2025-10-31-accounts

Company Registration Number: 08257203 Charity Registration Number: 1151849

A Better Life Dog Rescue Ltd Accounts

For the Year Ending 31 October 2025

JANE ASCROFT ACCOUNTANCY LIMITED

Chartered Accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

A Better Life Dog Rescue Ltd

Accounts

Year Ended 31 October 2025

	Page
Trustees' Annual Report (Incorporating the Director's Report)	1
Independent Examiner's Report to the Trustees	4
Statement of Financial Activities (Including Income and Expenditure Account)	5
Statement of Financial Position	6
Notes to the Accounts	7
The Following Pages Do Not Form Part of the Accounts
Detailed Statement of Financial Activities	16

A Better Life Dog Rescue Ltd

Trustees' Annual Report (Incorporating the Director's Report)

Year Ended 31 October 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 October 2025.

Objectives and Activities

The objects of the charity are for the benefit of the public to relieve the suffering of dogs in need of care and attention and in particular to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals; To promote humane behaviour towards animals in particular dogs by providing appropriate care, protection, treatment and security for dogs which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals, particularly dogs.

Achievements and Performance

2025 has again, due to DEFRA, been a difficult year for all charities. New regulations regarding Brucella testing has escalated costs and therefore, at the end of the financial year we had to scale back on our operations to ensure we could accommodate the added costs involved in the testing of dogs.

We participated in 7 Spay campaigns and rehoming drives.

We are, at present, in talks with the local public shelter about becoming a partner there, thus giving us a second place of rescue. These talks are ongoing.

The shelter is finished as far as we can go. It still needs some work, but because of the new testing we have had to put more construction on hold until the middle of 2027 when, hopefully, with the new SPS the UK is seeking with the EU, the requirements will become much less.

Financial Review

Reserves Policy

The charity aims to maintain sufficient reserves to cover running costs for 3 months excluding depreciation. This is estimated to be approximately £36,000. At 31st October 2025 free reserves were £5,352 excluding fixed assets and HP agreements/long term loans relating to the fixed assets.

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A Better Life Dog Rescue Ltd

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 October 2025

Structure, Governance and Management

A Better Life Dog Rescue is a charitable company incorporated on 17 October 2012 and registered with the Charity Commission on 1 May 2013. The charity is governed by its memorandum and articles of association dated 17 October 2012 as amended by special resolution registered at Companies House on 29 April 2013.

Organisation of the charity

Jason Yorke is responsible for the day to day running of the rescue and transport. This includes booking our dogs ready for transport, paying vet bills, booking transport dates, making sure the animals receive their vaccinations on time and arranging the schedules with the adopters and fosterers alike. He is also in charge of the new shelter build in Romania and as such spends most of the year out there ensuring that the work is being completed to a high standard. He is also in charge of the charity merchandise.

Graham McNally is technically a silent Trustee.

Public Benefit

Our main activities and who we help are described elsewhere in this report. All our charitable activities are undertaken to further our charitable purposes for the public benefit. The Committee have had regard to the Charity Commission's guidance on public benefit throughout the year when deciding on the activities of the charity.

Reference and Administrative Details

Registered charity name

A Better Life Dog Rescue Ltd

Charity registration number 1151849 Company registration number 08257203 Principal office and registered Hope House office High Road Horndon On The Hill Essex SS17 8LD

The Trustees

Independent Examiner

Jason Yorke Graham McNally Lesley Schofield (Appointed 19 May 2025) Jane Ascroft FCA MA (Cantab) Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

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A Better Life Dog Rescue Ltd

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 October 2025

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

20-07-2026 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Jason Yorke Trustee

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A Better Life Dog Rescue Ltd

Independent Examiner's Report to the Trustees of A Better Life Dog Rescue Ltd

Year Ended 31 October 2025

I report to the trustees on my examination of the accounts of A Better Life Dog Rescue Ltd ('the charity') for the year ended 31 October 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 Companies Act 2006 ('the 2006 Act’).

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 charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

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 charity as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

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 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Jane Ascroft FCA MA (Cantab) Independent Examiner

Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT

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A Better Life Dog Rescue Ltd

Statement of Financial Activities (including income and expenditure account)

Year Ended 31 October 2025

		2025		2024
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	5	83,257	83,257	123,563
Charitable activities	6	84,976	84,976	88,362
Other trading activities	7	4,263	4,263	7,942
Other income	8	–	–	17,495
		─────────	─────────	─────────
Total income		172,496	172,496	237,362
		═════════	═════════	═════════
Expenditure
Expenditure on charitable activities	9,10	170,659	170,659	161,003
		─────────	─────────	─────────
Total expenditure		170,659	170,659	161,003
		═════════	═════════	═════════
		─────────	─────────	─────────
Net income and net movement in funds		1,837	1,837	76,359
		═════════	═════════	═════════
Reconciliation of funds
Total funds brought forward		491,319	491,319	414,960
		─────────	─────────	─────────
Total funds carried forward		493,156	493,156	491,319
		═════════	═════════	═════════

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 14 form part of these accounts.

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A Better Life Dog Rescue Ltd

Statement of Financial Position

31 October 2025

		2025		2024
	Note	£	£	£
Fixed Assets
Tangible fixed assets	15		570,233	493,088
Current Assets
Cash at bank and in hand		11,313		20,091
Creditors: amounts falling due within one year	16	5,961		6,501
		────────		────────
Net Current Assets			5,352	13,590
			─────────	─────────
Total Assets Less Current Liabilities			575,585	506,678
Creditors: amounts falling due after more than
one year	17		82,429	15,359
			─────────	─────────
Net Assets			493,156	491,319
			═════════	═════════
Funds of the Charity
Unrestricted funds			493,156	491,319
			─────────	─────────
Total charity funds	19		493,156 ═════════	491,319 ═════════

For the year ending 31 October 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

20-07-2026

These accounts were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Jason Yorke Trustee

The notes on pages 7 to 14 form part of these accounts.

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A Better Life Dog Rescue Ltd

Notes to the Accounts

Year Ended 31 October 2025

1. General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Hope House, High Road, Horndon On The Hill, Essex, SS17 8LD.

2. Statement of Compliance

These accounts 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 Companies Act 2006.

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 investments measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The entity is a Public Benefit Entity.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity.

Designated funds are unrestricted funds earmarked by the trustees for specific purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

3. Accounting Policies (continued)

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.

Investment income is included when receivable.

Income from charitable trading activity is accounted for when earned.

Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, as set out in the notes to the accounts.

Tangible Assets

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised.

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

3. Accounting Policies (continued)

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:

• 20% reducing balance Motor Vehicles - 25% reducing balance Dog shelter - 2% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

Cash at Bank and in Hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

4. Limited by Guarantee

The company is limited by guarantee. At 31st October 2025 there were 3 members each of whom had undertaken to contribute an amount not exceeding £10 in the event of a winding up.

5. Donations and Legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Donations
	Donations	74,292	74,292	110,707	110,707
	Gift aid reclaimed	3,965	3,965	4,846	4,846
	Legacies
	Legacies	5,000	5,000	8,010	8,010
		────────	────────	─────────	─────────
		83,257	83,257	123,563	123,563
		════════	════════	═════════	═════════
6.	Charitable Activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Transport income	84,976	84,976	88,362	88,362
		════════	════════	════════	════════
7.	Other Trading Activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Fundraising income	4,263	4,263	7,942	7,942
		═══════	═══════	═══════	═══════
8.	Other Income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Refund of legal fees	–	–	17,495	17,495
		════	════	════════	════════
9.	Expenditure on Charitable Activities by Fund Type
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Costs of charitable activities	169,428	169,428	159,834	159,834
	Support costs	1,231	1,231	1,169	1,169
		─────────	─────────	─────────	─────────
		170,659	170,659	161,003	161,003
		═════════	═════════	═════════	═════════

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

10. Expenditure on Charitable Activities by Activity Type

		Activities
		undertaken		Total funds	Total fund
		directly Support costs		2025	2024
		£	£	£	£
	Costs of charitable activities	169,428	–	169,428	159,834
	Governance costs	–	1,231	1,231	1,169
		─────────	───────	─────────	─────────
		169,428	1,231	170,659	161,003
		═════════	═══════	═════════	═════════
11.	Net Income
	Net income is stated after charging/(crediting):
				2025	2024
				£	£
	Depreciation of tangible fixed assets			22,699	10,115
				════════	════════
12.	Independent Examination Fees
				2025	2024
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the accounts			540	540
				════	════
13.	Staff Costs and Emoluments
	The total staff costs and employee benefits for the reporting period are analysed as				follows:
				2025	2024
				£	£
	Wages and salaries			9,092	10,117
				═══════	════════

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

14. Trustee Remuneration and Expenses

Trustees received neither remuneration nor expenses during the year (2024 - Nil).

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

15. Tangible Fixed Assets

	Plant and	Motor
	machinery	vehicles	Dog shelter	Total
	£	£	£	£
Cost
At 1 November 2024	–	69,460	464,927	534,387
Additions	2,400	5,603	91,841	99,844
	───────	────────	─────────	─────────
At 31 October 2025	2,400	75,063	556,768	634,231
	═══════	════════	═════════	═════════
Depreciation
At 1 November 2024	–	32,000	9,299	41,299
Charge for the year	480	11,084	11,135	22,699
	───────	────────	─────────	─────────
At 31 October 2025	480	43,084	20,434	63,998
	═══════	════════	═════════	═════════
Carrying amount
At 31 October 2025	1,920	31,979	536,334	570,233
	═══════	════════	═════════	═════════
At 31 October 2024	–	37,460	455,628	493,088
	═══════	════════	═════════	═════════
Finance leases and hire purchase contracts

Included within the carrying value of tangible fixed assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	assets held under finance leases or hire purchase agreements:
			Motor
			vehicles
			£
	At 31 October 2025		31,415
			════════
	At 31 October 2024		35,014
			════════
16.	Creditors: amounts falling due within one year
		2025	2024
		£	£
	Accruals and deferred income	540	1,080
	Obligations under finance leases and hire purchase contracts	5,421	5,421
		───────	───────
		5,961	6,501
		═══════	═══════
17.	Creditors: amounts falling due after more than one year
		2025	2024
		£	£
	Obligations under finance leases and hire purchase contracts	9,939	15,359
	Other loans	72,490	–
		────────	────────
		82,429	15,359
		════════	════════

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

18. Finance Leases and Hire Purchase Contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

as follows:
	2025	2024
	£	£
Not later than 1 year	5,421	5,421
Later than 1 year and not later than 5 years	9,939	15,359
	────────	────────
	15,360	20,780
	════════	════════

19. Analysis of Charitable Funds

Unrestricted funds

Unrestricted funds
	At				At
	1 November				31 October
	2024	Income	Expenditure	Transfers	2025
	£	£	£	£	£
General fund	13,590	172,496	(147,960)	(32,774)	5,352
Capital fund	493,088	–	(22,699)	99,844	570,233
Long term liabilities	(15,359)	–	–	(67,070)	(82,429)
	─────────	─────────	─────────	────────	─────────
	491,319	172,496	(170,659)	–	493,156
	═════════	═════════	═════════	════════	═════════
	At				At
	1 November				31 October
	2023	Income	Expenditure	Transfers	2024
	£	£	£	£	£
General fund	414,960	237,362	(150,888)	(487,844)	13,590
Capital fund	–	–	(10,115)	503,203	493,088
Long term liabilities	–	–	–	(15,359)	(15,359)
	─────────	─────────	─────────	─────────	─────────
	414,960	237,362	(161,003)	–	491,319
	═════════	═════════	═════════	═════════	═════════

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A Better Life Dog Rescue Ltd

Notes to the Accounts (continued)

Year Ended 31 October 2025

20. Analysis of Net Assets Between Funds

	Unrestricted	Total Funds
	Funds	2025
	£	£
Tangible fixed assets	570,233	570,233
Current Assets	11,313	11,313
Creditors less than 1 year	(5,961)	(5,961)
Creditors greater than 1 year	(82,429)	(82,429)
	─────────	─────────
Net assets	493,156	493,156
	═════════	═════════
	Unrestricted	Total Funds
	Funds	2024
	£	£
Tangible fixed assets	493,088	493,088
Current Assets	20,091	20,091
Creditors less than 1 year	(6,501)	(6,501)
Creditors greater than 1 year	(15,359)	(15,359)
	─────────	─────────
Net assets	491,319	491,319
	═════════	═════════

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A Better Life Dog Rescue Ltd

Management Information

Year Ended 31 October 2025

The Following Pages Do Not Form Part of the Accounts.

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A Better Life Dog Rescue Ltd

Detailed Statement of Financial Activities

Year Ended 31 October 2025

	2025	2024
	£	£
Income and endowments
Donations and legacies
Donations	74,292	110,707
Gift aid reclaimed	3,965	4,846
Legacies	5,000	8,010
	────────	─────────
	83,257	123,563
	────────	─────────
Charitable activities
Transport income	84,976	88,362
	────────	────────
Other trading activities
Fundraising income	4,263	7,942
	───────	───────
Other income
Refund of legal fees	–	17,495
	────	────────
	─────────	─────────
Total income	172,496	237,362
	═════════	═════════
Expenditure
Costs of charitable activities
Subcontractor costs	9,092	10,117
Repairs & maintenance	10,126	3,626
Insurance	5,579	5,484
Import VAT	36,560	38,740
Fees paid	5,499	5,354
Transport costs	47,089	44,140
Fuel costs	10,092	13,197
Publicity and website costs	664	12,017
Postage, stationery and telephone	980	1,212
Depreciation	22,699	10,115
HP interest	1,453	1,453
Kennel fees	2,170	1,532
Vet bills	14,915	11,645
Volunteer expenses	2,510	1,202
	─────────	─────────
	169,428	159,834
	─────────	─────────
Governance costs
Accountancy fees	540	540
Bank charges	691	629
	───────	───────
	1,231	1,169
	───────	───────
	─────────	─────────
Total expenditure	170,659	161,003
	═════════	═════════
	─────────	─────────
Net income	1,837	76,359
	═════════	═════════

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