C1¥ Reglstyatlon No. 1158323 HAPPY PAWS PUPPY RESCUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
HAPPY PAWS PUPPY RESCUE LEGAL AND ADMINIStRATIVE INFORMATION Trustees Lisa Smart Dominque Dou8las Meghan Behiel (Appointed 4 November 20241 (Appointed 29 December 2025 ChaTlty number (England and Wales) 1158323 Prlncipal address 213 Kings Ddve Eastbourne East Su55ex BN212UJ Independent examlner Price & Company 30-32 Gildred8e Road Eastbourne East Sussex BN2145H Bankers National Westminster Bank PIC 96 Terminu5 Road Eastbourne East Su$5eM BN213LX
HAPPY PAWS PUPPY RESCUE CONTENTS Page Trustees, report Independent examiner's report ststement of financial actlvities Balance sheet Notes to the financlal statements 8-17
HAPPY PAWS PUPPY RESCUE TRusfEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their annual port and flnancial ststement5 for the year ended 31 Au8USt 2025. The financlal statements have been prepad in accordance wlth the accounting policies set out In note I to the financial statements and comply with the charlty's governin8 document, the Charltle5 Art 2011 and "Accountlng and Reportlng by Charities-. Staternent of Recommended Practice appllcable to charltles preparlng thelr accounts in accordance with the Flnancial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191.. Objectlves and artlvltles The charlty's objectives are to promote the care and wellbeing for animals by providing appropriate care, protectlon, treatment and securlty for the anlmals, as well as educating the publlc In matters pertaining to anlmal welfare in general and the prevention of crUeY and suffering among animals. The trustees have paid due regard to 8uldance Issued by the Charlty Comrn1551on In decldlng what activlties the charity should undertake. Achlevements and perform•n¢e The last yèar has been a very busy but very productive We are resculng more and more Goldens who need our help a5 well as a few setters and cocker spanlels, Our work and reputation continues to grow in Turkey and we are beln8 asked to help more and more. The sufferln8 of these beautiful dogs endurels very hard for the charlty to see and we Intend to do all we can to a551St wlth thelr welfare wherever possible. Most rescues are strdi8ht forward but some have been very challen8in8 and upsettin8. The one thin8 that remains the same is our dedlcation to readdress the balance. All of our golden retrlevers have been abandoned. thrown out to fend for themsee5 or handed to a pound. Supporters of the charity wlll know just how distressln8 thi5 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 a alerted to thelr situation, thelr Ilves stsrt to change. All our dogs go straight into the care of the rentre and it 15 really then that the journey begins to a better life. This is all only posslble due to the wonderful backing we receive on a daily basis from our amazing supporters and the strong and much improved fundraisln8 initiative whlch Is now in place. The charity is very proud to announce the expanslon of more kennel space and Isolatlon space to help those who need tlme to recover The charity Is also very proud to announce that the fully funrtional onsite vet centre Is playln8 a major role in our anlmal welfare journey- providing much needed treatment for many105t souls who need care. The charity has also improved its large shading areas SO the dogs can get relief from the hot sun and cold rain. Thanks to many generous fund-rdi5ing efforts the vet centre has all the best equiprnent. which 15 open not only to our dog's, but the local dog population now has access to rnuch 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 ICONTINUEO) FOR THE YEAR ENDED 31 AUGusf 2025 As a charity we are 50 grateful for every donation. every kind comment on Facebook and each 8entle word of encouragement. The charities Insta8ram pa8e, Facebook page and website are spreading the word doing very well, this really doe5 give us the strength to keep fightlng for our dog's futures. Wlthout the 5UPPOrt we receive we could not achleve our many happy endlngs. As a charlty we remain acutely aware of the street dog's plight in Turkey. The charlty has also purchased and distributèd many kennels and feedlng ststions 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 everyday running of the centre. When reflettin8 on our lourney, a question we are asked a lot is to sum up In a few words why Happy Paws is succe55ful. Well. we would all Say 'love' for the retrievers we rescue, 'respert' for our partner charilles and most of all the 'frlendshlp' that we show one another. All these thing5 keep us stron8 as a team and unwaverln8 In our fl8ht to keep our 8oldens safe and give them the life they so deserve. So to the future - as a charlty, we never know what 15 around the corner but one thlng we do know15 as long as our supporter5 join u5 on our rollercoaster of a ride, we will never give up on the breed we all love. Thank you all for lolnlng us on thls wonderful journey, Flnanclal revlew Gift5 and donatlons recelved In the year were around £73,000 hi8her than the previous year, a further 90,530 of Income was 8enerdted byway ofour lottery. It Is the policy of the charlty that unrestrlcted funds which have not been designated for a speclflc use should be malntained at least a level equivalent to three month's expenditure. The trustee5 consider5 that reserves at thi5 level will ensure that, in the event of a signrficant drop in funding, they will be able to continue the charlty's current attlvltles while consideration is given to ways in whlch addltlonal funds mav be raised. Thls level of re5erve5 has been malntslned throughout the year. The trustees have assessed the malor risks to which the charity is exposed. and are satisfled that systems are in place to rnitlgate exposure to the major rlsks. Strurture, iovern•n¢e and maDa8ement The charity 15 a Charitable Incorporated Organisation governed by its ¢onstltutlon dated 31 July 2014. The trustees wh0 Served during the year and up to the date of slgnature of the financlal 5tatement5 were.. Lisa Smart Michael Tomey Domlnque Douglas Meghan Behiel {Resigned 29 December 20251 {Appointed 4 November 20241 (Appointed 29 Oecember 20251 Trustees are recruited by personal recommendation and are appointed by a resolution proposal at meetlng of the charity tru5tee5. Trustees are provided with appropriate training to undertake the role they wlll occupy withSn the charity. The charity 15 run on a day to day basi5 by the three trustees with the help of volunteers.
HAPPY PAWS PUPPY RESCUE TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The truste report was approved by the Board of Trustees. Usa Smart Trustee Dated.. 22 May 2026
HAPPY PAWS PUPPY RESCUE INDEPENDEpif 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 Paw5 Puppy Rescue (the charity) for the year ended 31 August 2025. Responslbllltle$ and basls of report As the trustees of the charity you are SponSible for the preparétion of the financlal statements In accordance with the requlrements of the Charities Act 2011. I report In respect of my examination of the charlty's flnancial statements carrled out under sectlon 145 of the 2011 Act. In carrying Out my examination I have followed all the appllcable Directions given by the Charlty Commlsslon under section 14515llbl of the 2011 Act. Independent eyamlner's statement Slnce the charity's gross income exceeded £250,17)O, the independent examlner must be a member of body Ilsted In section 145 of the Charltles Act 2011. 1 confirm that l am qualifled to undertake the examSnatlon be¢au5e l am a member of The Asscoclatlon of Chartered Certlfied Accountants, whlch Is one of the listed bodles. I have completed my examlnation. I conflm) that no matters have come to my attention In Connectlon wlth the examination glving me cause to belleve that In any materlal respect: accountln8 records were not kept in respect of the charbty as requlred by sectlon 130 of the Charities Act 2011. the flnancial statements do not accord wlth those records: or the flnancial stalements do not comply wlth the appllcable requirements concernln8 the form and content of flnanclal ststements set out in the Charltles (Accounts and Reports) Regulatlons 2008 other than any requirement that the flnancial statement5 give a true and fair view. which is not matter eonsldered as part of an independent examlnatlon. I have no concerns and have come across no other matter5 in connection with the examination to which attentlon should be drawn in thls report in order to enable a proper understanding of the financial statements to be reached. Nathan Coker FCCA Prlce & Company 31>32 fjlld dge Road Eastbourne East Sussex BN2145H Dated.. 22 May 2026
HAPPY PAWS PUPPY RESCUE STATEMENT OF FINANaAL AcfiviTIES INCWDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Current flnanclal year Unre5trlcted Restrlrted funds funds 2025 2025 Total Totsl 2025 2024 Note5 Donations and le8acies Other trading activities Income from Investments 517.543 90.530 13.336 517,543 90,530 13,336 444,917 94,760 13,958 Total Income 621.409 621.409 553,635 Ralslng funds 54,550 54,550 65,672 Charltable actlvltles 564,408 188 $64,596 471,373 Totsl resources expended 618,958 188 619,146 537,045 Net Incomellexpendfturel for the yearl Net movement In funds 2,451 11881 2,263 16,590 Fund balances at I September 2024 425.045 751 425,796 409,206 Fund balan¢es •t 31 August 2025 427,496 563 428,059 425,796 The statement of financlal activities includes all gains and105se5 recognised in the year. The ststement of financial activities includes all gain5 and1055es ¢¢gnised in the year. All income and expenditure derive fiom continuing artivitie5.
HAPPY PAWS PUPPY RESCUE STATEMENT OF FINANCIAL AcnviTIES (CONTINUED) INCWDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Prlor Ilnanclal year unrtrItted Restrlcted funds funds 2024 2024 Totsl 2024 Notes In¢ome from: Donations and legacles Other tradlng artivitles Income from Investments 444.917 94,760 13,958 444,917 94,760 13,958 Total Ineome 553,635 553,635 Raisin8 funds 65,672 65,672 Charbtable actlvltles 471,123 250 471,373 Total resour¢es expended 536,795 250 537,045 Net Incomellexpendlture) for the yearl Net movement In funds 16.840 12501 16,590 Fund balance5 at I September 2023 408.205 I,ooi 409,206 Fund balances at 31 Au8USt 2024 425.045 751 425,796 The statement of finan¢lal actlvltle5 includes all galns and1055e5 reco8n15ed In the year. The statement of financial actlvStles includes all galns and10sses recognised In the year. All Income and expenditure derive from continuing attivities.
HAPPY PAWS PUPPY RESCUE BALANCE SHEET AS AT31 AUGUST 2025 2025 2024 Notes Flxed a55ets Tangible assets li 4,519 5.314 Current assets Cash at bank and in hand 434.089 428,548 Credltors: amounts falllng due whhln ono year Iz (10,5491 18.0661 Net current a$setS 423,540 420,482 Total assets le55 turrent Ilabllltles 428.059 425,796 Net assets ex¢ludln8 peTrslon li•bS1ity 428,059 425.796 The fund5 of the charlty Restricted income funds Unrestricted funds 13 563 427.496 751 425,045 428,059 425,796 The fi cial statements were appioved by the trustees on 22 May 2026 Lisa Smart Trustee
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng poli¢le5 Charlty Inforniatlon Happy Paw5 Puppy Rescue is a Charitable Incorporated Organisation. 1.1 Accountln8 Conventlon The fir)anclal statements have been prepared in accordance with the charity's governlng document, the Charitie5 Art 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republ1¢ of Ireland. and the Charltles SORP 'Accountin8 and Reportin8 by Charities.. Ststement of Recommended Practice appllcable to charitie5 preparing thelr accounts In accordance wlth the Flnancial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021" The charlty Is a Public Beneflt Entlty as defined by FRS 102. The charity has taken advantsBe of the provSslons In the SORP for Charltles not to prepare a statement of cash flows. The financial statements have departed from the Charities (Accounts and Report51 Regulatlons 2008 only to the extent requlred to provide a true and falr vlew. This departure has involved followin8 the Statement of Recommended Practlce for charitles applylng FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulatlons but whlch has since been wlthdrawn. The flnantlal statements are prepared in sterling, which Is the functional currency of the Charlty. Monetary amounts sn these financial ststements aré rounded to the nearest £. The flnancial statements have been prepared under the historical cost conventlon, modifled to Include certaln flnanclal Instruments at falr valué. The princlpal accounting policies adopted are set out below, 1.2 Golng concern At the time of approwng the financial statements. the trustees have a reasonable expectatlon that the charity has adequate resources to continue In operational existence for the foreseeable future. Thus the trustees continue to adopt the 80in8 concem basis of accountln8 In preparing the financial statements. 1.3 Charitable funds Unre5trlcted lunds are available for use at the discretion of the trustees In furtherance of their charitable objectives. Restrlcted funds are Subject to specific Conditions by donors or grantors as to how they may be used. The purposes and uses of the re5trlrted funds are set out In the notes to the flnanclal ststements. Endowment funds are subject to specific condltlons by donors that the capitsl must be maintained by the charity.
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAI sfATEMEPs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢wUnn pollcle5 Icontlnuedl IA Income Income Is reco8nlsed when the charity is legalty entitled to It after any performance condltlons have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are e0gnIsed on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditlons require deferral of the amount. Income tax recoverable In relatlon to donatlon5 recelved under Gift Ald or deeds of covenant Is recognlsed at the time of the donation. Legacies are reco8nised on recelpt or otherwlse If the charlty has been notlfied of an impending distribution, the amount Is known, and receipt 15 expected. If the amount Is not known, the legacy 1$ treated as a contlngent a55et. 1.5 Exp•ndltur• Expenditure Is e0gniSed once thefe is a le8al or constructive obligation to transfer e¢onomlc benefll to a thlrd party, it is probable that a transfer of economlc beneflts wlll be requlred In settlement, and the amount of the obllgation can be measured rellably. Expenditure Is classlfied by activlty. The costs of each actlvlty are made up of the totsl of direct costs and shared cost5, including sUPPOrt costs involved in undertaklng each actlvity. DI¢t costs attributable to a sin8le activity are allocated directly to that activity. Shared costs which contribute to moTe than one actlvlty and support costs which are not attributable to a single artivlty are apportloned between those actlvltles on a basls conslstent wlth the use of resources. Central staff costs are allocated on the basls of tlme spent, and depreciation charges are allocated on the portion of the a55et'S Use. Llabllitles a reco8nised as soon as there is a legal or con5trurtlve obligation commlttlng the charlty to the expendSture. All expendlture Is accounted for on an accruals basls and has been cla55ified under he3dfjn that aggregate all costs related to the category. Charitsble expenditure comprlse5 those costs Incurred by the charity in the delivery of it5 actlvities and servlces for its beneficiorie5. It include5 both cost5 that can be allooted dittly to such activltles and those costs of an indirect nature necessary to support them, Support Costs include central funrtions and have been allocated to artivity cost categories on a basls consistent with the use of resource5, for exarnple, alloutin8 property costs by floor areas, or per capita. rtaff costs by the time spent and other costs by their usage. 1.6 Tan8ible fixed a554ts Tangible fixed a55ets are initially measured at cost and 5ub5equently measured at cost or valuatlon, net of depreciation and any impairmert105ses.
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL sfATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Ac¢ountlng policies (Continued) Depreciation is recognised so as to wrlte off the cost or valuatlon of assets less thelr resldual values over thelr useful Ilves on the following bases: Computers Motor vehlcles 3 years stral8ht Ilne 25% reducin8 balance The 8aln or1055 ari5in8 on the disposal of an asset Is determlned as the dlfference between the sale proceeds and the carrylng value of the a55et. and is recognised in the statement of financial actNities. 1.7 Impalrnwnt of flxed assets At each reporting end date, the charfty revlews the earrylng amounts of its tsn8lble assets to detem)Ine whether there is any indlcation that those assets have suffered an Impalrment loss. If any such indic?tlon exist5, the recoverable amount of the asset is estimated in order to determine the extent of the Impalrment loss lif anyl. 1,8 Cash and ¢•sh equl¥alenls Cash and cash equivalent5 include cash in hand. deposits held at call with banks, other short-term liquld Investments with 0ri8inal maturlties of three month5 or les5. and bank overdrafts. Bank overdrafts are shown wlthln borrowlngs in current liabllltles. Baslc flnanclal assets Basic financial assets, which Include debtors and cash and bank balances, are initially measured at tran5artion prlce IncludSn8 transaction costs and are subsequently carried at amortised cost usln8 the effective Interest method unless the arrangement constitutes a flnancing transactlon, where the transaction Is measured at the present value of the future CeiptS dlscounted at a market rate of Interest. Flnanclal assets Classified a5 receivable withln one year are not amortised. Baslc flnanclal liabillties Baslc flnancial liabllities, Includlng creditor5 and bank loans are Initially recogn15ed at transaction prlce unles5 the arrangement constltutes a flnancing transactlon. where the debt Instrument Is measured at the present value of the future payments discounted at a market rate of interest, Financial liabilitie5 classified as payable within one year are not arnortised. Debt instruments are subsequently carried at amortlsed cost. uslng the effectlve interest rate method. Trade credltors are obllgatlons to pay for goods or services that have been acqulred In the ordlnarv our5e of operations from suppliers. Amounts payable are classifled as current liabilitles If payment is due within one year or le55. If not. they are presented as non-current liabilitie5. Trade creditor5 are retognlsed inltlally at transactlon price and subsequently measured at amortised cost using the effertive interest method. Dereco8nitlon of financial liabilitie5 Financial Ilabilities are dereco8nised when the charitrfs contrattual obligations expire or a dischar8ed or cancelled. io-
HAPPY PAWS PUPPY RESCUE NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies {Contlnuedl 1.9 Employee beneflts The cost of any unused holiday entitlement is recognised in the perlod In whlch the employee's servlces are received. Termination beneflts a reco8nised immediately as an expense when the charlty Is demonstrably commltted to terrnlnate the employment of an employee or to provide termination benefits. Crftlcal a¢¢ountln8 estlmates and Jud8emnts In the appllcation of the charlty's accountln8 pollcles, the tru5tee5 are requlred to make judgements. estimates and assumption5 about the carrying amount of assets and liabllities that are not readilv apparent frorn other sources. The estimates and assoclated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estlmates. The estlmates and underfying assumptlons are reviewed on an ongoing basis. Revisions to accountin8 estSmates are recogni5ed in the period in whlch the estimate is vIsed where the revlslon affects only that perlod, or in the period of the revision and future perlods where the revlslon affects both current and future perlods. Income from donatlon$ and legaclqs Unre5trlcted Unre5trlcted funds funds 2025 20Z4 Donatlons and glfts 517,S43 444,917 Income from other tradlnl artlvftles Unrestrirted Unre5trict¢d funds tunds 20Z5 2024 Sponsorships and social lotteries 90,530 94,760 li-
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from lrnieslments Unrestrlrted Unrestrfrted lunds funds 2025 2024 Interest receiwdble 13,336 13,958 Éxpendlture on ralsln8 lunds Unrestrfrted Unrestrfcted lunds funds 2025 2024 Fundralslni and publlclty Membershlp schemes and soclal lotterles Other fundraising cost5 26,250 28,300 30,145 35,527 54,550 65,672 12-
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expenditure on charitsbl¢ artlvltle5 Anlmal sts 2025 Anlmal ¢0515 2024 Dlr•ct Costs Staff costs Depreciation and impalrment Transportation of anlmals Foster and veterlnarlan fees Pet food Other dog rescue costs Travel, Subsistence and mlleage Projects Sundry 48,031 1,794 236,452 126,323 23,208 5,287 3,746 86,155 3,811 44,613 1,858 135,592 115,113 29,435 5,549 4,348 107,667 2,024 534.807 446,199 Share of 511PPOrt and 8overnan¢e costs {see note 81 Support Governance 21,510 8,279 21,567 3,607 564.596 471,373 Analysis by fund UnrestrScted funds Restrlcted funds 564,408 188 471,123 250 564.596 471,373 13-
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGU5f 2025 Support costs Support Governance costs 2025 Support Governance costs costs 2024 Prlntin8, Postage and stationery Telephone Website costs Advertising Bank charges Insurance Office maintenance 7.907 2,279 213 5,590 4,696 7.907 2.279 213 5.590 4.696 9,814 2,178 18 3,900 4,469 70 1,118 9,814 2,178 18 3.900 4,469 70 1,118 825 825 Independent examination lees Le8al and professional 2.280 5.999 2,280 5,999 2,160 1,447 2,160 1,447 21,510 8,279 29,789 21,567 3.607 25,174 Analysed between Charitsble activities 21,510 8.279 29,789 21,567 3,607 25,174 Governance costs includes payments to the audltors of £2,280 12024 - £2.1601 for Independent examlnation fees. Trustees Lisa Smart, Trustee. was paid a salary of £42.961 {2024: £44,613) for her work for the charlty during the year. -14-
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Employees The avera8e monthly number of employees during the year was.. 2025 Number 2024 Number Employment costs 2025 ZOZ4 Wages and salaries 48,031 44,613 There were no employee5 whose annual remuneratlon was more than £60,000. 11 Tanglble flxed assets Compuhr• Mot v•hl¢kn• To¢il Cost At I September 2024 Additions 2,051 999 26,995 29,046 999 At 31 Au8ust 2025 3,050 26,995 30,045 Depreclatlon and Impalrment At l September 2024 Depreciation charged in the year 1,521 598 22,211 1,196 23,732 1,794 At 31 August 2025 2,119 23.407 25,526 Carrylng alnount At 31 August 2025 931 3,588 4,519 At 31 August 2024 530 4,784 5,314 -15-
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 IZ Credltors: amounts falllng due wtthin one year 2025 2024 Other taxation and social security Accruals and deferred Income 1,769 8,780 1.466 10,549 8,066 13 Reslrlcted fvnds The restrlcted funds of the tharlty comprlse the unexpended balances of donatlons and grants held on trust subject to specific conditions by donors as to how they may be used. B•lance at Resources Balanc• at Resourc¢$ Balance at expended expended 31 August 2025 September 2023 September 2024 Motor vehicle I,ooi 12501 751 11881 563 I,ooi 12501 751 11881 563 Purpose of Restricted funds Motor vehl¢le A donation of £10,000 was re¢elved in 2016 for the purchase of a motor vehlcle. Thls vehicle was treated as a fixed asset and is depreciated annually. -16-
HAPPY PAWS PUPPY RESCUE NOTES TO THE FINANCIAL STATEMENT51CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 14 Analysls of net assets between funds Unrestrfrted Re5trfrted fvnds nds 2025 2025 Totsl Unrestrlcted Restritted fijnds funds 2024 2024 Total 2025 2024 Fund balances at 31 August 2025 are represented by: Tanglble a55ets Current assetsllllabilitie51 3,956 563 4,519 4,563 751 5,314 423.540 423,540 420,482 420,482 427,496 563 428,059 425,045 751 425,796 17-