C￿1￿¥ 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 prepa￿d 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 crUe￿Y 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 themse￿e5 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
un￿rtrItted 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 sfATEMEP￿s (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
A¢wUn￿n￿ 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 di￿ttly 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-