2025-03-31-accounts - Hairy Hounz

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Hairy Hounz

Charity No. 1163727

Trustees' Report and Unaudited Accounts

31 March 2025

HAIRY HOUNZ CONTENTS

	Pages
Trustees' Annual Report	1
	2
Statement of Financial Activities	3
Balance Sheet	4
Statement of Cash flows	5
Notes to the Accounts	6
Detailed Statement of Financial Activities	7 to 8

Page 2

HAIRY HOUNZ TRUSTEES ANNUAL REPORT

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1163727

Trustees

The following Trustees served during the year:

P. Chase

S. Walker

Accountants

Genio Accountants

33a Portsmouth Rd Southampton SO19 9BA

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

S. Walker

Trustee 18th July 2025

HAIRY HOUNZ STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2025

		Unrestricted
		funds	Total	funds	Total funds
		2025		2025	2024
	Notes	£		£	£
Income from:
Donations, adoptions,
shows and other	3	17,629		17,629	23,783
fundraising

Total		17,629		17,629	23,783
Expenditure on:
Raising funds	4	1,564		1,564	566
Charitable activities	5	13,293		13,293	12,155
Other	6	3,637		3,637	5,313
Total		18,494		18,494	18,034
Net gains on investments		-		-	-
Net income/(expenditure) Net income/(expenditure) before other gains/(losses)		(865) (865)	)	(865) (865)	5,749 5,749
		540
Other gains and losses:
Net movement in funds		(865)		(865)	5,749
Reconciliation of funds:
Total funds brought forward		21,041		21,041	15,292
Total funds carried forward		20,176		20,176	21,041

HAIRY HOUNZ BALANCE SHEET

At 31 March 2025

Charity No. 1163727			2025	2024
			£	£
Current assets
Debtors – Paypal balance			6,619	5,869
Cash at bank and in hand			13,797	16,009
			20,416	21,878
Creditors:Amount falling due within one year		8	(240)	(837)

Net current assets			20,176	21,041
Total assets less current liabilities			20,176	21,041
Net assets excluding pension asset or liability			20,176	21,041

Total net assets			20,176	21,041
The funds of the charity	9
Restricted funds	9
Unrestricted funds	9
- General funds			20,176	21,041
			20,176	21,041
Reserves	9
Total funds			20,176	21,041
Approved by the trustees
And signed on their behalf by:

S Walker Trustee 18th July 2025

HAIRY HOUNZ STATEMENT OF CASH FLOWS

for the year ended 31 March 2025

	2025	2024
	£	£
Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities	(865)	5,749
Adjustments for:
Increase/(decrease) in trade and other payables	(598)	348
(Increase)/decrease on trade and other receivables	(749)	(1,669)
Net cash used in operating activities	(2,212)	4,428
Net cash from investing activities	-	-
	-	-
Net cash from financing activities
Net increase in cash and cash equivalents	(2,212)	4,428
Cash and cash equivalents at the beginning of the year	16,009	11,581
Cash and cash equivalents at the end of the year	16,009	16,009
Components of cash and cash equivalents
Cash and bank balances	13,797	16,009
	13,797	16,009

Hairy Hounz NOTES TO THE ACCOUNTS

for the year ended 31 March 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income Income is included in the Statement of Financial Activities (SoFA) when the charity Recognition of becomes entitled to, and virtually certain to receive, the income and the amount of income the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is reported gross in the SoFA. expenditure Donations and Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional legacies entitlement to the income. Income from tax reclaims is included in the SoFA at the same time as the Tax reclaims on gift/donation to which it relates. donations and gifts Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Hairy Hounz NOTES TO THE ACCOUNTS

Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
Recognition of cannot be fully recovered and is reported as part of the expenditure to which it expenditure relates.

These comprise the costs associated with attracting voluntary income, fundraising Expenditure on trading costs and investment management costs. raising funds These comprise the costs incurred by the Charity in the delivery of its activities and Expenditure on services in the furtherance of its objects, including the making of grants and charitable activities governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the Statement of Financial Activities. No depreciation is provided in respect of investment properties.

Intangible fixed assets and amortisation

Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Hairy Hounz NOTES TO THE ACCOUNTS

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Hairy Hounz NOTES TO THE ACCOUNTS

Hairy Hounz NOTES TO THE ACCOUNTS
2 Statement of Financial Activities - prior year			Unrestricted
			funds	Total funds
			2024	2024
			£	£
Income from:
Donations, adoptions, shows and other fundraising			23,783	23,783
Total			23,783	23,783
Expenditure on:
Raising funds			566	566
Charitable activities			12,155	12,155
Other			5,313	5,313
Total			18,034	18,034
Net income/(expenditure)			5,749	5,749
Transfers between funds			-	-
Net income before other
gains/(losses)			5,749	5,749
Other gains and losses:
Net movement in funds			5,749	5,749
Reconciliation of funds:
Total funds brought forward			15,292	15,292

Total funds carried forward			21,041	21,041
3 Income
	Unrestricted		Total	Total
			2025	2024
		£	£	£
Donations, adoptions, shows and other fundraising	17,629		17,629	23,783
	17,629		17,629	23,783

Hairy Hounz NOTES TO THE ACCOUNTS

4 Expenditure on raising funds

4	Expenditure on raising funds
			Unrestricted			Total			Total
						2025			2024
				£			£		£
	Costs of generating voluntary
	income
	Telephone			190 301 301		3 3	190 301301 3 3 69			301301
	Postage & Stationary			564 301 301		01 01 3 3	01 01 564 301 301 3 215			301301
	Travel			445 301 301		01 01 3 3	01 445 301 301 3 3 54			301301
	Advertising		365	301 301 365 1,564		01 01 01 01 3 01 3 01 301301 3 01 3 01 28 1,564 566				301301
5	Expenditure on charitable activities
			Unrestricted			Total			Total
						2025			2024
				£			£		£
	Expenditure on charitable
	activities
	Veterinary Fees			12,432		12,432			11,317
	Insurance			621			621		598
	Governance costs			-			-		-
	Professional Fees			240			240		240
				13,293		13,293			12,155
		9,764 9,764 1212121212, 45012,405			9,764
6	Other expenditure
			Unrestricted			Total			Total
						2025			2024
				£			£		£
	Repairs & Renewals			0			0		99
	Other Expenses	2020		3,637		3,637		961	5,214
				3,637		3,637			5,313
7	Staff costs
	No employee received emoluments in excess of £60,000.
8	Creditors:
	amounts falling due within one year			2025					2024
				£					£
	Trade Creditors			0					0
	Accruals and deferred income			240					837
				240					837

Hairy Hounz NOTES TO THE ACCOUNTS

9 Movement in funds

9	Movement in funds
					Incoming
					resources
					(including	Resources	At 31 March
			At	1 April	other gains/losses	expended	2025
				2024	)
					£	£	£
	Restricted funds:
	Unrestricted funds:
	General funds			21,041	17,629	(18,494)	20,176
	Revaluation Reserves:
	Total funds			21,041	17,629	(18,494)	20,176

10	Analysis of net assets between funds
					Unrestricted	Restricted	Total
					funds	funds
					£	£	£
	Net current assets				20,176	-	20,176
					20,176		-
		20,176

Hairy Hounz DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2025

	Unrestricted
	funds		Total funds			Total funds
	2025			2025			2024
	£			£			£
Income from:
Donations, adoptions, shows and other fundraising
	17,629			17,629			23,783
	17,629			17,629			23,783
Total income	17,629			17,629			23,783
Expenditure on:
Costs of generating donations and
legacies
Telephone	190			190			169
Postage & Stationary	564			564			215
Travel	445			445			54
Advertising	365			365			128
Total of expenditure on raising funds	1,564 66 1,564			1,564 566 1,564			566 566
Charitable activities
Veterinary Fees	12,432			12,432		11,317
Insurance	621			621			598
	13,053			13,053		11,915
Governance costs
Professional Fees	240			240			240
Total of expenditure on charitable	240 13,293			240 13,293			240 12,155
activities
Other expenditure
Repairs & Renewals	0			0			99
Sundry Expenses	961 3,637			3,637			5,214
	3,637			3,637	2,655-		5,313
General administrative costs,
including depreciation and
amortisation
Bad debts	-			-			-
	-			-			-
Total of expenditure of other costs	3,637			3,637			5,313
Total expenditure	18,494	2,655		18,494		18,034
Net gains on investments	-			-			-

Net (expenditure)/income	(865)		(865)			5,749

Hairy Hounz DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds

(865)	(865)		5,749
-		-	-

(865)	(865)		5,749