of these events. This in turn has actually increased volunteers confidence in meeting and dealing with the general public. The Charity is fortunate to have many volunteer dog walkers at the Centre and many say how therapeutic it is to just walk, cuddle and groom the dogs. In addition during 2023 the Charity took on some local Community Payback who arrive with a supervisor. These are individuals many of whom have been in the wrong place at the wrong time" and have been given Community Payback. They all enjoy their time with the Charity and this has also enabled several maintenance jobs to be undertaken. Page 5
BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees [continued] for the year ended 31 December 2024 ACHIEVEMENT AND PERFORMANCE 2024 has been a difficult year for the Charity- With ever increasing costs and peoples personal circumstances in the present economic position meaning less people adopting dogs, in 2024 we adopted 40 dogs which is less than normal. Both employees Nina & Ethan have served the full twelve months and have ensured the welfare of the dogs in the Charity'5 care. The Trustees have felt really humbled and so grateful for all of the support of the Charity volunteers and supporters during 2024, especially those that have made financial donations the level of donations seen is just absolutely amazing and knowing the Charity has this support makes it all worthwhile. The Charity lost a great supporter when Hilary Ann Dixon lost her battle for life early in 2024. Hilary was the person who ran the online shop for DAWG as well as helping out hugely at collections etc. She is sorely missed and was a great asset to DAWG. The Charity is lucky to have so rnany kind volunteers who give up their time to help the dogs, we have regular dog walkers at the Rescue Centre and also volunteers who help out at collections. It is safe to say without their contribution the Charity would find it very difficult to run. HI Ho.Hi Ho on hollday wego Happy Holiday5 ..1 DAWG I I... The boarding side of the venture really has taken off, with Lynette Butler taking over the reigns of the administration of this. Where possible boarding has been restricted to five dogs during the Winter and eight in the Summer at any one time, and the diary for 2025 is already filling up. Boarding is only available to dogs which the Charity has re-homed. This brought in over £29.000 to the Charity during 2024. Page 6
BRISTOL DOG ACTION WELFARE GROUP Report of the Trustees [continued] for the year ended 31 December 2024 Due to ill health Hilary McEwen-Smith had to resign from her position as Chair during 2024. To acknowledge her service to the Charity since it was founded it was decided to make her an Honorary Life Trustee with no voting rights. Gerry Watkins took over the position of Chair with Lynette Butler taking over the Secretary role. Colin Watkin5 was formally elected onto the Committee and continued his role as Treasurer, but with no voting rights due to other family members already serving. Steve Blewett who was well known to the Charity was appointed, initially on a probationary basis and officially became a Trustee 12 May 2024. Julie Cottingham joined on the same basis but did not feel she could devote the necessary time and resigned in October 2024. Fundraising remains a key activity, the Trustees together with a loyal group of volunteer5, (which is ever growing), spent most weekends outside of supermarkets or at organised events, not just raising funds but letting the general public know about these dogs and what they go through and what they endure, as it is a very sad fact that greyhounds are never bred to be anyone'5 pet! ! All fundraising activities are undertaken under the guidance of the Fundraising Regulator. The Charity continues to re-home on average one dog per week, which for a small charity is commendable. The Charity does advertise their dogs by use of social media sites and the internet as well as at events that are organised. The Charity also undertook a number of "home from home" adoptions during the year for which the Charity does not get reimbursed unless by way of a small donations from the old/new owner. The Charity feels extremely fortunate to have been chosen by three of the Pets At Home Stores in the Bristol and North Somerset area as their norninated Charity, and this has been a huge tool in helping to promote the work we do, and the Charity undertake regular collections in each store and receive food donations. The Charity also had five vet students undertake their placements With us during the Summer months. These are second year students and they were a great help and really acted like a spare pair of hands undertaking nail clipping, grooming and helping with the general welfare of the dogs. Our newest Patron, David Olusoga OBE, has been a fantastic support to the Charity during 2024 and being local he has attended numerous organised events las well as owning a DAWG dog) and has very kindly donated some of his fees to Bristol DAWG. He joins our other two Patrons (Author, Andrew Dilger and CEO of the charity Nowzad, Pen Farthing). Page 7
BRISTOL DOG ACTION WELFAI Report of the Trustees [continued] for the year ended 31 December 2024 FINANCIAL REVIEW The Charity needs to retain a reserve of funds to cover on-going monthly costs of running the Charity, which are approximately £11,000 per month. Whilst fundraising events will continue these cannot be relied upon for future income and it is the Trustees views that a minimum reserve of 12124 months costs needs to be retained, as a contingency. At the end of the financial year the Charity had total assets of £930,102 now owning the property outright. Of this figure £208,900 was held in cash balances and in excess of 12 months running c05ts which complies with the rules within the Constitution. The Charity's main sources of income are from adoption fees, fundraising collections, boarding and paddock hire, the Lottery and Sponsor a Kennel Scheme and donations received. The expenditure has supported the key objectives of the Charity in that costs associated with the Rescue Centre and vets bills make up the largest proportion of total outgoings. These two items are provided to ensure the wellbeing and safety of the dogs in the care of the Charity. Every dog receives whatever vetérinary treatment is required and all dogs receive flea treatment, worming and micro-chipping and are neutered in accordance with the Charity objectives. FUTURE PLANS The purchase of the Rescue Centre has created numerous future opportunities for the Trustees. These are kept under constant review. The Charity has already built up a band of local people who volunteer their service5 for such activities as dog walking, helping with general maintenance of the property etc and these will be actively encouraged going forward. There are some capital expenditure projects that the Trustees will consider in the next 2/3 years. The rnain ones being: All three kennel Eardens to be re-designed so less astro turf and more "landscaping"; The car park to be re-surfaced and possibly extended. SUMMARY There is no doubt that 2024 was another year of consolidation for the Charity. The present economic and worldwide issues and the ever increasing cost of everything has presented challenges. That said the Charity continues to thrive and all the Trustees feel extremely proud of what the Charity has achieved and has fully justified the Trustees decision to purchase the Rescue Centre. There are challenging times ahead, with the ever increasing cost of living sure to affect Bristol DAWG, but it is felt that the Charity has the necessary Trustees, staff and volunteers available to ensure that the Charity continues to go from strength to strength and that it can continue to provide animal welfare to as many greyhounds and lurchers as it can. Approved by the Board of Trustees on Ll October 2025 and were signed on its behalf by In Watkins Trustee Page 8
INDEPENDENT EXAMINERS'S REPORT TO THE TRUSTEES OF BRISTOL DOG AcfioN WELFARE GROUP I report to the trustees on my examination of the accounts of Bristol Dog Action Welfare Group {"the Trust") for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 {"the Act"). I report in respect of my examination of the Trust's accounts 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'5 Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,. the accounting records were not kept in accordance with section 130 of the Act; or the accounts did not accord with the accounting records," or the accounts did not comply with the applicable requirements concerning the form and content of account5 set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf 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 wn in this report in order to enable a proper understanding of the accounts to be reached. Joseph Scaife FCA DChA BISHOP FLEMING AUDIT LIMITED Chartered Accountants 10 Temple Back Redcliffe Bristol BSI 6FL Date 23 October 2025 Page 9
BRISTOL DOG ACTION WELFARE GROUP Statement of financial activities for the year ended 31 December 2024 Note Year ended 31 December 2024 Unrestricted Restricted Total funds funds funds Year ended 31 December 2023 Incoming resources Donations. legacies and grants Fundraising events and activities 63,496 10,479 73.975 120,157 93,062 93,062 102,142 Interest receivable 3,647 3,647 1,620 160,205 10,479 170,684 223,919 Resources expended Staff costs Vet bills Donations Fundraising costs Other expenditure 46,640 16,560 3.300 5,146 61.291 46,640 16,560 3.300 5.146 65,891 45,292 12,171 4,433 4.795 66,509 4.600 132,937 4.600 137,537 133,200 Net movement in funds 27.268 5.879 33.147 90,719 Reconciliation offunds." Total funds brought forward 893.147 893,147 802,428 Totalfunds carriedfonvard 920,415 5,879 926,294 893,147 Page 10
BRISTOL DOG ACTION WELFARE GROUP Balance sheet As at 31 December 2024 Note 2024 2023 Fixed assets 662,744 679,841 Current assets Stock Debtors Investments Cash at bank 2,088 6.370 50,000 208.900 1.521 4,080 213,105 267.358 218,706 Creditors: Amounts falling due within one year io (3,808) {5,400) Net current assets 263,550 213,306 Net assets 926.294 893,147 FUNDS OF THE CHARITY Unrestricted Funds General Funds 11 920.415 893,147 Restricted Fund Kennel refurbishment li 5.879 926,294 893,147 The notes form part of the financial statements. The financial statements were approved by the Board of Trustees on Z3 October 2025 and were signed on its behalf by Colin Watkins Trustee Page 11
BRISTOL DOG ACTION WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 Accounting policies Basis of preparation These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021 and with the Charities Act 2011. The charity constitutes a public benefit entity a5 defined by FRS 102. Recognition of income These are included in the Statement of Financial Activities (SOFA) when: the charity becomes entitled to the resources; it is more likely than not fhat the trustees will receive the resources; and the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities. or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met {5.10 to 5.12 FRS102 SQRP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are inc5uded in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient asset5 in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation ur)less the donor or the terms of the appeal have specified otherwise. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report. Page 12
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continued] Accounting policies Icontinued] Income from interest This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Tangible fixed assets for use by the charity These are capitalised if they can be used for more than one year, and cost at least £250. They are valued at cost. The depreciation rates and method5 are disclosed in note 7. Stock Stock held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors Trade and other debtors with no stated interest rate and due within one year are recorded at the amount of cash or other consideration expected to be received. Prepayments are valued at the amount paid. Creditors The charity ha5 creditors which are measured at settlement amounts less any trade discounts. Going concern The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of the authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity's ability to continue as a going concern. thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Fees for examination of the accounts 2024 2023 Independent examinerfs fees 2,100 1,800 Transactions With trustees and related parties 3.1 Trustee remuneration and benefits None of the trustees have been paid any remuneration or other benefits for the year ended 31 December 2024 (2023.. Nil). Page 13
BRISTOL DOG ACTION WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continued] 3.2 Trustees, expenses The following trustee expenses have been incurred during the year: 2024 2023 Mileage and travel costs 14 Number of trustees reimbursed for expenses 3.3 Transactions With related parties There have been no related party transactions in the reporting period. Paid employees 4.1 Staff costs 2024 2023 Salaries and wages Employer National Insurance Pension costs {defined contribution scheme) 45.742 43,895 609 788 898 46.640 45,292 No employees received employee benefits {excluding employer pension costs} for the reporting period of more than £60.000. 4.2 Average head count in the year 2024 2023 Charita ble activities Page 14
BRISTOL DOG ACTION WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continued] Analysis of income Year ended 31 December 2024 Year ended Unrestricted Restricted Total 31 December funds funds funds 2023 Donations, legacies and grants Adoptions Donations and grants Gift Aid 11,100 47,820 4.576 ii,ioo 58,299 4,576 11,963 104,220 3,974 10.479 63.496 10,479 73.975 120,157 Fundraising income Supermarket and street collections Sponsorship and lottery schemes Boarding Goods sold Paddock hire 44,004 17.397 28,885 1,193 1.583 50,765 17,507 27,671 3,336 2,863 17.397 28,885 1.193 1,583 93.062 93,062 102,142 Interest receivable Bank interest receivable Investment income Repayment interest 2.758 873 16 2,758 873 1,579 16 41 3,647 3.647 1,620 Analysis of expenditure Year ended 31 December 2024 Unrestricted Restricted Total funds funds funds Year ended 31 December 2023 Cost of fundraising events Fundraising events Hire charges Goods and materials Lottery prize5 1.056 1.056 764 215 1,966 1,850 1,555 2.535 1.555 2.535 5,146 5,146 4,795 Page 15
BRISTOL DOG ACTION WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continued] Analysis of expenditure Icontinued] Year ended 31 December 2024 Unrestricted Restrirted Total funds funds funds Year ended 31 December 2023 Other expenditure Travel cost5 Motor and fuel costs Dog food Postage and stationery Insurance Subscriptions Accountancy Legal and professional Depreciation Sundry expenses Establishment costs Property repairs and renewals JustGiving, Sumup & paddock Loss on sale of asset 71 1.722 7.203 1,722 7,203 1,940 9,246 35 2,185 790 1,800 1,616 18,843 994 17.332 9,951 1,706 2,181 1,047 2,100 2,181 1,047 2,100 19,886 254 14,174 10.877 1.647 200 19,886 254 14,174 15,477 1,647 200 61.291 4.600 65,891 66,509 Page 16
BRISTOL DOG ACTION WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continued] Fixed assets Freehold Fixtures and Equipment land and fittings buildings Motor vehicles Total Cost At beginning of year Additions Disposals 687,205 22,453 14,072 5,189 24,454 748,184 5,189 14,000) (4.000) At end of year 687,205 22,453 19,261 20,454 749,373 Depreciation At beginning of year Charge for year On disposal 52,188 13,744 7,121 2.245 2,296 1,675 6,738 2,222 11,600) 68,343 19,886 11,6001 At end of year 65,932 9,366 3,971 7,360 86,629 Net book value At 31 December 2024 621.273 13,087 15,290 13,094 662,744 At 31 December 2023 635.017 15,332 11,776 17,716 679,841 Depreciation basis Depreciation rate Straight l ine Straight line io% Straight line Straight l ine io% io% Page 17
BRISTOL DOG ACTION WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continuedJ Debtors 2024 2023 Other debtors Prepayments and accrued income 241 6,129 4,080 6.370 4,080 All debtors are due within one year. Investment assets 2024 2023 Analysis of current asset investments Cash or cash equivalents 50,000 10 Creditors: Amounts falling due within one year 2024 2023 Other creditors Accruals 79 3.729 1,393 4,007 3,808 5,400 Page 18
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statements for the year ended 31 December 2024 [continued] 11 Charity funds held and movements in current period At beginning of year Income Expenditure Transfers At end of year Unrestricted Funds General Fund 893,147 160,205 (132,937) 920,415 Restricted Fund Pets at Home grant 10,479 (4,600) 5,879 893,147 170.684 {137.537) 926,294 Restrrcted Fund Pets at Home grant The grant income was restricted to the renovation works on the block of six kennels. 12 Charity funds held and movements in previous period At beginning of year Income Expenditure Transfers At end of year Unrestricted funds General Fund 802,428 176,582 (133,200) 47,337 893,147 Restricted Funds Pets at Home Grant 47,337 (47,337) 802,428 223.919 {133,200) 893,147 Restricted Fund Pets at Home grant The grant income was restricted to the building of a new isolation block. Page 19