REGISTERED CHARITY NUMBER: 1164018
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 30 November 2024
for
Pug Life Rescue
Warr & Co Limited Chartered Accountants Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ
Pug Life Rescue
Contents of the Financial Statements for the Year Ended 30 November 2024
| Page | |
|---|---|
| Report of the trustees | 1 to 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 to 12 |
Pug Life Rescue
Report of the Trustees for the Year Ended 30 November 2024
The trustees present their report with the financial statements of the charity for the year ended 30 November 2024. 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).
The trustees are able to confirm that the Annual Report and Financial Statements of the charity comply fully with the current statutory requirements of the charity's governing document, its constitution, as last amended in August 2015 during the period of this statement.
Objectives and activities
Objectives and aims
Established in 2015 the objectives are:
-
For the benefit of the public to relieve the suffering of Pugs in need of care and attention in particular by providing care and treatment of the Pugs and seeking to suitably re-home them;
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To promote humane behaviour towards Pugs by providing appropriate care, protection, treatment and security for Pugs that are in need of care and attention by reason of maltreatment, sickness poor circumstances or ill usage and to educate the public in matters pertaining to dog welfare in general and the prevention of cruelty and suffering among dogs.
Public benefit
The current trustees confirm that they have referred to the guidance contained in the Charity Commissioners general guidance on public benefit when carrying out activities in line with the charity's objectives.
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Pug Life Rescue
Report of the Trustees for the Year Ended 30 November 2024
Achievements and performance Charitable activities
Rehoming and ongoing support
Pug Life rescue has continued to operate and has rehomed 201 pugs during the accounting period 2023/2024. A large proportion of surrendered pugs have received medical attention prior to adoption and of these 114 have been spayed or neutered, with a large proportion requiring dental treatment. The charity also continues to support over 89 pugs with ongoing medical needs. These medical needs included, but were not limited to skin conditions, seizure medication, specialist diets for bladder stones and other medical conditions. The cost of vet treatment remains the primary expenditure for the charity.
Jane Fox, joined as trustee in August 2024 to expand the rehoming team with trustees Jackie Fullerton and Liz Baker along with a number of volunteers to undertake home checks and liaison with vet practices.
Fundraising
Fundraising via social media continued with regular online, live auctions and the sale of merchandise. Volunteers contributed to attendance at outdoor events across the UK, providing auction items and much needed administrative support including the transport of pugs to their foster or new homes. Education and advice was given on social media platforms.
Michael Harnett foundation
A wheelchair foundation was established in memory of supporter Michael Harnett. This is now managed by two of the trustees providing wheelchairs for disabled pugs. This has been well received and enabled 34 owners to rent wheelchairs for their pugs. Rental wheelchairs are new or donated and the scheme has expanded to include other mobility items such as strollers. The funds for this scheme are separate from the charity's main funds and therefore restricted. This scheme is also non-profit and rental income funds the purchase of each new wheelchair. It continues to expand.
HMRC Gift aid scheme
The trustees were able during the financial period to successfully negotiate with HMRC a reduced overpayment figure which was reported in the previous financial year report. Following this agreement, frozen funds were released and the trustees were able to put in place robust policy and procedures in order to restart claiming gift aid. Gift aid had not been claimed since 2022 and the charity was fortunate following a successful back dated claim that this released enough funds to be able to clear the overpayment. This has significantly reduced the charity's liabilities.
Liabilities
The trustees took steps to contact creditors and enter into negotiation to reduce the charity's status as a going concern during the year. This led to a significant reduction in the liabilities the charity now holds.
Charity commission inquiry
The charity commission inquiry into Muffin Pug rescue concluded in December 2024, falling outside this financial period. The charity name was changed to Pug Life Rescue on 13 December 2024.
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Pug Life Rescue
Report of the Trustees for the Year Ended 30 November 2024
Financial review
Going concern
As disclosed in the 2023 accounts the trustees considered that there was a material uncertainty in respect of errors in gift aid repayments received during the years 2018 to 2022. During the current year the trustees have worked with HMRC to resolve the matter and all outstanding amounts have now been paid in full.
The trustees have undertaken an assessment of the Charity's financial position and continue to work towards the objectives of the charity whilst resolving accounting issues relating to earlier years, however they are satisfied that the support received from the Charity's volunteers, supporters and suppliers will continue.They are confident that there is a reasonable expectation that the Charity will have adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of approval of the financial statements.
Structure, governance and management Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Reference and administrative details Registered Charity number
1164018
Principal address
PO Box 290 Dyfed SY23 9DF
Trustees
Mrs V L Conway Tustee Mrs J A Fullerton Trustee Mrs A E Chandler Ms E A Baker Mrs S Smith (appointed 5.1.24) (resigned 14.8.24) Mrs J Fox (appointed 9.8.24)
Independent Examiner
Nicola Joyce ACA Warr & Co Limited Chartered Accountants Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ
Approved by order of the board of trustees on 28 September 2025 and signed on its behalf by:
Mrs A E Chandler - Trustee
Page 3
Independent Examiner's Report to the Trustees of Pug Life Rescue
Independent examiner's report to the trustees of Pug Life Rescue
I report to the charity trustees on my examination of the accounts of Pug Life Rescue (the Trust) for the year ended 30 November 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
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 Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the 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 applicable requirements concerning 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.
Nicola Joyce ACA The Institute of Chartered Accountants in England and Wales
Warr & Co Limited Chartered Accountants Mynshull House 78 Churchgate Stockport Cheshire SK1 1YJ
28 September 2025
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Pug Life Rescue
Statement of Financial Activities for the Year Ended 30 November 2024
| 30.11.24 Unrestricted Restricted Total fund fund funds Notes £ £ £ Income and endowments from Donations and legacies 2 159,906 965 160,871 Other trading activities 3 3,428 - 3,428 Investment income 4 - - - Total 163,334 965 164,299 Expenditure on Raising funds 5 4,827 - 4,827 Charitable activities 6 Dog rescue 135,479 913 136,392 Total 140,306 913 141,219 NET INCOME 23,028 52 23,080 Reconciliation of funds Total funds brought forward (15,239) (479) (15,718) Total funds carried forward 7,789 (427) 7,362 |
30.11.23 Total funds £ 159,574 4,863 1,707 166,144 4,039 134,177 138,216 27,928 (43,646) (15,718) |
|---|---|
The notes form part of these financial statements
Page 5
Pug Life Rescue
Balance Sheet
30 November 2024
| 30.11.24 | 30.11.23 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| Current assets | ||||||
| Debtors | 10 | 2,050 | - | 2,050 | 27,875 | |
| Cash at bank | 7,739 | - | 7,739 | 7,761 | ||
| 9,789 | - | 9,789 | 35,636 | |||
| Creditors | ||||||
| Amounts falling due within one year | 11 | (2,000) | (427) | (2,427) | (51,354) | |
| Net current assets/(liabilities) | 7,789 | (427) | 7,362 | (15,718) | ||
| Total assets less current liabilities | 7,789 | (427) | 7,362 | (15,718) | ||
| NET ASSETS/(LIABILITIES) | 7,789 | (427) | 7,362 | (15,718) | ||
| Funds | 13 | |||||
| Unrestricted funds | 7,789 | (15,239) | ||||
| Restricted funds | (427) | (479) | ||||
| Total funds | 7,362 | (15,718) |
The financial statements were approved by the Board of Trustees and authorised for issue on 28 September 2025 and were signed on its behalf by:
A E Chandler - Trustee
V L Conway - Trustee
The notes form part of these financial statements
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Pug Life Rescue
Notes to the Financial Statements for the Year Ended 30 November 2024
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it 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, it 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 to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from 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.
Restricted funds relate to the Wheels for Hire project as detailed in the Trustees Report.
Going concern
The trustees are reliant on the continued support received from the Charity's volunteers and supporters whose fundraising efforts together with donations received help to meet the charity's objectives.
The charity is currently relying on the continued support of its creditors to enable the trustees to use incoming resources to fund the charity's primary charitable objectives. Some creditors have agreed to accept reduced payments against the outstanding invoices and others, sympathetic with the situation that the trustees find themselves in, have agreed not to pursue outstanding debts as detailed in the trustees report.
The trustees are confident that the support will continue and when undertaking their assessment of the Charity's financial position are confident that the Charity will continue in operational existence for the foreseeable future, being a period of at least 12 months form the date of approval of the financial statements, thus the accounts have been prepared on a going concern basis.
continued...
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Pug Life Rescue
Notes to the Financial Statements - continued
for the Year Ended 30 November 2024
| 2. Donations and legacies Donations Gift aid Adoption fees 3. Other trading activities Fundraising events 4. Investment income Deposit account interest 5. Raising funds Raising donations and legacies Goods for resale Advertising Event expenses |
30.11.24 £ 87,505 17,286 56,080 160,871 30.11.24 £ 3,428 30.11.24 £ - 30.11.24 £ - 3,569 1,258 4,827 |
30.11.23 £ 106,365 - 53,209 |
30.11.23 £ 106,365 - 53,209 |
|---|---|---|---|
| 159,574 | |||
| 30.11.23 £ 4,863 30.11.23 £ 1,707 30.11.23 £ 150 3,521 368 4,039 |
|||
| 4,039 |
continued...
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Pug Life Rescue
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
6. Charitable activities costs
| 6. Charitable activities costs |
|||
|---|---|---|---|
| Dog rescue 7. Support costs Management £ Dog rescue 11,460 8. Other Support costs |
Support Direct costs (see Costs note 7) £ £ 116,832 19,560 Governance Finance costs £ £ 100 8,000 30.11.24 £ 19,560 |
Totals £ 136,392 |
|
| Totals £ 19,560 30.11.23 £ 15,665 |
Totals £ 19,560 |
9. Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the year ended 30 November 2023.
Trustees' expenses
Costs amounting to £1,414 (2023 £1,350) were reimbursed to four of the trustees and £Nil (2023 £6,601) to two of the former trustees during the year, these costs related to travel and other out of pocket expenses incurred in carrying out their duties on behalf of the charity.
One of the trustees provided a loan of £5,000 to the charity during an earlier year. The amount outstanding at the year end was £Nil (2023 £1,500). The loan was unsecured, interest free and repayable on demand.
10. Debtors: amounts falling due within one year
| Debtors: amounts falling due within one year | ||
|---|---|---|
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Prepayments and accrued income | 2,050 | 27,875 |
continued...
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Pug Life Rescue
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
| 11. Creditors: amounts falling due within one year Bank loans and overdrafts (see note 12) Taxation and social security Other creditors 12. Loans An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 13. Movement in funds Unrestricted funds General fund Restricted funds Wheels Hire Project TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Wheels Hire Project TOTAL FUNDS |
At 1.12.23 £ (15,239) (479) (15,718) Incoming resources £ 163,334 965 164,299 |
30.11.24 30.11.23 £ £ 427 479 - 27,875 2,000 23,000 2,427 51,354 30.11.24 30.11.23 £ £ 427 479 Net movement At in funds 30.11.24 £ £ 23,028 7,789 52 (427) 23,080 7,362 Resources Movement expended in funds £ £ (140,306) 23,028 (913) 52 (141,219) 23,080 |
|---|---|---|
continued...
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Pug Life Rescue
Notes to the Financial Statements - continued
for the Year Ended 30 November 2024
13. Movement in funds - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| At | movement | At | |
| 1.12.22 | in funds | 30.11.23 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | (43,646) | 28,407 | (15,239) |
| Restricted funds | |||
| Wheels Hire Project | - | (479) | (479) |
| TOTAL FUNDS | (43,646) | 27,928 | (15,718) |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 164,709 | (136,302) | 28,407 |
| Restricted funds | |||
| Wheels Hire Project | 1,435 | (1,914) | (479) |
| TOTAL FUNDS | 166,144 | (138,216) | 27,928 |
| A current year 12 months and prior year 12 months combined position is as | follows: | ||
| Net | |||
| At | movement | At | |
| 1.12.22 | in funds | 30.11.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | (43,646) | 51,435 | 7,789 |
| Restricted funds | |||
| Wheels Hire Project | - | (427) | (427) |
| TOTAL FUNDS | (43,646) | 51,008 | 7,362 |
continued...
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Pug Life Rescue
Notes to the Financial Statements - continued for the Year Ended 30 November 2024
13. Movement in funds - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Wheels Hire Project TOTAL FUNDS |
Incoming resources £ 328,043 2,400 330,443 |
Resources Movement expended in funds £ £ (276,608) 51,435 (2,827) (427) (279,435) 51,008 |
|---|---|---|
14. Related party disclosures
As disclosed in note 9, a loan of £5,000 was received by the charity from one of its trustees in 2022, the amount outstanding at the balance sheet date was £Nil (2023 £1,500). The loan was unsecured, interest free and repayable on demand.
Costs amounting to £1,019 (2023 £1,248) were paid in respect of website expenses to Bond Marketing, the proprietor of which is related to one of the trustees.
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