Dachshund Rescue CIO Registered Charity Number 1159602 Report of the Trustees and Accounts Year ended 31 December 2024 Brown Butler Chartered Accountants Laeds
Dachshund Rescue CIO Registered Number 1159602 Contents Reference and Administrative Detai15 Trustees, Report 2to6 Statement of Trustees, Responsibilities Independent Examlner's Report statement of Financial Activities Balance Sheet 10 Notes to the Accounts 11 to 16
Dachshund Rescue CIO Registered Number 1159602 Reference and Administrative Detsils Chairperson LMHall Trustees G E Salisbury C Russell LMHall K Saywell S Kray J Paxton Principal Office Whin Hill Landing Lane Newport HU15 2QD Charity Registration Number 1159602 Independent Examiner Beverley Tate Brown Butler Leigh House 28-32 St Paul's Street Leeds LS12JT Bankers Uoyds Bank Street Branch PO Box 1000 BX1 1LT Solicitors Gunner Cooke 10-12 East Parade Leeds LS128H
Dachshund Rescu8 CIO Registered Number 1159602 Trustees, Report The trustees of the Dachshund Rescue CIO {"Da¢hshund Rescue" or'the Charity") present their annual report for the year ended 31 December 2024 under the Charities Act 2011 (Yhe Act"). together with the unaudited accounts for the year ended 31 December 2024 and confirm that the latter comply wÈth the requirements of the Act. the trust deed and the Statement of Recommended Practice applicable to charities preparing Iheir accounts by the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). Objectives and activities The primary focus for Dachshund Rescue is to relieve the suffering of Dachshunds throughout the UK to provide new homes or foster homes for those in need. Providing care and treatment for those who are sick. ill-treated or find themselves in poor Circumstan5, also providing help and training to those with behavioural issues. To promote the advancement of education of the general public in matters relating to dachshunds and by this means preventing cruelty and suffering. Dachshund Rescue pays one part-time administrator and one part time bookkeeper. and a part time behaviourist, however, the majority of the work is carried oul by volunteers. The Charity is run primarily through working with volunteers. who consist of regional coordinators, foster carers, home Checkers. and people who transport the dogs. These volunteers are unpaid, however out-of-pocket expenses are reimbursed. Achlevements and performance The total number of dogs rehomed through Da¢hshund Rescue in 2024 was 385, and the total number of applications to adopt a Dachshund was 1549. We have seen a marked decrease in applications to adopt. Dachshund Rescue is at a stage where demand is becoming less and supply is increasing, breeders continue to breed, and the market is flooded. The applications to adopt are not always suitable for the breed who possess various traits and quirky temperaments. Most of the dogs that require new homes have issues of their own. Dachshund Rescue continues to see an increase in the numberof Dachshunds looking lor new homes. We also see many Dachshunds seeking new homes due to changes in their owners, worklwork hours, or retuming to the offi¢e. oflen leading to behavioural challenges with their Dachshund. The financial crisis and soaring veterinary costs have had a significant impact on the number of dogs coming into rescue, many needing overdue medical attention. Towards the end of 2024 we started to see several dogs return to rescue. many of which had been in homes for several years. Most of these dogs had not received appropriate veterinary care, This has resulted in the charily funding medical care in order to bring them back to good health. We found that during 2024, the majority of dogs surrendered came with behavioural issues andlor pre- existing medical conditions. which proved challenging at times to find suitable homes. Some of these dogs are now in long-term foster care. as we were unable to find suitable homes.
Dachshund Rescue CIO Registered Number 1159602 DACHSHUND RESCUE UK Trustees, Report The pre-existing medical condition reglster currently contains 180 dogs. The register of unspayed bitches shows 98 bitches that require neutering over the next 12 months. The most prevalent reasons for rehoming this past year were.. Change in circumstance, thus dogs are left at home alone for long periods, leading to separation anxiety. Relationship BreakdownlLoss of home Poorly bred dogs with behavioural issues. The popularity of the dachshund has soared., we believe recent marketing campaigns featuring the breed have been a large contributor. Many families who purchased a dog while working from home without researching the breed's temperament are now required lo return to the workplaGe. Puppy farmers trying to meet demand do not breed for temperament or good health. Dogs which were the result of irresponsible breeding with poor genetics, and costs associated with treating these conditions and insufficient funds to pay for ongoing medication. Lack of understsndingleducation on rehabilttation. To overcome the challenges above. we work with a breed-specific trainer and nd consultations for people who cannot cope with the behaviour the dog is exhibiting. This is done both before surrender. with the hope that issues can be ironed out. and the dog can stay in the home. Alternatively, we will rehome a dog and have the tralnor in place to give ongoing support, along with the area coordinator. Our new CRM is now well established and continues to adapt to streamline our rehoming process. The trustees continue to set aside a sum of money for training, pre-existing medical conditions and neuterlng. There was a limited number of people contacting the Charity requesting assistance for urgent veterinary costs, many havlng had cancelled insurance policies due to the financial restrictions. We also helped several dachshunds who were referred for spinal surgery. These cases often need to be followed by physiotherapy and hydrotherapy. The charity maintains a good relationship with the Cambridge University Veterinary School. We regularly seek advicelguidance on our IVDDINeurologi¢al cases from Professor Freeman and his team. In 2024. following a recently published study by Paul Freeman, we became more confident in managing IVDD cases without surgery. We are committed to working hard on educating the public on how to manage their IVDD Dachshunds. hopefully reducing the number euthanised when people cannot meet the cost of surgery. Due to the increased pressure on the rehoming coordinators. we have established a new team of volunteers to assist in arranging transport and conducting home checks for dogs going to a new home. We hold regular recruitment campaigns aimed at increasing the number of volunteer foslerers. home Gheckers, and transportation coordinators. Furthermore. due to the pressure our volunteers face, we have strived to recruit and relain volunteers. W8 have worked constantly to increase the number of our volunteers. Recent campaigns have brought additional coordinator5, foster homes, home checkers, and driving volunteers. We have found that our revised mentoring process for new volunteers has enabled us to have them in post and working confidently much quicker. It has also helped us in taIn volunteers.
Dachshund Rescue CIO Registered Number 1159602 DACHSHUNO RESCUE UK Trustees. Report Throughout 2024, The Elms Kennels continued to thrive as a business. Our kennels are dual-purpose. open to all breeds for boarding and daycare, with all profits being donated back to the CIO. We now have an eslablished client base of returning customers and consistently receive enquiries from potential new clients through recommendations. In addition, the kennels seNe as a haven for any Dachshund that needs an emergency placement when no foster homes are available. Furthermore. we are able to assess dogs with more complex behavioural issues. The Rehabilitation Centre is open to all breeds. however, specialising in Dachshunds. We continue to market the Gentre to local vets and referTal centres. The Genlre also enables us to treat sick and injured dogs surrendered to us, as well as a5SiSt our adopted dogs needing physiotherapy. Over the last 14 months, there has been a level of inveslment in the property (The Elms). This investment has enabled us to provide:. In-house training, assessment and residential rehabilitation Secure handovers Land and water-based physiotherapy servl¢es Head office Income generation for the Charity Fundraising base for events We will be constantly reviewing our procedures to ensure we meet our objectives. Finance Review Extracts from the unaudited accounts: 2024 2023 Total income Legacies receivable Impairment of legacy debtor Other income 57,814 21,698 {200,000) 223,486 242.449 300,263 45,184 Expenditure Net loss on investments (381,634) (352,287) Net movement in funds {81,371) (307,103} Funds carried forward 1,632,140 1,713,511 Dachshund Rescue has received various legacies, and we continue to be grateful to people who remember Dachshund Rescue in their wills. Our prlncipal funding comes from adoption fees and donations. Dachshund Rescu8 does not have any restricted funds. Most of our expenses are veterinary fees, rehabilitation, training and volunteer mileage costs. The purchas8 of kennels has enabled us to reduce our spend on boarding. The launch of the Rehabilitation Centre will reduce the cost of rehabilitation in the years to come.
Dachshund Rescue CIO Registered Number 1159602 DACHSHUND RESCUE UK Trustees, Report We also continue to support those adopting older dachshunds and dachshunds with pre-existing medl¢al conditions so that prospective owners are not put off by the financial burden of taking on these dogs. We recognise that an adopter taking on a dog with a pre-existing medical condition will be unable to obtain adequate insurance and. to this end, Dachshund Rescue covers all pre-existing medical Costs for the dogs that we rehome. This year has seen unprecedented demand for our services and expenditure has increased to meet this demand. The Trustees made the decision that investments proved too high-risk due to stock market volatility. We Continue to hold a portfolio with Insignis Cash, which enables cash to be tied up in accounts for a period of time with interest rates in the region of 5 % and no associated risk. These cash portfolios are reviewed on a monthly basis. Dachshund Rescue remains, as always, committed to carrying out due diligence to ensure funds are appropriately placed and monitored regularly. Reserves Policy The trustees revlew the level of reserves on an annual basis to ensure there is sufficient funding to cover the Charity's running costs. As of 31 December 2024, the free reserves balance was £557,517. Plans for the Future We will continue to provide help, support and assistance to any dachshund in need. We will continue to work closely with the developers on our CRM to enhance our rehoming process. We will collaborate with an IT consultant to keep all three of our websites updated and aim to educate the public on general welfare through this initiative. We will continue to grow our social media following to keep them informed about the latest welfare developments. Our marketing strategy will be implemented and reviewed during 2025. with the main focus areas being: Recruiting volunteers and fundraislng efforts. Open days and Dachshund meets at Head Office The promotion of the rehabililalion ¢entra & education through CPD and open days Dachshund Rescue continues to explore ways to enhance the public's understanding of health and welfare, particularly regarding intervertebral disc disease, as this affects one in three dachshunds. thereby preventing cruelty and suffering. To this end, the Charity continues to work with extemal organisalions and be involved in projects concerned with the welfare of dachshunds. In 2025, wé will continue to sponsor a new residoncy at Queen's Hospital, Cambridge. The new residency will continue the previous research carried out by Viviana Rojas. The research centres around a cure for IVDD.
Dachshund Rescue CIO Registered Number 1159602 Trustees, Report DACHSHUND RESCUEUK Stru¢ture, Governance and Management The Charity Is a CharFtable Incorporated Organisation and is govemed by its constitution adopted in December 2014. Dachshund Rescue decided to become a registered charity in 2014. which was achieved in December of that year. Prior to this, the rescue operated as a collaboration beeen the Dachshund Club and the Longhaired Dachshund Club. The Charity is currently run by a group of trustees who meet a minimum of four times per year. Trustees and coordinators meetings take place via Zoom. which is the most cost-effective way of meeting. There is an organisational structure in pla. whiGh consists of the board of trustees & volunteers. The daily operation of the Charity is carried out by nine voluntary coordinators based throughout the country. assisted by fosterers and transportation volunteers. The seven trustees manage the organisation. They ensure that the aims and objeCve$ of the Charity are carried out and plan future actlvities that contribute to these. Anyone interested in joining as a Trustee is asked to submit a CV, which is reviewed by the board. An existing trustee then nominates the applicant by completing a Trustee nomination form. Once approved by the board, the applicant has an infomial interview with I0 trustees who will make recommendations lo the board. Upon successful nominatlon, references are obtained. any new trustees will be subject to an enhanced DBS check. Once appointed, and the trustee declaration is returned, the new trustee follows a standard induction process, is sent a full copy of the accounts and the minutes of the last meetlng. Reference & Admlnlstrative Detalls Reference and administrative details of the Charity, its trustees and advisers are provided on page 1, which form part of this Trustees, Report. Trustees. Areas of Res onsibilities- Da -to-Da Mana emenl Lynn Hall- Chair and Operations Claire Russell - Legal & Finance Gina Salisbury- Secretary Jacqui Paxton - Volunteer Liaison Susan Kray- Head of Rehoming Katie Saywell - Online Platforms Louise Van Vuren - Marketing & Fundraising Publlc benefrt The trustees confirm that they have complied with the requirements of section 17 of the Charrties Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. ed on 27 August 2025 @ 13."28 LMHall Chair
Dachshund Rescue CIO Registered Number 1159602 Statement of Trustees, Responsibilities The trustees are responsible for preparing the Trustees. Report and the Accounts in accordance with the United Kingdom Accounting Standards (United Kingdom Generally ApIed Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affair5 of the Charity and of the incoming reSoUrS and application of resources of the Charity for that period. In preparing those accounts. the trustees are required to: select suitsble accounting policies and apply them consistently., observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts., and prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are resF)onsible for the maintenance and integrity of Ihe corporate and financial information included on the Charty's website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions. Approved by the trustees of the Charity on and signed on its behalf by.. ed on 27 August 2025 @ 13..28 LMHall Chair
Dachshund Rescue CIO Register8d Number 1159602 Annual Report and Accounts Independent Examiner's Report to the Trustees of Dachshund Rescue CIO I report to the trustees on my examination of the accounts of Dachshund Rescue CIO {Wie Charity.) for the year ended 31 December 2024. Respective responsibilities of trustees and examiner The Charitys trustees are responsible for the preparation of the accounts. The Charity's trustees consider that an audit is not required for this year under sedion 144 of the Charities Act 2011 ('the Charities Act") and that an independent examination is needed. Having satisfied myself that the Charity is not subject to audit under charty law and is eligible for independent examination. it is my responsibility to= examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general directions given by the Charty Commission (under section 145(5)(b) of the Charities Act), and to State whether particular matter5 have come to my attention. Basis of independent examinerfs report My examination was ¢arrled out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a wmparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees Conrning any such matters. The procedures undertaken do not provide all the eviden¢e that would be required in an audit and, therefore, no opinion is given as to whether the accounts present a 'true and fair view,. My report is limited to those matters set out in the statemenl below. Independent examiner's statement In connection with my examination, no material matters have come to my attention which give me cause to believe that in, any material respect- the accounting records were not kept in accordan with section 130 of the Charities Act. or the accounts do not accord with the accounting rerds. or the accounts do not comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and lairf view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examinalion to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Bev8rley Tate Brown Butler Chartered Account8nts Leigh House 28-32 St Paul's Street Leeds LS1 2JT 27 11(L 2025
Dachshund Rescue CIO Registered Number 1159602 Statement of Financial Activities Year ended 31 December 2024 2024 Unrestricted funds 2023 UnrestriGted funds Note Income: Donations and legacies Charitable activities Investment income Rent receivable from subsidiary undertaking 124,178 141,457 28,628 6,000 {110,323) 148,081 1,426 6,000 Totsl income 300,263 45.184 Expenditure: Charitable activities Administration and governance costs {310,636) 155,998) {273,770) (78,517) Total expenditure {366,634) (352,287) Net expenditure {66,371) (307,103) Total funds brought forward 1,713,511 2.020,614 Total funds carried forward 1,647,140 1,713,511 The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expendlture derive from continuing operations. The notes on pages 11 to 16 form part of these accounts
Dachshund Rescue CIO Registered Number 1159602 Balance Sheet As at 31 December 2024 2024 2023 Note Fixed assets Tangible fixed assets Investrnents 1,036,957 981,297 10 1.036,961 981,301 Current assets Debtors Cash at bank and in hand 52,662 631,461 28,018 731.991 684,123 760.009 Creditors: Amounts falling due within one year 12 {73,944) (27,799) Net current assets 610.179 732,210 Net assets 1,647,140 1,713,511 Funds of the Charity.. Unrestricted funds 13 1.647,140 1,713.511 The accounts were approved by the trustees, and authorised for issue on behalf by- and signed on their ed on 27 August 2025 13'.28 LMHall Chair The notes on pages 11 to 16 fomi part of these accounts 10
Dachshund R8scue CIO Registered Number 1159602 Notes to the Accounts Year ended 31 December 2024 Accounting policies la) Basis of preparation The accounts are prepared on a going concern basis under the historical cost convention modified. where appropriate, to include certain items at fair value and in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP - FRS 102) and the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011. The presentstion currency is £ sterling and the accounts have been rounded to the nearest £1. The CIO constitutes a publi¢ benefit entity as defined by FRS 102. The trustees Consider that there are no material uncertainties about the Charity's ability to ¢ontinue as a going concern. The majority of the Charity's income is received from dog adoption fees and from regular donors. Should there be significant reductions in this income, the Trustees would raise funds from other sources and in the unlikely event that they were insufficient, the Trustees consider they have the ability to reduce expenditure in line with the reduced income. (b) Exemption from preparing group accounts The Charity 15 part of a small group. The Charity has taken advantage of the exemption provided by section 139(2) of the Charities Act 2011 and has not prepared group accounts. Consequently the accounts present information about Dachshund Rescue CIO as an individual undertaking and not about its group. (c) Unrestrlcted funds Unrestricted funds comprlse grants, donations and other incoming resources receivabla or generated for the objects of the Charity without specified purpose and are available as general funds. (d) Income All income is included in the statement of financial activities when the Charity is entitled to the income, it is probable that the income will be received and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is re¢&ived by way of donations and is included in full in the statement of financial activities when receivable. Investment income is included when r8ceivable. Income from charitable activity is accounted for when earned. Income from legacies is accounted for when probable of receipt and the amount can be reliably measured. If 8 legacy debtor is subsequently impair&d because it is doubtful that full settlement will bé received, the adjustment made to derecognise the legacy debtor is included in legacy income.
Dachshund R&scue CIO Registered Number 1159602 Notes to the Accounts Year ended 31 December 2024 Accounting policies - continued (e) Expenditure Expenditure is recognised on an accrual basis as soon as there is a legal or constructive obligation ornmitting the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.. Costs of generating funds are those costs incurred in attrading voluntary income. Charitable activity expenditure includes l)oth the direct costs and support costs relating to each activity. Support costs include central functions and have been allocated to activity cost categories on a basis conslstent with the use of resources. Governance costs Include those incurred in the governance of the Charity and its assets and are primarily associated with constitutional and statutory requirements. (f) Tangible fixed assets Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write down the cost less estimated residual value of all tsngible fixed assets over their expected useful lives. The annual rates and methods of depreciation are as follows:_ Asset class Depreciation method and rate Freehold property (Buildings only) Plant and equipment Straight line basis over 50 years I 00/0 reducing balance basis No depreciation is provided on freehold land. {g) Fixed asset investments Shares In subsidiary undertakings are measured at cost less impairment. (h) Financial instruments Short term debtors and creditors are not interest bearing and are stated at original invoiced amounts. Cash at bank and in hand comprises cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an inslgnfficant risk of change in value. 12
Dachshund Rescue CIO Registered Number 1159602 Notes to the Accounts Year ended 31 December 2024 Accounting policies - continued (i) Volunteers and gifts in kind The trustees are grateful for the contribution of volunteers in the Charity's educational activities, administration and fvndraising activities. No financial adjustment is made in respect of this contribution. Incomg from donations and legacies Unrestricted Unrestricted funds funds 2024 2023 Donatlons from individuals Legacies receivable Impairment of legacy debtor Gift aid subsidiary undertaking 43.952 57,814 55,330 21,698 (200.000) 12,649 22.412 124.178 (110,323) Income from charitsble activities Unrestricted Unrestricted funds funds 2024 2023 Adoption fees Trading income. Insurance commissions received 133,869 144,894 7,588 3,187 141,457 148,081 Investment income Unrestricted funds 2024 Unrestricted funds 2023 Interest receivable 28,628 1,426 13
Dachshund Rescue CIO Registered Number 1159602 Notes to the Accounts Year ended 31 December 2024 Expenditure Support costs (note 6) Direct osts Total 2024 Total 2023 Charitable actNities Educational sponsorship and fees Veterinary costs Training and rehabilitation Boarding. rehoming and fostering costs 71,125 144,300 14,930 10.877 71,125 148.191 18.821 72.499 80,472 126.415 23,962 42,921 3,891 3,891 61,622 241,232 69,404 310,636 273,770 Administration and governance costs 12.690 43,308 55,998 78,517 253,922 112.712 366,634 352,287 Support costs Administration and goveman¢e costs Charitable activities Total 2024 Totsl 2023 Printing, postage and stationery Travel and subsistence Telephone Legal fees Independent examiner's fees Accountsncy and bookkeeping fees Computer expenses Repairs and maintenance Rates Light. heat and water Bank charges Trade subscriptions Advertising Cleaning Depreciation 1,852 1,852 1,123 21,302 7,980 21.302 7,980 19,526 9,258 15,992 2,005 2,000 2.360 20.973 3,794 3.931 212 1.802 361 2,992 14,391 2,406 22,062 2.613 5,886 772 1,904 {62} 2,795 738 165 4,029 2,406 22.062 2,613 23,545 3,088 7,616 (62) 2,795 738 661 16,116 17.659 2.316 5.712 496 12,087 43,308 69,404 112,712 100,720 Governance costs amount to £24,468 {2023.' £19,997). No persons were employed by the Charity during the year (2023.. none). 14
Da¢hshund Rescue CIO Registered Number 1159602 Notes to the Accounts Year ended 310ecember 2024 Trustees remuneration and expense5 No trustees received any remuneration from the Charity during the year in relation to their roles as trustees. C Russell received remuneration totalling £19.662 (2023= £14,917) during the year in relation to the provision of bookkeeping seNices under a Servi agreement approved by the Board of Trustees in accordance with the Charity's governing document. K Saywell received remuneratlon totalling £0 (2023: £6,720) during the year in relation to the provision of dog training services. The CIO provides living accommodation to L M Hall which is essential for the proper performance of her duties that include the provision of welfare of rescued dogs throughout the day and night. The trustees have not received any reimbursement of expenses incurred in their roles as trustees during the year (2023: £nil). The trustees do receive reimbursement of expenses incurred in relation to their work in rescuing and the fostering of the dogs. The amount paid to trustees the year totalled £7.292 (2023.. £4,483). Taxation The Charity is a registered charity and is therefore exempt from taxation. g Tangible fixed assets Freehold property Plant and equipment Total Cost At 1 January 2024 Additions 947,800 55,767 50.588 16.009 998,388 71,776 At 31 December 2024 1.003,567 66,597 1,070,164 Depreciation At 1 January 2024 Charge for the year 13,396 10,956 3.695 5,160 17.091 16.116 At 31 December 2024 24,352 8.855 33.207 Net book value At 31 December 2023 934,404 46.893 981,297 At 31 December 2024 979.215 57,742 1,036,957 15
Dachshund Rescue CIO Registered Number 1159602 Notes to the Accounts Year ended 31 December 2024 10 Fixed asset investments Subsidlary undertakings At 1 January 2024 and 31 December 2024 Details of subsidiary undertakings: Description of Proportion holding of holding Principal activity Dachshund Rescue At The Elms Limited Ordinary share5 100% Boarding of animals The Elms Rehabilitation Centre Limited Ordinary shares Non-trading during period The registered office address of the subsidiary undertakings is Whin Hill, Landing Lane, Newport, Brough, HU15 2QD. 11 Debtors 2024 2023 Other debtors Amounts owed by subsidiary undertaking Prepayments and accnjed inGome 9.375 13.853 29,434 9,952 3,822 14.244 52.662 28,018 12 Creditors: amounts falling due within one year 2024 2023 Other creditors Accruals 23.976 49,968 23.734 4,065 73,944 27,799 13 Funds Unrestricted funds The movement on unrestricted funds is as shown in the Statement of Financial Activities. The nature and use of funds are disclosed In the accounting policies on page 11 {"unrestricted funds"). All assets held by the Charity at 31 December 2024 relate to unréstricted funds. 16