Charity Re8iStrdtion No. 1158323
HAPPY PAWS PUPPY RESCUE
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

HAPPY PAWS PUPPY RESCUE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Lisa Smart
Michael Tomey
Dominque Douglas
(Appointed 4 November
2024)
Charity number
1158323
Prlnclpal address
213 Kings Drive
Eastbourne
East Sussex
BN212UJ
Independent examiner
Price & Company
30-32 Gildredge Road
Eastbourne
East Sussex
BN214SH
Bankers
National Westminster Bank PIC
96 Terminus Road
Eastbourne
East Sussex
BN213LX

HAPPY PAWS PUPPY RESCUE
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of f inancia l activities
Balance sheet
Notes to the f inancia I statements
8-17

HAPPY PAWS PUPPY RESCUE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their annual report and financial statements for the year ended 31 August 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I
to the financial statement5 and comply with the charity's governing document, the Charities Act 2011 and
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 IFRS 1021 leffective l January 20191
Objectives and activities
The ch3rity'S objectives are to promote the care and wellbeing for animals by providing appropriate care,
protection, treatment and security for the animals, as well as educating the public in matters pertaining to
animal welfare in general and the prevention of cruelty and suffering among animals.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activitie5 the charity should underta ke.
Achlevements and performance
The last year has been a very busy but very productive
We are resculng more and more Goldens who need our help as well as a few setter5 and cocker spaniels.
Our work and reputation continues to grow in Turkey and we are being asked to help more and more. The
suffering of these beautiful dogs endure is very hard for the charity to see and we intend to do all we can
to assist with their welfare wherever possible. Most rescues are straight forward but some have been very
challenging and upsetting. The one thing that remains the same is our dedication to readdress the
balance.
All of our golden retrievers have been abandoned, thrown out to fend for themselves or handed to a
pound. Supporters of the charity will know just how distressing this can be for them. If they are thrown
into public pounds they starve as they cannot fight for food. The cruelty we see on a daily basis is very
shocking.
However, once we are alerted to their Situation, thelr lives start to change. All our dogs go straight into
foster care and it is really then that the journey begins to a better life. This is all only possible due to the
wonderful backing we receive on a daily basis from our amazing supporters and the strong and much
improved fundraising initiative which is now in place.
The charity is very proud to announce the expansion of our kennel space and isolation space to help those
who need time to recover
The charity is also very proud to announce our fully functional onsite vet centre is playing a major role in
our animal welfare journey- providing much needed treatment for many10st souls who need care.
Thanks to many generous fund-raising efforts the vet centre has all the best equipment which is open not
only to our dog's but the local dog population now has access to much needed vet care.
The spay and neuter programme has been expanded and many more hundreds of unwanted pregnancies
are now prevented.

HAPPY PAWS PUPPY RESCUE
TRUSTEES. REPORT {CONTINUED)
FOR THEYEAR ENDED 31 AUGUST 2024
As a charity we are so grateful for every donation, every kind comment on Facebook and each gentle word
of encouragement. The charities Instagram page, Facebook page and website are spreading the word
doing very well, this really does give us the strength to keep fighting for our dog's futures. Without the
support we receive we could not achieve our many happy endings.
As a charity we remain acutely aware of the street dog's plight in Turkey. The charity has also purchased
and distributed many kenne15 and feeding stations SO these poor souls can get out of the elements and
feel safe.
Our centre in Turkey is doing a wonderful job for all animal welfare and we are very proud of all the people
who are involved in the every day running of the centre. When reflecting on our journey, a question we
are asked a lot is to sum up in a few words why Happy Paws is successful. Well, we would all say'love, for
the retrievers we rescue, 'respect' for our partner charities and most of all the 'friendship' that we show
one another. All these things keep us strong as a team and unwavering in our fight to keep our goldens
safe and give them the life they so deserve.
So to the future- as a charity, we never know what is around the corner but one thing we do know is as
long a5 our supporters join us on our rollercoa5ter of a ride, we will never give up on the breed we all love.
Thank you all forjoining us on this wonderful journey.
Financlal revlew
Gifts and donations received in the year were around £35,000 lower than the previous year, a further
£94,760 of income was generated by way of our lottery.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use
should be maintained at least a level equivalent to three month's expenditure. The trustees considers that
reserve5 at this level will ensure that, in the event of a significant drop in funding, they will be able to
continue the charity's current activitie5 while consideration is given to ways in which additional funds may
be raised. This level of reserves has been maintained throughout the year.
The trustees have a55essed the major risks to which the charity is exposed, and are satisfied that systems
are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a Charitable Incorporated Organisation governed by its constitution dated 31 July 2014.
The trustee5 who served during the year and up to the date of signature of the financial statements were:
Lisa Smart
Michael Tomey
Vanessa Barden
Dominque Douglas
(Resigned 31 August 2024}
(Appointed 4 November 20241
Trustees are recruited by personal recommendation and are appointed by a resolution proposal at a
meeting of the charity trustees. Trustees are provided with appropriate training to undertake the role they
will occupy within the charitv.
The charity is run on a day to day basis by the three trustees with the help of volunteers.

HAPPY PAWS PUPPY RESCUE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The tru
es, report was approved by the Board of Trustees.
Llsa Smart
Trustee
Dated: 6 June 2025

HAPPY PAWS PUPPY RESCUE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HAPPY PAWS PUPPY RESCUE
I report to the trustees on my examination of the financial statements of Happy Paws Puppy Rescue (the
charity) for the year ended 31 August 2024.
Responsibilitles 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 2011 Act}.
I report in respect of my examination of the charity's financial statements carried out under section 145
of the 2011 Act, In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145{5}{b} of the 2011 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 l am qualified to undertake the examination because l am a
member of The Asscociation of Chartered Certified Accountants, which is one of the listed bodles.
I have completed my examination, I confirm that no matter5 have come to my attention in connection
with the exa mi nation givi ng me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011
Act; or
the financlal statements do not accord with those records,. or
the financial statements do not comply with the applicable requirements concerning the form and
content of accounts Set out in the Charlties {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 financial
statements to be reached.
Nathan Coker FCCA
Price & Company
30-32 Gildredge Road
Eastbourne
East Su55ex
BN2145H
Dated.. 6 June 2025

HAPPY PAWS PUPPY RESCUE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Current financlal year
Unrestricted Restricted
fund5
funds
2024
2024
Total
Total
2024
2023
Notes
Income from:
Donations and legacies
Other trading activities
Income from investments
444,917
94,760
13,958
444,917
94,760
13,958
480,570
75,445
4,148
Total Income
553,635
553,635
560,163
nditure on:
Raising funds
65,672
65,672
55,141
Charitable activities
471,123
250
471,373
468,713
Total resources expended
536,795
250
537,045
523,854
Net income/(expenditurel for the year/
Net movement in funds
16,840
1250)
16,590
36,309
Fund balances at I September 2023
408,205
1,001
409,206
372,897
Fund balances at 31 August 2024
425,045
751
425,796
409,206
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.

HAPPY PAWS PUPPY RESCUE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Prior financial year
Unrestricted Restrlcted
funds
funds
Z023
2023
Total
2023
Notes
Income from:
Donations and legacies
Other trading activities
Income from investments
480,570
75,445
4,148
480,570
75,445
4,148
Total income
560,163
560,163
Ex
enditure on:
Raising funds
55,141
55,141
Charitable activities
468,379
334
468,713
Total resources expended
523,520
334
523,854
Net income/{expenditure) for the year/
Net movement In funds
36,643
(334)
36,309
Fund balances at I September 2022
371,562
1,335
372,897
Fund balances at 31 August 2023
408,205
I,ooi
409,206
The statement of financial activities includes all gains a nd losses recognised in the year.
The statement of financial activities includes al I gains a ndlosses recognised in the year. All Income and
expenditure derive from continuing activities.

HAPPY PAWS PUPPY RESCUE
BALANCE SHEET
AS AT 31 AUGUST 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
5,314
6,378
Current asset5
Cash at bank and in hand
428,548
412,185
Creditors: amounts falling due within
one year
Iz
18,066)
{9,3571
Net current assets
420,482
402,828
Total assets less current liabilities
425,796
409,206
Net assets excluding pension liability
425,796
409,206
The funds of the charitv
Restricted income funds
Unrestricted funds
13
751
I,ooi
408,205
425,045
425,796
409,206
The finan
'al statements were approved by the trustees on 6 June 2025
Lisa Smart
Trustee

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting pollcies
Charity information
Happy Paws Puppy Rescue is a Charitable Incorporated Organisation.
1.1 Accountlng convention
The financial statements have been prepared in accordance with the charity's Igoverning document],
the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" {"FRS 102"} and the Charities SORP 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 I
January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement
of Cash Flows.
The financial statements have departed from the Charities IAccounts and Reports) Regulations 2008
only to the extent required to provide a true and fair view. This departure has involved following the
Statement of Recommended Practice for charities applying FRS 102 rather than the version of the
Statement of Recommended Practice which is referred to in the Regulations but which has Since been
withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charitv.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include
certain financial i nstruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus
the trustee5 continue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donor5 that the capital must be maintained by
the charity.

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting pollcles (Continued
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
1.5 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to tra nsfer economic benefit
to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs
and shared costs, i nclud ing su pport costs involved in undertaking each activity. Direct costs attributable
to a single activity are a Ilocated d irectly to that activity. Shared costs wh ich contribute to more than one
activity and support costs which are not attributable to a single activity are apportioned between those
activities on a basis conslstent with the use of resources. Central staff costs a re al located on the basis of
time spent, and depreciation charges are allocated on the portion of the asset's Use.
Liabi lities are recognised a5 soon as there is a legal or constructive obligation committing the charity to
the expenditure. All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category.
Charitable expenditure comprise5 those costs incurred by the charity in the del ivery 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.
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resource5, for example, allocating property costs by floor areas, or per capita,
staff costs by the time spent and other costs by their usage.

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policles (Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost a nd subsequently measured at cost or valuation, net
of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values
over their usef u I l ives on the following bases:
Computers
Motor vehicles
3 years straight line
25D/o reducing balance
The gain or105s arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the Statement of financial activities,
1.7 Impairment of flxed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss lif any),
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts, Bank overdrafts are
shown within borrowings in current liabilities.
Basicfinancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price includ ing transaction costs and are subsequently ca rried at amort15ed cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipt5 discounted 3t a market rate of
interest. Fina ncial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recogn i5ed at transaction price
unless the arrangement canstitutes a financing transaction, where the debt instrument is measured at
the present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised c05t, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from supplier5. Amounts payable are classified a5 current liabilities if payment 15
due within one year or less. If not, they are presented as non-current liabilities. Trade creditor5 are
recognised initially at transaction price and subsequently measured at amortised cost using the
effective interest method.
io-

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting pollcies (Continued)
Derecognition of financial liabilities
Financial lia bilities are derecogn ised when the charity's contractual obl igations expi re or are discharged
or cancelled.
1.9 Employee benefit5
The cost of any unused holiday entitlement is recognised in the period in which the employee's service5
are received.
Termination benefits are recogni5ed immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimate5 and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual re5uIt5 may differ from these
e5timate5.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current
and future periods,
Income from donations and legacies
Unre5trlrted
funds
2024
Unrestricted
funds
2023
Donations and gifts
444,917
480,570
Income from other trading activitles
Unrestricted Unrestrirted
funds
funds
2024
Z023
Social lotteries
94,760
75,445
li-

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
13,958
4,148
Expenditure on raising funds
Unrestricted Unrestrlcted
funds
funds
2024
2023
Fundraising and publicity
Socia I lotteries
Other f undraising costs
30,145
35,527
22,000
33,141
65,672
55,141
12

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Expenditure on charitsble activities
Animal
costs
Animal
costs
2024
2023
Direct costs
Staff costs
Depreciation and impairment
Transportation of animals
Foster and veterinarian fees
Pet food
Other dog rescue costs
Travel, subsistence and mileage
Projects
Sundry
44,613
1,858
135,592
115,113
29,435
5,549
4,348
107,667
2,024
2,725
2,345
149,363
96.752
40.752
4,166
125.515
3,073
446,199
424,691
Share of support and governan¢e costs (see note 8)
Support
Governance
21,567
3,607
35,494
8,528
471,373
468,713
Analysis by fund
Unrestricted fu nds
Restricted funds
471.123
250
468,379
334
471,373
468,713
13-

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Support costs
Support Governance
costs
costs
2024
Support Governance
costs
Costs
2023
Printing, postage and
stationery
Telephone
Website costs
Advertising
Bank charges
Insurance
Off ice maintenance
9,814
2,178
18
9,814
2,178
18
17,505
2,523
558
2,220
5,053
360
7,275
17,505
2,523
558
2,220
5,053
360
3,900
4,469
70
1,118
3,900
4,469
70
1,118
7,275
Independent
examination fees
Legal a nd professional
2,160
1,447
2,160
1,447
2,040
6,488
2,040
6,488
21,567
3,607
25,174
35,494
8,528
44,022
Analysed between
Charitable activities
21,567
3,607
25,174
35,494
8,528
44,022
Governance costs includes payments to the auditors of £2,160 12023 £2,040) for independent
examination fees,
Trustees
Lisa Smart, Trustee, wa5 paid a salary of £44,613 (2023.. £2,725) for her work for the charity during the
year.
14-

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
44,613
2,725
There were no employees whose annual remuneration was more than £60,000.
11 Tangible fixed assets
Computers
Motor
vghicl•s
Total
Cost
At I September 2023
Additions
1,257
794
26,995
28,252
794
At 31 August 2024
2,051
26,995
29,046
Depreciation and impairment
At I September 2023
Depreciation charged in the year
1,257
264
20,617
1,594
21,874
1,858
At 31 August 2024
1,521
22,211
23,732
Carrying amount
At 31 August 2024
530
4,784
5,314
At 31 August 2023
6,378
6,378
15-

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
12 Creditor5: amounts falling due within one year
2024
2023
Other taxation and Social security
Accrua15 and deferred income
1,466
6,600
746
8,611
8,066
9,357
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on
trust subject to specific conditions by donors as to how they may be used.
Balance at Resources Balance at Resources Balance at
expended
expended 31 August
2024
September
2022
September
2023
Motor vehicle
1,335
(334)
1,001
(2501
751
1,335
{334)
1,001
{2501
751
Purpose of Restricted funds
Motor vehicle
A donation of £10,000 was received in 2016 for the purchase of a motor vehicle. This vehicle was
treated as a fixed asset and is depreciated annually.
16-

HAPPY PAWS PUPPY RESCUE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
14 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Fund balances at
31 August 2024
are represented
by:
Tangible assets
Current
a55ets/{liabilities)
4,563
751
5,314
5,377
1,001
6,378
420,482
420,482
402,828
402,828
425,045
751
425,796
408,205
1,001
409,206
17-