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← West Wales Poundies Dog Rescue

2025-03-31-accounts

West Wales Poundies Dog Rescue

Trustees’ Annual Report

1[st] April 2024- 31[st] March 2025

Charity Number 1160474

1

Report of the trustees for the year ended 31[st] March 2025

The trustees present their annual report and financial statements for the charity for the year ended 31[st] March 2025. The financial statements have been prepared in accordance with the accounting policies as set out in Note 1 to the Accounts and comply with the Statement of Recommended Practice: Accounting and Reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16[th] July 2014 and the Charities Act 2011.

Objectives and Activities for the Public Benefit

The purpose of the charity is for the advancement of animal welfare. For the public benefit by providing care and veterinary treatment for abandoned, lost and mistreated dogs in West Wales. The trustees confirm that they have referred to the Charity Commission Guidance on public benefit when reviewing the charity aims for the year.

The majority of the dogs have come from the local council as unclaimed strays. We have the contract with Carmarthenshire County Council that the stray dogs are boarded with us at our rescue kennels at Tegfan whilst they serve their 7 days. It is still the policy in the UK that the council have a legal right to put to sleep any unclaimed strays after this time but we do not allow that to happen as once released by the local authorities we take on ownership of the dogs. Whilst they are with us they are assessed, neutered, health checked, vaccinated, wormed and micro chipped before they are rehomed by ourselves under our strict rehoming rules. The purpose aside from saving the lives of the dogs in question, is for the public benefit, as the dogs will no longer be straying on the streets possibly causing a public nuisance. As per the law, all the dogs are microchipped so are easily traceable, all dogs are neutered so can no longer contribute to the massive problem of unwanted dogs and all of our dogs are vaccinated and wormed so will help eradicate the issue of infectious diseases in the canine population. We also aim to educate people about the importance of neutering at fund raising events.

Contributions made by Volunteers

Whilst there is no economic measurement required for the contribution to volunteers, it is important to note the nature of activities they undertake.

2

Health and Safety

Overall and final responsibility for Health and Safety is that of:

Lianne Evans, Nicky Thomas, Angie Bastin and– Trustees.

Day to day responsibility for ensuring this policy is put into practise remains with:

Lianne Evans – Trustee

Nicky Thomas – Trustee

Kevin Morgan – Kennel Supervisor

Angie Bastin – Trustee

Trustee / Volunteer’s Duties

All Trustees and volunteers are required to –

Non-compliance with health and safety rules and procedures can result in disciplinary action which may include immediate dismissal if appropriate.

Risk Assessment

In accordance with the management of Health and Safety at work regulations 1999, the company will carry out risk assessments of all activities that present a risk to employees/volunteers or others. The risk assessment will be carried out in line with Health and Safety guidance, and the procedure for doing so is as follows:

  1. Identify the significant hazards involved in our activity.

  2. Decide who might be harmed and how.

  3. Evaluate the level of risk and decide if existing precautions are sufficient, or if more needs to be done.

  4. Record all relevant findings of the assessment.

  5. Review the assessment when things change, or there is reason to believe that it is no longer valid.

Covid risk assessments were performed in line with government updates.

Risk Assessments will be undertaken by:

Lianne Evans, Nicky Thomas, Kevin Morgan

Approval for the required action to remove or control risks will be given by:

Lianne Evans and Nicky Thomas.

3

Consultation with Volunteers

The charity will consult with its Trustees / volunteers in accordance with the safety representative and Safety Committees Regulations 1977 and the Health and Safety Regulations 1996.

Consultation with trustees / volunteers will be provided by:

Team meetings, Training Sessions and Communication Book. All volunteers receive an induction and are asked to confirm their acceptance by signing they agree of codes of practice.

Monitoring

To check our working conditions, and ensure our safe working practises are being followed we will:

Check daily activity and tasks.

Responsibility of investigating accidents is that of: Lianne Evans, Sue Paton and Nicky Thomas.

Equipment

The company will ensure that all equipment is suitable and without risk to health and safety in accordance with legislation.

Responsibility for identifying all equipment needing maintenance is that of: Lianne Evans

Any problems with equipment must be reported to Lianne Evans or Kevin Morgan in her absence.

Responsibility of checking that new equipment meets health and safety standards before purchase is that of: Lianne Evans, Nicky Thomas & Angie Bastin.

Safe Handling and use of Substances

The company will assess and control health risks from exposure to hazardous substances in accordance with Control of Substance Hazardous to Health Regulations (COSHH) 2002.

Responsibility for this is that of: Lianne Evans Nicky Thomas and Angie Bastin.

Information and Instruction

Health and Safety guidelines in volunteer handbook.

Training

Induction training of new employees/volunteers is that of Lianne Evans, Kevin Morgan

Job specific training will be undertaken by appropriate member of the team.

Accidents, First Aid and Work related ill health

All accidents and work related ill health are recorded in the accident book which is kept in the office.

Responsibility for reporting accidents, disease and dangerous occurrences to the enforcing authority is that of: Lianne Evans and Kevin Morgan

4

Financial Review

Income of £285365 was generated in the year by means of:

01.4.24 - 31.3.25 01.4.23 – 31.3.24
General Donations 36780 40314
Fund RaisingActivities WWP 77883 91527
Supporters
Fund
Raising
Activities		 5854 19913
Adoption Donations 64900 36899
CharityShop 75922 68145
Grants/Gifts 6500 0
Paypal
Fund/Amazon
Core
/Support Adoption for Pets		 8034 25217
Boarding Income 9489 9230
Gift Aid 0 0
Other Income 0 11
Interest 3 0
TOTAL £285365 £291257

Expenditure of £294,194 on:

Emergency
Boarding
Kennel
Fees		 6964 15936
Vet Bills 37486 53965
Vehicle/transportation costs 2418 1705
Raising Funds 8707 10778
Business Insurance 4095 6914
Legal Fees 0 0
Charity Shop Costs (inc refurb
costs)		 10736 25423
General Costs 32096 13255
Repairs and Improvements ** 167 213
Establishment Costs(Tegfan) 24041 9632
Personnel Costs 141434 135788
Depreciation 554 2562
Loan Interest (Charity Bank) 16698 18023
TOTAL £285396 £294194

5

Reserves Policy

As a condition of our mortgage with the Charity Bank, we are required to maintain at least £7000 in our bank accounts at the end of each month,

Structure, Governance and Management

The charity, West Wales Poundies Dog Rescue ,1160474 was constituted as a CIO in February 2015. The governing document is the Charity Commission Foundation Model.

New trustees are appointed by existing trustee, who examine the skills, knowledge and experience required before appointing a new trustee.

Apart from the first charity trustees, every trustee is appointed for a 3 year term by a resolution passed at a properly convened meeting of the charity trustees. There is no maximum number of trustees but the number must not fall below 3.

All new trustees are given a copy of the governing document and will be given in the future, a copy of the Trustee Annual Report. Job descriptions of the new trustee and key personnel will also be provided. Training and risk assessment are performed as required.

Volunteers, in all capacity, need the trustees’ approval on all matters.

On 30[th] September 2020 the charity completed the purchase of Tegfan Kennels in Llansawel for £300,000 (SA19 7LX). The property is to be run to board and rehome the rescue dogs alongside running part of the kennels as a boarding kennels for members of the public dogs and local council, hence increasing the charity income business. The purchase was funded primarily by a mortgage from the Charity Bank of £205,000 and a bridge loan from WCVA £70,000 , £60,000 of which will be repaid via the SGBF grant scheme.

The charity was previously sponsored by Burns Pet Food who supplied dry food from the rescue kennels. Unfortunately they decided it was not financially viable to carry on supporting the number of rescues they did and subsequently West Wales Poundies lost the sponsorship.

West Wales Poundies Dog Rescue operate 2 charity shops, one in Ammanford SA18 3DB and one in Llandeilo SA19 6EN.

Reference and Administrative Detail

West Wales Poundies Dog Rescue, Charity Number 1160474

Principle Office:

Tegfan, Abergorlech Road, Llansawel SA19 7LX

6

Trustees

Trustees
Lianne Marie Evans Chair Appointed 01/04/24
Nichola Jayne Thomas Secretary Appointed 01/04/24
Angie Bastin Trustee Appointed 01/04/24

Trustees Responsibilities in relation to financial statements

The charity trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards.

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs.

In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 , and the applicable SORP. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for prevention and detection of fraud and other irregularities.

Approved by the trustees on 12[th] February 2026 and signed on their behalf by:

Nichola Thomas

Nichola Thomas 12.2.26

7

|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|1st April 2024
To
West Wales Poundies Dog Rescue
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Annual accounts for the period|Annual accounts for the period|Charity No
(if any)
Period end
date
Annual accounts for the period|Charity No
(if any)
Period end
date
Annual accounts for the period|1160474
31st March 2025
||1160474
31st March 2025
||1160474
31st March 2025
||1160474
31st March 2025
||1160474
31st March 2025
||1160474
31st March 2025
|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Section A Statement of financial activities|Section A Statement of financial activities|Section A Statement of financial activities|||||||Section A Statement of financial activities|Section A Statement of financial activities|||||||| |Recommended categories by
activity
Incoming resources (Note 3)|||Guidance Notes||Unrestricted
funds
£
F01||Restricted
income
funds
£
F02|||Endowment
funds
£
F03|||Total funds
£
F04||||Prior year
funds
£
F05| |Income and endowments from:|||||||||||||||||| |Donations and legacies|||S01|||116,217||-|||-||116,217||||102,442| |Charitable activities|||S02|||83,737||-|||-||83,737||||111,440| |Other trading activities|||S03|||85,411||-|||-||85,411||||77,376| |Investments|||S04|||-||-||||||-|||-| |Separate material item of income|||S05|||-||-|||-|||-|||-| |Other|||S06|||-||-|||-|||-|||-| |Total|||S07|||285,365||-|||-||285,365||||291,258| |Resources expended (Note 6)|||||||||||||||||| |Expenditure on:|||||||||||||||||| |Raising funds|||S08|||36,150||-|||-||36,150||||36,200| |Charitable activities|||S09|||248,693||-|||-||248,693||||255,432| |Separate material item of expense|||S10|||554||-|||-|||554|||2,562| |Other|||S11|||-||-|||-|||-|||-| |Total|||S12|||285,397||-|||-||285,397||||294,194| ||||||||||||||||||| |Net income/(expenditure) before investment||Net income/(expenditure) before investment|||||||||||||||| |gains/(losses)|||S13||-|32
-||-|||-|-|-|-|32
-|-|2,936
-| |Net gains/(losses) on investments|||S14|||-||-|||-|||-|||-| |Net income/(expenditure)|||S15||-|32
-||-|||-|-|-|-|32|-|2,936
-| |Extraordinary items|||S16|||-||-|||-|||-|||-| |Transfers between funds|||S17|||-||-|||-|||-|||-| |Other recognised gains/(losses):|||||||||||||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use||Gains and losses on revaluation of fixed assets for the charity’s own use|S18|||-||-|||-|||-|||-| |Other gains/(losses)|||S19|||-||-|||-|||-|||-| |Net movement in funds|||S20||-|32
-||-|||-|-|-|-|32|-|2,936
-| |Reconciliation of funds:|||||||||||||||||| |Total funds brought forward|||S21|||-||-|||-|||-|||6,870| |Total funds carried forward|||S22||-|32
-||-|||-|-|-|-|32||6,838| |1||||||||||||||||||

----- Start of picture text -----
West Wales Poundies Dog Rescue Charity No 1160474
Company No
Annual accounts for the period Period start date: 01 April 2024 To period end date: 31 March 2025
Section B Balance sheet
Restricted
Unrestricted income Endowment Total this Total last
Guidance note funds funds funds year year
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01 - - - - -
Tangible assets (Note 14) B02 301,916 - - 301,916 302,470
Heritage assets (Note 16) B03 - - - - -
Investments (Note 17) B04 - - - - -
Total fixed assets B05 301,916 - - 301,916 302,470
Current assets
Stocks (Note 18) B06 - - - - -
Debtors (Note 19) B07 11,814 - - 11,814 5,301
Investments (Note 17.4) B08 - - - - -
Cash at bank and in hand (Note 24) B09 10,093 - - 10,093 6,896
Total current assets B10 21,907 - - 21,907 12,197
Creditors: amounts falling due within
one year (Note 20) B11 56,773 - - 56,773 37,786
Net current assets/(liabilities) B12 - 34,866 - - - 34,866 - 25,589
Total assets less current liabilities B13 267,050 - - 267,050 276,881
Creditors: amounts falling due after one
year (Note 20) B14 248,509 - - 248,509 258,308
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 18,541 - - 18,541 18,573
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - -
Unrestricted funds B19 18,541 - 18,541 18,573
Revaluation reserve B20 -
Fair value reserve B21
Total funds B22 18,541 - - 18,541 18,573
----- End of picture text -----

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors
Signature of director authenticating accounts being sent to Companies House		 Print Name
Date of approval
dd/mm/yyyy
Nichola Thomas
12/02/2026
Print name
Signature
Date dd/mm/yyyy

CC17a (Excel)

12/02/2026

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with preparing their accounts in accordance with the Financial Reporting Standard applicable  in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)  • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* YES

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;
Not Applicable
Not Applicable

Not Applicable

1.3 Change of accounting policy

----- Start of picture text -----
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes
 -Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; Not Applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not Applicable
and
(iii) the amount of the adjustment for each line affected Not Applicable
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
----- End of picture text -----*

1.4 Changes to accounting estimates

----- Start of picture text -----
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes
No  * -Tick as appropriate
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
----- End of picture text -----

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
No
Please disclose
(i) the nature of
(ii) for each prio
amount of the c
affected; and
(iii) the amount
earliest prior pe

:
the prior
r period
orrection
of the co
riod pres		 * -Tick as appropriate
period error;
presented in the accounts, the
for each account line item
rrection at the beginning of the
ented in the accounts.

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3

Section C Notes to the accounts

Note 2 Accounting policies -NOT APPLICABLE

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

----- Start of picture text -----
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

----- Start of picture text -----
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability.   
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102.   
Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).   
In the case of performance related grants, income must only be recognised to the extent Yes No N/a
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).   
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the  
charity or have been met. 
Yes No N/a
Government grants The charity has received government grants in the reporting period
  
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the  
terms of the appeal have specified otherwise. 
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.  
grants 
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.  

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an  
expense at the carrying amount of the stocks at distribution. 
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading   
activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.   
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.  

Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.   
Donated services and facilities that are consumed immediately are recognised as income Yes No N/a
with an equivalent amount recognised as an expense under the appropriate heading in
 
the SOFA. 
Yes No N/a
Support costs The charity has incurred expenditure on support costs.  

Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
in the trustees’ annual report.  

Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably.  

Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies.  

Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as  
income from charitable activities. 
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other  
income in the SoFA. 
----- End of picture text -----

2.4 ASSETS
Intangible fixed assets
Heritage assets
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Current asset investments
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.








Yes

Yes
Yes

Yes

Yes
Yes
Yes
Yes
Yes
Yes

Yes
Yes
Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes
Yes

Yes
No

No

No

No

No

No

No

No

No

No

No

No

No

No

No
No

No

No

No

No

No

No

No

No







N/a
N/a

N/a
N/a
N/a

N/a

N/a

N/a

N/a

N/a
N/a

N/a

N/a
N/a

N/a

N/a

N/a
N/a

N/a
N/a

N/a

N/a

N/a
N/a

----- Start of picture text -----
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 109,714 - - 109,714 102,442
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 6,500 - - 6,500 -
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 116,214 - - 116,214 102,442
Charitable
83,737 - - 83,737 111,440
activities:
- - - - -
- - - - -
Other - - - - -
Total 83,737 - - 83,737 111,440
Other trading
activities: 85,411 - - 85,411 77,375
- - - - -
- - - - -
Other - - - - -
Total 85,411 - - [ 85,411 77,375 ]
Income from Interest income 3 - - 3 -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 3 - - [ 3 ] -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 285,365 - - 285,365 291,257
Other information:
All income in the prior year was unrestricted except for:
Not applicable
(please provide description and amounts)
Where any endowment fund is converted into income in the
Not applicable
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
Not applicable
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior Not applicable
year amounts)
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants- NOT APPLICABLE

Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.		 This year
£
-
-
-
-
Total
-
Last year
£
-
-
-
-
Total
-
This year
This year
Last year
Last year
Description
Description

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services- NOT APPLICABLE

----- Start of picture text -----
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries 3,000 - - 3,000 2,554 2,554
Staging fundraising events
5,615 - - 5,615 8,224 8,224
Fudraising agents - - - - -
Operating charity shops
27,535 - - 27,535 25,422 25,422
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 36,150 - - 36,150 36,200 - - 36,200
Expenditure on charitable activities:
Running Costs 248,693 - - 248,693 255,432 - - 255,432
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 248,693 - - 248,693 255,432 - - 255,432
Separate material item of expense
Depreciation 554 - - 554 2,513 - - 2,513
- - - - - - - -
- - - - - - - -
Total 554 - - 554 2,513 - - 2,513
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 285,397 - - 285,397 294,145 - - 294,145
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items- NOT APPLICABLE

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items
Description		 This year
Last year
£
£
- -
- -
- -
- -
- -
- -

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Section C Notes to the accounts

Note 8 Funds received as agent NOT APPLICABLE

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
----- End of picture text -----

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Section C Notes to the accounts

Note 9 Support Costs- NOT APPLICABLE

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

----- Start of picture text -----
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
----- End of picture text -----

Governance
Other
Total
Last year
Support cost
(examples)		 Raising funds
Activity 1
Activity 2
Activity 3
Grand total
Basis of allocation
£
£
£
£
£
(Describe method)
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts

Note 10 Details of certain items of expenditure

NOT APPLICABLE

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid
to the independent examiner

Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees		 This year
Last year
£
£
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

This year:
Last year:
Salaries and wages
Social security costs
Other employee benefits
Total staff costs
Pension costs (defined contribution scheme)
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party		 This year
Last year
£
£
129,051 113,635
9,128 8,394
3,256 2,839
- -
141,435 124,868
Not Applicable
Not Applicable

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

Band
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999		 This year
Last year
- -
- -
- -
- -
- -
This year
Last year
£
£
24,912 22,935
TRUE
Number of employees

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11.2 Average head count in the year
The parts of the charity in which the
employees work		 Fundraising
Charitable Activities
Governance
Kennel Staff
Total		 This year
Last year
Number
Number
-
-
-
-
-
-
8
6
8 6

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the
payment
Please state the legal authority or
reason for making the payment		 This year
Last year
This year
Last year
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Please state the amount of the payment (or value of any waiver of
a right to an asset)		 This year
Last year
£
£
Not Applicable
Not Applicable

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or
termination payments
The extent of redundancy funding at the balance sheet date
The nature of the payment (cash, asset
etc.)
Total amount of payment		 This year
Last year
£
£
-
-
0
0
This year
Last year
£
£
- -

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and
between restricted and unrestricted funds.
Amount of contributions recognised in the SOFA as an expense		 This year
£
3,256
All unrestricted
 Last year
£
2,839

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

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Section C Notes to the accounts (cont)

Note 13 Grantmaking- NOT APPLICABLE

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total		 Grants to
institutions
Grants to individuals
- -
- -
- -
- -		 Support costs
Total
£
£
-
-
-
-
-
-
-
-
- - - -

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
Yes
No
TOTAL GRANTS PAID
Other unanalysed grants
Total grants to institutions in reporting period
Purpose
Names of institution
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.		 Please provide
details of charity's
URL.
Provide details
below
Total amount of
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
-

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total		 Grants to
institutions
Grants to individuals
Support costs
Total
£
£
- - -
-
- - -
-
- - -
-
- - -
-
- - - -

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.		 Yes
Please provide
details of charity's
URL.
No
Provide details
below
TOTAL GRANTS PAID
Total grants to institutions in reporting period
Other unanalysed grants
Names of institution
Purpose		 Total amount of
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
-

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
Freehold land
buildings
£		 & Other land &
buildings
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures, fittings
and equipment
£		 Total
£
At the beginning of the year 300,000 - 24,355 500 324,855
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 300,000 - 24,355 500 324,855
14.2 Depreciation and impairments
**Basis SL or RB (Straight
Line or Reducing
Balance)		 SL or RB SL or RB SL or RB SL or RB
** Rate
Straight Line
At beginning of the year - - 21,885 500 22,385
Disposals - - - - -
Depreciation - - 554 - 554
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 22,439 500 22,939
14.3 Net book value
Net book value at the beginning of the year 300,000 - 2,470 - 302,470
Net book value at the end of the year 300,000 - 1,916 - 301,916

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----- Start of picture text -----
14.4 Impairment
Not Applicable
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Not Applicable
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: NOT APPLICABLE This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible - -
fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
----- End of picture text -----

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 15 Intangible assets- NOT APPLICABLE Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Research &
development
£		 Research &
development
£		 Research &
development
£		 Patents and
trademarks
£		 Patents and
trademarks
£		 Other
£		 Total
£
At beginning of the year - - - -
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
*Basis*
 Rate		 SL
 or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the year - - - -
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers* - - - -
At end of year - - - -
15.3 Net book value
Net book value at the beginning - - - -
of the year
Net book value at the end of the - - - -
year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

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----- Start of picture text -----
15.5 Impairment
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount
of the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
----- End of picture text -----

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 16 Heritage assets- Not Applicable Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of
heritage assets held.
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.
This year
Last year

16.2 Cost or valuation

Heritage
1
£		 asset
Heritage asset
2
£
Heritage asset
3
£
Heritage asset
4
£
Total
£
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
** Rate
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of year - - - - -
16.4 Net book value
Net book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -

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16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period		 At valuation
Group A
At cost Group
B
Total
£
£
£
- - -
- - -
- - -
- - -
- - -
- - -

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage
assets have not been recognised on
the balance sheet.
(ii) Describe the significance and
nature of heritage assets.
(iii) Disclose information that is
helpful in assessing the value of
heritage assets.
(iv) Explain the reason why it is not
practicable to obtain a valuation of
heritage assets.		 This year
Last year

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16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 17 Investment assets- NOT APPLICABLE

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of
period
Add:additions to investments during
period
Less:disposals at carrying value
Less: impairments
Add: Reversal of impairments
Add/(deduct):transfer in/(out) in the
period
Add/(deduct):*net gain/(loss) on
revaluation
Carrying (fair) value at end of year		 Cash & cash
equivalents
Listed
investments
Investment
properties
Social
investments
Other
Total
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year:
Analysis of investments
Cash or cash equivalents
Investment properties
Last year:
Analysis of investments
Cash or cash equivalents
Investment properties
Total
Grand total (Fair value at year end+Cost less impairment)
Other investments
Total
Social investments
Grand total (Fair value at year end+Cost less impairment)
Other investments
Listed investments
Listed investments
Social investments		 -
-
-
-
Cost less impairment
- -
Fair value at year end
£
-
£
-
-
-
-
-
-
- -
Fair value at year end
Cost less impairment
- -
- -
- -
- -
- -
-
£
£

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17.3 If your charity holds investment properties, please complete the following note:

(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements
(ii) Name or independent valuer, if applicable, and relevant
qualifications
(iii) Provide details of any restrictions on the ability to
realise investment property or on the remittance of income or
disposal proceeds
(i) Explain the methods and significant assumptions in
determining the fair value of investment property held by the
charity
This year
Last year

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

17.5 Guarantees
Total
Please provide details and amount of any guarantee made to
or on behalf of a third party
Name of the entity or entities benefitting from those
guarantees
Please explain how the guarantee furthers the charity's aims
Analysis of current asset investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments		 -
Last year
-
-
-
This year
-
-
-
-
-
This year
Last year
-
-
-
£
£

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Where a charity has provided financial assets as
a form of security, the carrying amount of the
financial asset pledged as security and the terms
and conditions relating to its pledge.
For all investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
17.7 Additional information
Please provide information about the
significance of investments to the charity's
financial position or performance eg. terms and
conditions of loans or the use of hedging to
manage financial risk.
Amounts receivable after more than 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
Amounts payable within 1 year
17.6 Concessionary loans
Amount of concessionary loans made (Multiple
loans made may be disclosed in aggregate provided
that such aggregation does not obsure significant
information ).
Amount of concessionary loans received(Multiple
loans received may be disclosed in aggregate
provided that such aggregation does not obsure
significant information).		 Total
Description		 This year £
Last year £
- -
- -
- -
- -
- -

Total

This year
This year

Description		 This year £
Last year £
- -
- -
- -
- -
Last year
Last year

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Section C Notes to the accounts (cont)

Note 18 Stocks- NOT APPLICABLE

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

18.1 Please state the carrying amount of stock and work in progress analysed between
activities.		 unt of stock and work in progress analysed between unt of stock and work in progress analysed between
For
distribution
For resale
For
distribution
For resale
£
£
£
£
£
Charitable activities:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Other trading activities:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Other:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Total this year
- - - - -
Total previous year
- - - - -
Work in
progress
18.2 Please specify the carrying amount of
any stocks pledged as security for liabilities
Stock
Donated goods
This year
Last year
£
£		 For
distribution
For resale
For
distribution
For resale
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Work in
progress
Stock
Donated goods
- - - - -
- - - -
This year
Last year
£
£

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

----- Start of picture text -----
This year Last year
£ £
- -
892.0 3,083.0
10,922.0 2,218.0
11,814.0 5,301.0
----- End of picture text -----

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors
Prepayments and accrued income
Other debtors
Total		 This year
Last year
£
£
- -
- -
- -
- -
- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year
Last year
£
£
Accruals for grants payable
- -
Bank loans and overdrafts
- -
Trade creditors
19,648 4,346
Payments received on account for contracts or
performance-related grants
- -
Accruals and deferred income
2,778 7,760
Taxation and social security
34,347 25,679
Other creditors
- -
Total
56,773
37,785
20.2 Deferred income
Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Amounts falling due within
one year
Balance at the end of the reporting period
Please complete this note if the charity has deferred income.
This year		 This year
Last year
£
£
- -
- -
19,648 4,346
- -
2,778 7,760
34,347 25,679
- -
Amounts falling due within
one year		 This year
Last year
£
£
- -
248,509 258,308
- -
- -
- -
- -
- -

Amounts falling due after
more than one year
56,773
37,785		 248,509
258,308
This year
Last year
£
£
- -
- -
- -
Last year
- -

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Not Applicable

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period


21.2 Please provide:
- a brief description of any obligations on the
balance sheet and the expected amount and timing of
resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for
that expected reimbursement.
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of
any amounts designated and the likely timing of that
expenditure.
Amounts added in current period
Amounts charged against the provision in the current
Unused amounts reversed during the period
Balance at the start of the reporting period
Balance at the end of the reporting period





period
This year
This year		 This year
Last year
£
£
-
-
-
-
-
-
-
-
-
-
Last year
Last year

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets- NOT APPLICABLE

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

----- Start of picture text -----
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
----- End of picture text -----

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year
Description of item Estimate of financial effect
Last year
Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or
timing of settlement; and the possibilty of any
reimbursement
Where it is not practical to make one or more of these
disclosures, please state this fact
This year
Last year

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
Last year
£
£
- -
- -
10,092 6,897
- -
10,092 6,897

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Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities Note 25 Fair value of assets and liabilities Not APPLICABLE
This year Last year
25.1 Please provide details of the charity's
exposure to credit risk (the risk of incurring a loss
due to a debtor not paying what is owed) , liquidity
risk (the risk of not being able to meet short term
financial demands) and market risk (the risk that
the value of an investment will fall due to changes
in the market) arising from financial instruments to
which the charity is exposed at the end of the
reporting period and explain how the charity
manages those risks.
25.2 Please give details of the amount of change
in the fair value of basic financial instruments
(debtors, creditors, investments (see section 11,
FRS 102 SORP)) measured at fair value through
the SoFA that is attributable to changes in credit
risk.

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Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period NOT APPLICABLE Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made		 This year
Last year

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period- NOT APPLICABLE

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

This year
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
Last year
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
27.4 Designated funds
This year
Planned use Purpose of the designation Amount
Last year
Planned use Purpose of the designation Amount

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
FALSE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Gov Doc
Name of trustee
Legal authority (eg
order, governing
document)
Lianne Evans		 Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
£
24,912
685
- -25,597
-
-
- -
-
-
-
- -
-
-
-
- -
-
Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Supervision of kennels - experience of working with difficult dogs. Commenced duing covid

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

FALSE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Gov Doc
Name of trustee
Legal authority (eg
order, governing
document)
Lianne Evans		 Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
22,935
685
- -23,620
-
-
- -
-
-
-
- -
-
-
-
- -
-
Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

----- Start of picture text -----
Specilaist knowledge of difficult dogs and 20 years experience with rehoming
----- End of picture text -----

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

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If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

----- Start of picture text -----
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year This year This year This year
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
Name of the trustee
or related party		 Relationship
to charity		 Description of the
transaction(s)		 Amount Balance at
period end		 Provision for bad debts
at period end		 written off
during
reporting
period
£ £ £ £

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Last year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee
or related party
Relationship
to charity
Description of the
transaction(s)
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in
settlement.		 Amount
Balance at
period end
Amounts
written off
during
reporting
period
£
£
£
Provision for bad debts
at period end
£

For any related party, please provide details of any guarantees given or received.

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees West Wales Poundies Dog Rescue On accounts for the year ended 31 sl March 2025 Charity no (if any 1160474 Set out on pages 60 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31.3.25 As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in Garrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5){b) of the Act. Independent IThe charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed bodyl]. Delete I l if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ') which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act. or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements oncerning 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 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 accounts to be reached. Please delete t wo s in the brackets if they do not apply. Signed: Date: 13.02-2¢) Name: Relevant professional qualification(s) or body lif any): lrfgfifLLf IER Oct 2018

Address: I Li¢$*r￿ c4 Lu AhJgrM15 MIL Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018