REGISTERED CHARITY NUMBER: 1161859
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
Xeinadin South East Limited Unit 68 Basepoint Shearway Business Park Folkestone Kent CT19 4RH
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
| Detailed Statement of Financial Activities | 12 |
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
REPORT OF THE TRUSTEES for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The preservation and protection of public health of persons endangered by accidents or natural hazards by promoting on a National level the charitable work of the Search and Rescue Dog Organisations of the United Kingdom, Isle of Man and Ireland and to promote the development of Search Dogs to locate lost and or trapped people and to support handlers to achieve a greater understanding of training of Search Dogs.
Public benefit
NSARDA satisfies the obligation for public benefit by acting as an umbrella body for the training and development of volunteer search and rescue dogs and handlers. The dogs and handlers (plus the essential support of other volunteer team members) operate in teams across the UK as member of individual and separate, member associations. The individual member teams then use their skills, experience and knowledge for the search and rescue of vulnerable missing people. The public benefit is as an umbrella body for the saving of life and the prevention of injury and distress.
Grantmaking
NSARDA has no policies on grant making.
Volunteers
NSARDA and the member associations are managed and operated solely by volunteers who give their time, efforts and primarily self-fund their activities in search and rescue.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
NSARDA has raised funds during the year, of which £4,700 (2024: £1,000) was distributed to member associations to further the development and training of search and rescue dogs, handlers and other team members. NSARDA has also endeavored to act as a knowledge sharing organisation to share new, developing and best practice.
FINANCIAL REVIEW
Principal funding sources
Most of the funds have been generated by the paid fundraiser.
Reserves policy
NSARDA does not have a formal policy on reserves, however it has an informal of holding a minimum of two years running costs. A reserves policy will be a part of developing the organisation's financial policies. At the year-end, the charity had total funds of £107,495 (2024: £114,393) to carry forward; this consisted of restricted funds of £nil (2024: £nil) and unrestricted funds of £107,495 (2024: £114,393).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is a Charitable Incorporated Organisation (CIO) governed according to its constitution. Recruitment and appointment of new trustees Trustees are elected by member associations.
Wider network
NSARDA is solely an umbrella organisation of member search and rescue dog associations across the UK. During the periods where there were less than the three required trustees, those trustees in post covered for the unfilled positions.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
1161859 (England and Wales)
Page 1
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
REPORT OF THE TRUSTEES for the Year Ended 31 March 2025
Registered Charity number 1161859
Registered office
Maple Barn Canterbury Road Molash Canterbury Kent CT4 8HF
Trustees
Mr S Kenny Mr P Durham Mr J Rudman
Independent Examiner
Xeinadin South East Limited Unit 68 Basepoint Shearway Business Park Folkestone Kent CT19 4RH
Approved by order of the board of trustees on 24[th] November 2025 and signed on its behalf by:
....................................................... Mr S Kenny - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
Independent examiner's report to the trustees of National Search and Rescue Dog Association ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Nick May FCCA
Xeinadin South East Limited Unit 68 Basepoint Shearway Business Park Folkestone Kent CT19 4RH
Date: .............................................
Page 3
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025
| Unrestricted INCOME AND ENDOWMENTS FROM Notes fund £ Donations and legacies 22,386 Other trading activities 2 - Total 22,386 EXPENDITURE ON Raising funds 16,660 Other 12,624 Total 29,284 NET INCOME/(EXPENDITURE) (6,898) RECONCILIATION OF FUNDS Total funds brought forward 114,393 TOTAL FUNDS CARRIED FORWARD 107,495 |
Restricted fund £ - - - - - - - - - |
31.3.25 Total funds £ 22,386 - 22,386 16,660 12,624 29,284 (6,898) 114,393 107,495 |
31.3.24 Total funds £ 93,506 120 93,626 30,372 6,794 37,166 56,460 57,933 114,393 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
BALANCE SHEET 31 March 2025
| 31.3.25 | 31.3.24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 7 | 14,760 | - | 14,760 | 9,751 |
| CURRENT ASSETS | |||||
| Stocks | 8 | 5,821 | - | 5,821 | 3,492 |
| Debtors | 9 | 1,419 | - | 1,419 | 1,583 |
| Cash at bank | 10 | 86,737 | - | 86,737 | 100,726 |
| 93,977 | - | 93,977 | 105,801 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 11 | (1,242) | - | (1,242) | (1,159) |
| NET CURRENT ASSETS | 92,735 | - | 92,735 | 104,642 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 107,495 | - | 107,495 | 114,393 | |
| NET ASSETS | 107,495 | - | 107,495 | 114,393 | |
| FUNDS | 12 | ||||
| Unrestricted funds | 107,495 | 114,393 | |||
| TOTAL FUNDS | 107,495 | 114,393 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on . .......................................... and were signed on its behalf by:
............................................. Mr S Kenny - Trustee
The notes form part of these financial statements
Page 5
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All incoming resources are included in the Statement of Financial Activities once the Charity charityhas entitlement to the funds after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:
Investment income is recognised when receivable.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.
Costs of raising funds comprise costs incurred specifically for the purpose of generating funds, such as advertising and marketing; purchases; donations, and conferences.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs and governance costs. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of resources.
continued...
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NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES - continued
Raising funds
| Raising donations and legacies Fundraiser expenses Commission Advertising and marketing Support costs Other trading activities Opening stock Purchases Donations Training and conferences Support costs Closing stock Aggregate amounts |
2025 £ 9,053 1,815 274 840 11,982 2025 £ 3,492 5,120 240 1,000 647 (5,821) 4,678 16,511 |
2024 £ 13,277 - 6,794 1,006 21,077 2024 £ 5,838 - 1,000 5,130 819 (3,492) 9,295 30,372 |
|---|---|---|
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
2. OTHER TRADING ACTIVITIES
| 31.3.25 | 31.3.24 | |||
|---|---|---|---|---|
| £ | £ | |||
| Shop income | - | 120 | ||
| 3. | SUPPORT COSTS | |||
| Governance | ||||
| Other | costs | Totals | ||
| £ | £ | £ | ||
| Other resources expended | 7,934 | 4,690 | 12,624 | |
| 4. | NET INCOME/(EXPENDITURE) | |||
| Net income/(expenditure) is stated after charging/(crediting): | ||||
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Depreciation - owned assets | 7,934 | 4,699 | ||
| Independent examiner's remuneration | 1,242 | 1,158 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
Trustees' expenses paid for the period ended 31 March 2025 were £3,498 (2024: 4,687). Expenses were paid to three (2024: three) trustees during the year to reimburse expenses.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 93,506 Other trading activities 120 Total 93,626 EXPENDITURE ON Raising funds 30,372 Other 6,794 Total 37,166 NET INCOME 56,460 RECONCILIATION OF FUNDS Total funds brought forward 57,933 |
Restricted fund £ - - - - - - - - |
Total funds £ 93,506 120 93,626 30,372 6,794 37,166 56,460 57,933 |
|---|---|---|
continued...
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NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
| NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 |
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 |
NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 |
||
|---|---|---|---|---|
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |||
| Unrestricted | Restricted | Total | ||
| fund | fund | funds | ||
| £ | £ | £ | ||
| TOTAL FUNDS CARRIED FORWARD | 114,393 | - | 114,393 | |
| 7. | TANGIBLE FIXED ASSETS | |||
| Plant and | ||||
| machinery | ||||
| £ | ||||
| COST | ||||
| At 1 April 2024 | 23,388 | |||
| Additions | 12,943 | |||
| At 31 March 2025 | 36,331 | |||
| DEPRECIATION | ||||
| At 1 April 2024 | 13,637 | |||
| Charge for year | 7,934 | |||
| At 31 March 2025 | 21,571 | |||
| NET BOOK VALUE | ||||
| At 31 March 2025 | 14,760 | |||
| At 31 March 2024 | 9,751 | |||
| 8. | STOCKS | |||
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Stocks | 5,821 | 3,492 | ||
| 9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.3.25 | 31.3.24 | |||
| £ | £ | |||
| Prepayments | 1,419 | 1,583 | ||
| 10. | CASH AT BANK |
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
continued...
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NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
| 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 12. MOVEMENT IN FUNDS Unrestricted funds At 1.4.24 £ General fund 114,393 TOTAL FUNDS 114,393 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 22,386 TOTAL FUNDS 22,386 Comparatives for movement in funds Unrestricted funds At 1.4.23 £ General fund 57,933 TOTAL FUNDS 57,933 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 93,626 TOTAL FUNDS 93,626 |
31.3.25 £ 1,242 Net movement in funds £ (6,898) (6,898) Resources expended £ (29,284) (29,284) Net movement in funds £ 56,460 56,460 Resources expended £ (37,166) (37,166) |
31.3.24 £ 1,159 At 31.3.25 £ 107,495 107,495 Movement in funds £ (6,898) (6,898) At 31.3.24 £ 114,393 114,393 Movement in funds £ 56,460 56,460 |
|---|---|---|
continued...
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NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.4.23 | in funds | 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 57,933 | 49,562 | 107,495 |
| TOTAL FUNDS | 57,933 | 49,562 | 107,495 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 116,012 | (66,450) | 49,562 |
| TOTAL FUNDS | 116,012 | (66,450) | 49,562 |
13. RELATED PARTY DISCLOSURES
During the year, commissions were paid to Mr P Durham, a trustee, amounting to £1,815 (2024: £NIL).
14. LIABILITIES AND PROVISIONS
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
15. KEY JUDGEMENTS AND ESTIMATES
No significant judgments or key estimates have been made by management in preparing these financial statements.
Page 11
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations and legacies | 22,386 | 93,506 |
| Other trading activities | ||
| Shop income | - | 120 |
| Total incoming resources | 22,386 | 93,626 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Fundraiser expenses | 9,053 | 13,277 |
| Commission | 1,815 | - |
| Advertising and marketing | 274 | 6,794 |
| Support costs | 840 | 1,006 |
| 11,982 | 21,077 | |
| Other trading activities | ||
| Opening stock | 3,492 | 5,838 |
| Purchases | 5,120 | - |
| Donations | 240 | 1,000 |
| Training and conferences | 1,000 | 5,130 |
| Support costs | 647 | 819 |
| Closing stock | (5,821) | (3,492) |
| 4,678 | 9,295 | |
| Support costs | ||
| Other | ||
| Depreciation of tangible fixed assets | 7,934 | 4,699 |
| Governance costs | ||
| Accountancy fees | 1,242 | 1,158 |
| Support costs | 3,448 | 937 |
| 4,690 | 2,095 | |
| Total resources expended | 29,284 | 37,166 |
| Net (expenditure)/income | (6,898) | 56,460 |
This page does not form part of the statutory financial statements
Page 12