REGISTERED CHARITY NUMBER: 1163969 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 FOR YAPPY EVER AFTER DOG RESCUE CAMERON HUGHES LTD Chartered Accounlanls 16 Jubilee Parkway Jubilee Business Park Oerby Derbyshire DE214BJ
YAPPY EVER AFTER DOG RESCUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 Page Report of the Trustees Independent Examinerfs Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements 6 to 10 Detailed Statement of Flnancial Activilies 11
YAPPY EVER AFTER DOG RESCUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025 The trustees present their report with the financial statements of the charity for the year ended 30 April 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. OBJECTIVES AND ACTNITIES Objectives and aims For the benefit of the public lo relieve the suffering of dogs in need of care and attention and, in particular. by placing such dogs into foster homes whilst permanent homes are found for them or other facilities for the reception. care and treatment of such dogs. SignIfint activities Yappy Ever After Dog Rescue rescues and rehomes abandoned, mislrealed and unwanted dogs. Public benefit The Iruslees have had due regard to the Charity Commission's publi¢ benefit guidance when exercising any powers or duties lo which the guidan is relevant. FUTURE PLANS The charity is budgeting to break even in 202&26. STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document The charity is controlled by its governing document, a deed of trust and conslilutes an unincorporated charity. Re¢ruitment and appointment of new trustees Yappy Ever After Dog Rescue undertakes, when the need arises, a ski11 audit to determine the requirements of the Trustee body. Volunteers are approached lo meet the skills required. If the skill shortage is not met by this means, approaches are made to specifi¢ people identified as having these skills through internal and external approaches. Organisational structure On 14 October 2015 the Yappy Ever After Dog Re*ue was registered as a Charitable Incorporated Organisation with the Charity Commissioners under Charity Number 1163969. The assets and liabilities of the original unincorporated organisation of the same name were transferred to the new organisalion at this dale. The charity is govemed by a Board of Trustees consisting of not less than four members of the charity. REFERENCE AND ADMINISTRATIVE DETAILS Rggistered Charlty number 1163969 Principal address 92 Station Road Hatton Derbyshire DE65 5EH Page 1
YAPPY EVER AFTER DOG RESCUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2025 Trnstees Mrs L Radford Mrs C Wwd J Wrtherow Mrs L Coate$ Independent Examlner G S &lbert FCA CAMERON HUGHES LTD Chartered Accountant5 16 Jubilee Parkway Juble nesS Park De¢oy Derbyshire OE21 48J Approved by er of the boarf Df Irusts8s on 18 Februw 2026 and signed on its behalf by.. Mrs L Ra- Trustee Pag8 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YAPPY EVER AFTER DOG RESCUE Independent examinerfs report to the trustees of Yappy Ever After Dog Rescue I report lo the charity trustees on my examination of the accounts of Yappy Ever After Dog Rescue (the Trust) for the year ended 30 April 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance wth the requirements of the Charities Act 2011 (Yhe Acl'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Secbon 14515}Ibl of the Act. Independent examinerfs statement I have completed my examination. I wnfirm that no material matters have come lo my attention in connection th the examination giving me cause to believe that in any m8lerial respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act", or the accounls do not accord with those records., or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair lch is not a matter considered as part of an independent examination. I have no concems and hav8 come across no other matters in connection wth the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. G S Gilbert FCA CAMERON HUGHES LTD Chartered Accountants Derby 18 February 2026 Page 3
YAPPY EVER AFTER DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 2025 Unreslricled furKI 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Donalic)ns and legacies 125,981 79,186 Charitsble activities General 13,534 14,215 Other trading aclimlies 5.557 3.563 Totsl 145,072 96,964 EXPENDITURE ON Charitsble aetivities General 85,048 91,501 NET INCOME 60,024 5,463 RECONCILIATION OF FUNDS Total funds brought fOard 79,880 74,417 TOTAL FUNDS CARRIED FORWARD 139,904 79,880 The notes form part of these financial statements Page 4
YAPPY EVER AFTER DOG RESCUE BALANCE SHEET 30 APRIL 2025 2025 Unresln¢led lund 2024 Tolal funds Notes FIXED ASSETS Tangible assels 9.678 11.688 CURRENT ASSETS Cash at bank 131.696 69,422 CREDITORS knounts falling due wthin one year 11,4701 11,2301 NET CURRENT ASSETS 130.226 e8.192 TOTAL ASSETS LESS CURRENT LIABILimES 139,904 79.880 NET ASSÉTS 139.904 79.880 FUNDS Unre5tftdod fvnds 139,904 79.880 TOTAL FUNDS 139,904 79.880 Ttte financial staiernents were approved by the Board of Trustses and authorised for i55ue on 18 Fèbruary 2026 were SiGned on Its behalf by. L Raclford- Tntsslee The rleS form part of these fi'nanaal $talemenls P8ae 5
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 ACCOUNTING POLICIES Basis of preparing the flnanclal statements The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance wth the Charities SORP IFRS 1021 'Accounling and Reporting by Charities.. Statement c)f Recommended practi applicable to charities preparing their aceounls in accordance with the Financial Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial slalemenls have been prepared under the historical cost convention. Incorne All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fL¢nds, il is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where costs cannot be directly allributed lo particular headings they have been allocated lo activities on a basis consistent ¥Mth the use of resources. Tanglble fixed assets Depreciation is provided al the following annual rates in order to te off each asset over ils estimated useful life. Kennels Fixtures and fittings Motor vehicles Computer equipmenl 1 OQ/o on cost 15Q/o on cost 25D/o on cost 33 % on cost Taxation The charity is exempl from lax on ils charitable activities. Fund accounting Unreslricled funds can be used in accordance wth the charitable objgclives at the discretson of the trustees. Reslricled funds can only be used for particular reslricled purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for patbcular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the fi'nanoal statements. Page 6 continued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 OTHER TRADING ACTIVITIES 2025 2024 Commissions received 5,557 3,563 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees. remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024. Trust9es' expenses Included in Boarding and Transport costs is £3,60012024 - £3,600) as a contribution towards additional personal costs incurred by L Radford for heating of kennel's and addib'onal Charity operating costs. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME ANO ENDOWMENTS FROM Donations and legleS 79,186 Charitable activities General 14,215 Other trading activities 3,563 Total .964 EXPENDITURE ON Charitable activities General 91,501 NET INCOME 5,463 RECONCILIATION OF FUNDS Total funds brou9ht fOard 74,417 TOTAL FUNDS CARRIED FORWARD 79,880 Page 7 continued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 TANGIBLE FIXED ASSETS Fixtures and fillings Mol vehicles Kennels Computer equipment Totals COST At 1 May 2024 and 30 April 2025 18,925 143 5,295 1,573 25,936 DEPRECIATION At 1 May 2024 Charge for year 7,464 1,892 137 5,294 1,353 113 14.248 2,010 At 30 April 2025 9,356 142 5.294 1,466 16,258 NET BOOK VALUE AI 30 April 2025 9,569 107 9,678 At 30 April 2024 11.461 220 11,688 CREDITORS: AMOUNTS FALLING OUE WITHIN ONE YEAR 2025 2024 Other creditors 1,470 1,230 MOVEMENT IN FUNDS Nel movement in funds Al 30.4.25 Al 1.5.24 Unrestrlcted funds General fund 79,880 60,024 139,904 TOTAL FUNDS 79,880 80,024 139,904 Net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in fund5 Unrestricted funds Gener81 fund 145,072 185,048} 60,024 TOTAL FUNDS 145,072 185,048} 60,024 Page 8 continued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 MOVEMENT IN FUNDS - ¢ontlnued Gomparatives for movement In funds Nel movement in funds At 30.4.24 At 1.5.23 Unrestricted funds General fund 74,417 5,463 79,880 TOTAL FUNDS 74,417 5,463 79,880 C{>mpative nel movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unfe8trletgd funds Gener81 fund 96,964 191,5011 5,463 TOTAL FUNDS 191,5011 5.463 A current year 12 months and prior year 12 months comkn'ned position 15 as follows.. Net movement in funds At 30.4.25 At 1.5.23 Unrestrfcted funds General fund 74,417 65,487 139,904 TOTAL FUNDS 74.417 65.487 139,904 A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement In funds Unrestricted funds General fund 242,036 1176.549} 65,487 TOTAL FUNDS 242,036 1176,549) 65,487 Page 9 continued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 April 2025. Page 10
YAPPY EVER AFTER DOG RESCUE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 2025 2024 INCOME AND ENDOWMENTS Donatlons and legacies Donations 125,981 79,186 Other trading activities Commissions received 5,557 3,563 Charltable activities Dog adoption 13,534 14,215 Total incoming resources 145,072 95,4 EXPENDITURE Charitable activities Insurance Telephone Postage and slalionery Advertising Sundries Vets fees Boarding and transport costs Dog training Depreciation of tangible fixed assets 516 692 1.343 69 563 1.171 69,936 12,971 35 3,324 647 728 702 68,156 9,760 31 2,010 83,411 90,104 Support costs Finance Bank charges 167 167 Governance costs Accountancy and legal fees Independent examiners charges 735 735 615 615 1,470 1,230 Total resources expended 85,048 91,501 Net income 60,024 5,463 This page d$ not form part of the statutory financial statements Page11