REGISTERED CHARITY NUMBER: 1150320
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
FOR
IRISH RETRIEVER RESCUE
Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ
IRISH RETRIEVER RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
|
Page |
Report of the Trustees |
1 to 2 |
Independent Examiner's Report |
3 |
Statement of Financial Activities |
4 |
Balance Sheet |
5 |
Notes to the Financial Statements |
6 to 10 |
Detailed Statement of Financial Activities |
11 to 12 |
IRISH RETRIEVER RESCUE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
The trusteespresenttheirreportwiththe financialstatementsof the charityforthe yearended31 August2025. The
trusteeshaveadoptedthe provisionsof AccountingandReportingby Charities:Statementof Recommended Practice
applicableto charitiespreparingtheiraccountsin accordancewiththe FinancialReportingStandardapplicablein the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Theobjectivesofthecharityistorelievethesufferingofgoldenretrieverswhoareinneedofcareandattention by
reasonof beingunwanted,unhealthy,old,abusedormaltreated.Thiswillbe achievedbytheprovisionof veterinary
attention,rehabilitationandrehomingtherebyenablingthedogstoliveouttheirlivesinacomfortableand caring
environment.
Significant activities
To assess, rehabilitateand rehome all the dogs which come into our care to new homes and to raise the profileof Irish
dogs as a viable option for those considering rehoming in the UK.
ACHIEVEMENTS AND PERFORMANCE
Fundraising activities
Trusteescontinueto monitorAdoptionfees due to continuedrisingcostsacrossthe boardfrom vet fees to transport
andkennels.Thiswithaslightincreaseinthesupportofthelotteryandotherfundraisingactivitieshavehelped us
meet these costs.
Duringthe year ended31 August2025,IrishRetrieverRescue successfullyrehomed54 dogsintotheirforever homes.
Thisrepresentedadecreasecomparedwith2024,whenahighernumberofdogswererehomedfollowing the
Charity'sworkwiththeauthoritiestorescuedogsaftertheclosureofseveralpuppyfarms.IrishRetriever Rescue
remains committedto providinglifelongmedical cover for any conditionidentifiedat the time of rescue and will never
refuse to rescue a dog on the grounds of health, age, or condition.
FUTURE PLANS
Thecontinuingcostoflivingcrisishasimpactedthelevelofdisposableincomeavailableforcharitablegiving. The
Charitywillcontinuetoexploreandimplementfundraisinginitiativestogeneratetheincomerequiredtosupport its
charitable objectives and ensure the continued delivery of its rescue activities in the next financial year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
IrishRetrieverRescueisconstitutedbyaDeedofTrustadoptedon8September2012andisan unincorporated
registered charity.
Recruitment and appointment of new trustees
Trustees are appointed by the board on renewable two year terms.
Risk management
Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1150320
Page 1
IRISH RETRIEVER RESCUE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2025
Principal address
34 Sovereign Place
Hatfield
Hertfordshire
AL9 5EL
Trustees
L Johnston
Mrs J Adams
Mrs L Wright
Independent Examiner
Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ
Honorary Treasurer
L Johnston
Approved by order of the board of trustees on 29 June 2026 and signed on its behalf by:
L Johnston - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
IRISH RETRIEVER RESCUE
Independent examiner's report to the trustees of Irish Retriever Rescue
IreporttothecharitytrusteesonmyexaminationoftheaccountsofIrishRetrieverRescue(theTrust)forthe year
ended 31 August 2025.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.
Independent examiner's statement
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnection with
the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Andrew Greenhalgh BFP FCA
Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ
29 June 2026
Page 3
IRISH RETRIEVER RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
57,747
Other trading activities
2
13,727
Other income
108
Total
71,582
EXPENDITURE ON
Raising funds
3
5,052
Other
46,410
Total
51,462
NET INCOME
20,120
RECONCILIATION OF FUNDS
Total funds brought forward
162,614
TOTAL FUNDS CARRIED FORWARD
182,734 |
2024
Total
funds
£
84,534
12,408
144 |
|
97,086 |
|
4,838
90,700 |
|
95,538 |
|
1,548
161,066 |
|
162,614 |
The notes form part of these financial statements
Page 4
IRISH RETRIEVER RESCUE
BALANCE SHEET 31 AUGUST 2025
2025
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
184,579
CREDITORS
Amounts falling due within one year
6
(1,845)
NET CURRENT ASSETS
182,734
TOTAL ASSETS LESS CURRENT LIABILITIES
182,734
NET ASSETS
182,734
FUNDS
7
Unrestricted funds
182,734
TOTAL FUNDS
182,734 |
2024
Total
funds
£
164,147
(1,533) |
|
162,614 |
|
162,614 |
|
162,614 |
|
162,614 |
|
162,614 |
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon 29 June 2026and were
signed on its behalf by:
L Johnston - Trustee
The notes form part of these financial statements
Page 5
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
|
2025 |
2024 |
|
£ |
£ |
Fundraising events |
13,727 |
12,408 |
Page 6
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
3. RAISING FUNDS
Raising donations and legacies
Raising donations and legacies |
|
|
|
2025 |
2024 |
|
£ |
£ |
Support costs |
4,080 |
3,675 |
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2025norforthe year
ended 31 August 2024.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31August2025norfortheyear ended
31 August 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
84,534 |
Other trading activities |
12,408 |
Other income |
144 |
Total |
97,086 |
EXPENDITURE ON |
|
Raising funds |
4,838 |
Other |
90,700 |
Total |
95,538 |
NET INCOME |
1,548 |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
161,066 |
TOTAL FUNDS CARRIED FORWARD |
162,614 |
Page 7
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
7.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
At 1/9/24
£
162,614
162,614
Incoming
resources
£
71,582
71,582
At 1/9/23
£
161,066
161,066 |
2025
2024
£
£
1,845
1,533
Net
movement
At
in funds
31/8/25
£
£
20,120
182,734
20,120
182,734
Resources
Movement
expended
in funds
£
£
(51,462)
20,120
(51,462)
20,120
Net
movement
At
in funds
31/8/24
£
£
1,548
162,614
1,548
162,614 |
|
|
|
Page 8
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
7. 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 |
|
|
|
General fund |
97,086 |
(95,538) |
1,548 |
TOTAL FUNDS |
97,086 |
(95,538) |
1,548 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1/9/23
£
161,066
161,066 |
Net
movement
in funds
£
21,668
21,668 |
At
31/8/25
£
182,734 |
|
|
|
182,734 |
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
168,668 |
(147,000) |
21,668 |
TOTAL FUNDS |
168,668 |
(147,000) |
21,668 |
Page 9
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 10
IRISH RETRIEVER RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
|
2025 |
2024 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Donations |
25,988 |
42,345 |
Paypal / Auction |
8,237 |
8,089 |
Adoptions |
23,522 |
34,100 |
|
57,747 |
84,534 |
Other trading activities |
|
|
Fundraising events |
13,727 |
12,408 |
Other income |
|
|
Deposit account interest |
108 |
144 |
Total incoming resources |
71,582 |
97,086 |
EXPENDITURE |
|
|
Other trading activities |
|
|
Purchases |
377 |
553 |
Import Duty |
595 |
610 |
|
972 |
1,163 |
Other |
|
|
Travelling |
875 |
2,157 |
Transport costs |
4,550 |
9,036 |
Vets & behaviourists |
19,528 |
34,441 |
Boarding & kennels |
21,457 |
45,066 |
|
46,410 |
90,700 |
Support costs |
|
|
Management |
|
|
Insurance |
769 |
741 |
Post, stationery & advertising |
587 |
426 |
Professional fees |
236 |
216 |
|
1,592 |
1,383 |
Finance |
|
|
Bank charges |
195 |
330 |
Carried forward |
195 |
330 |
This page does not form part of the statutory financial statements
Page 11
IRISH RETRIEVER RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
|
2025 |
2024 |
|
£ |
£ |
Finance |
|
|
Brought forward |
195 |
330 |
Paypal / Ebay fees |
137 |
148 |
|
332 |
478 |
Governance costs |
|
|
Accountancy |
2,156 |
1,814 |
Total resources expended |
51,462 |
95,538 |
Net income |
20,120 |
1,548 |
This page does not form part of the statutory financial statements
Page 12