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2025-09-30-accounts

Charity registration number 1165221 (England and Wales)

OAKWOOD DOG RESCUE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

OAKWOOD DOG RESCUE

LEGAL AND ADMINISTRATIVE INFORMATION

G Williams J Watson L Hardy

Trustees

L Hardy (Appointed 1 August 2025) Charity registration England and Wales 1165221

Principal address 17A Lake Enterprise Park Bergen Way Hull East Yorkshire HU7 0YQ

Independent examiner

Cottons Group Limited Chestnut Field House Chestnut Field Rugby Warwickshire United Kingdom CV21 2PD

OAKWOOD DOG RESCUE

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

OAKWOOD DOG RESCUE

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The charity takes in unwanted dogs from the UK and Abroad and looks after them until loving homes can be found. The charity also aims to promote humane behaviour towards dogs and to educate the public in dog welfare both in the UK and Europe.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Public benefit

The charity provides appropriate care, protection, treatment and security for dogs in need, homeless dogs and unwanted or mistreated/abused dogs from the UK and abroad. The charity maintains a rescue kennels to allow the above to take place, along with a number of charity shops and a community building for fundraising.

The Trustees have referred to the guidance contained in the Charity’s Commissions’ general guidance public benefit when reviewing the Trust’s aims and objectives and in planning future activities

Grant making

We do not provide grants to other organisations.

Volunteers

We are grateful for the many hours’ volunteers have spent caring for and walking our dogs. Without this valuable contribution of time, energy and expertise we would not be able to help so many dogs.

Achievements & Performance

Number of dogs rehomed:

Throughout 2025, we rehomed 34 dogs, with only 6 dogs returned, 2 of which were removed due to neglect, these 2 had been in their home for the previous 6 years.

Dog adoptions have increased from 20 rehomed in 2024 to 34 in 2025. The previous years slow down was due to the amount of under socialised dogs we still had in our care direct from the main kill shelter in Romania, of which all have now been rehomed. Finding these dogs a suitable home did take longer than the normal average dog.

Moving forwards, we have to balance a smaller number of 'feral' dogs along with more friendlier dogs so our numbers do not slow down. We still want to be able to help the under socialised dogs, we just can't take so many.

OAKWOOD DOG RESCUE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Fundraising:

We have raised £365,045 during 2024-2025. Which is an increase from £341,626 in 2023-2024. This has been from a combination of events, charity shops, general donations, gift aid, dog shows and adoptions.

Fundraising is becoming increasingly difficult as our costs are always rising. We have been able to continue covering our monthly costs, but have not been able to increase our savings.

We have had to hand back one of our rental units due to the increase in rental costs. We believe we will need to keep doing this at every 3-year lease cycle to keep our outgoings at an affordable level. Unfortunately this will result in our useable space decreasing every 3 years.

Long term we would like to move from the rented premises to a property of our own to help with the monthly financial commitment we experience, however it is unlikely for it to happen without a significant cash injection from somewhere as a deposit and a commercial mortgage to top up the purchase.

Reserves policy

We ended the year with £77,640 in readily available savings which is up from the previous year. The bounce back loan will be cleared in the following year which will result in us no longer having any financial liabilities other than our rental costs.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Governing document

CIO Foundation Documentation Registered 19/01/2016.

The trustees who served during the year and up to the date of signature of the financial statements were: G Williams

J Watson

E Wilson (Resigned 31 December 2024) L Hardy (Appointed 1 August 2025)

Recruitment and appointment of new trustees

The charity maintains role profiles for all trustee positions and advertises vacancies through its website and social media channels. Interested individuals are provided with a welcome pack and relevant information and are invited to visit the charity and meet the team.

Prospective trustees are asked to submit a CV and covering email. Appropriate checks are undertaken, including eligibility, references, DBS checks where required, and identification verification.

Trustee appointments are approved by the existing board of trustees. New trustees receive an induction pack containing key governance and financial information, together with guidance on trustee responsibilities, and are supported by an experienced trustee during their induction period.

The Charity Commission is updated accordingly following any trustee appointments

Key management remuneration

The highest paid member of staff is the Rescue Care Manager, who is responsible for running the kennels on a day to day basis.

The trustees' report was approved by the Board of Trustees.

~~...........~~ 25690000-735F-0A93-CA8F-08DEE9979E97 ...................

G Williams

27/07/2026

Trustee 27/07/2026 Dated: ....... ~~....~~ 25690000-735F-0A93-CA98-08DEE9979E97 ..............

OAKWOOD DOG RESCUE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OAKWOOD DOG RESCUE

I report to the trustees on my examination of the financial statements of Oakwood Dog Rescue (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ACA, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 that in any material respect:

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 financial statements to be reached.

Callum Veasey ACA on behalf of Cottons Group Limited

Chestnut Field House Chestnut Field Rugby Warwickshire CV21 2PD United Kingdom

27/07/2026

25690000-735F-0A93-CA9A-08DEE9979E97 Dated: ................. ~~....~~ ....

OAKWOOD DOG RESCUE

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 2 350,243 331,730
Other trading activities 3 14,802 9,896
Investments 4 516 641
Total income 365,561 342,267
Expenditure on:
Raising funds 6 33,898 26,486
Charitable activities 5 307,600 337,454
Other expenditure 11 1,771 722
Total expenditure 343,269 364,662
Net income/(expenditure) and movement in funds 22,292 (22,395)
Reconciliation of funds:
Fund balances at 1 October 2024 88,078 110,473
Fund balances at 30 September 2025 110,370 88,078

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

OAKWOOD DOG RESCUE

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
16
Net assets
The funds of the charity
Unrestricted funds
The financial statements were approved by the trustees on ..
2025
£
875
95,909
96,784
(33,994)

25690000-735F-0A93-CA9D-08DEE9979E97

~~.........~~ ..................... 25690000-735F-0A93-CA9B-08DEE9979E97 G Williams

Trustee

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

Oakwood Dog Rescue is an unincorporated charity.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.5 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.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment 25% reducing balance Fixtures and fittings 25% reducing balance Computers 25% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

2 Donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Adoptions 16,149 10,601
Donations 184,001 177,329
Grant income 2,500 -
Shop sales 84,763 122,778
Rent income 6,210 2,000
Hub income 16,959 19,022
Legacy income 39,661 -
350,243 331,730
3 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 14,802 9,896
4 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 516 641

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

5 Expenditure on charitable activities

6
7
Dog rescue
Dog rescue
2025
2024
£
£
Direct costs
Staff costs
171,827
205,439
Depreciation and impairment
14,770
18,526
Repairs and renewals
25,747
25,737
Travelling
6,264
9,420
218,608
259,122
Share of support and governance costs (see note 7)
Governance
88,992
78,332
307,600
337,454
Analysis by fund
Unrestricted funds
307,600
337,454
Raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other trading activities
The hub expenditure
12,895
11,966
Veterinary fees
10,044
6,129
Purchases
10,959
7,965
Happy paws expenditure
-
426
33,898
26,486
33,898
26,486
Support costs allocated to activities
2025
2024
£
£
Governance costs
88,992
78,332
Analysed between:
Dog rescue
88,992
78,332
Dog rescue
Dog rescue
2025
2024
£
£
Direct costs
Staff costs
171,827
205,439
Depreciation and impairment
14,770
18,526
Repairs and renewals
25,747
25,737
Travelling
6,264
9,420
218,608
259,122
Share of support and governance costs (see note 7)
Governance
88,992
78,332
307,600
337,454
Analysis by fund
Unrestricted funds
307,600
337,454
Raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other trading activities
The hub expenditure
12,895
11,966
Veterinary fees
10,044
6,129
Purchases
10,959
7,965
Happy paws expenditure
-
426
33,898
26,486
33,898
26,486
Support costs allocated to activities
2025
2024
£
£
Governance costs
88,992
78,332
Analysed between:
Dog rescue
88,992
78,332
26,486
26,486
2024
£
78,332
78,332

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 550 500
Depreciation of owned tangible fixed assets 14,770 18,526

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

Trustees' expenses

Trustees' were reimbursed for expenses that were incurred throughout the year. All expenses were wholly and exclusively related to the running of the charity. All adequate receipts have been kept and were submitted by the trustees to the charity.

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
Number
10
2025
£
162,846
4,814
4,167
171,827
2024
Number
12
2024
£
193,375
7,503
4,561
205,439

No employees received emoluments in excess of £60,000.

There were no employees whose annual remuneration was more than £60,000.

11 Other

Unrestricted Unrestricted
funds funds
2025 2024
Financing costs 1,771 722
1,771 722

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

11
Other
12
Tangible fixed assets
Plant and
equipment
Fixtures and
fittings
Computers
£
£
£
Cost
At 1 October 2024
49,367
109,824
2,711
Additions
-
2,101
2,419
At 30 September 2025
49,367
111,925
5,130
Depreciation and impairment
At 1 October 2024
36,468
72,680
1,276
Depreciation charged in the year
3,225
9,395
515
At 30 September 2025
39,693
82,075
1,791
Carrying amount
At 30 September 2025
9,674
29,850
3,339
At 30 September 2024
12,899
37,144
1,435
13
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
14
Loans and overdrafts
Bank loans
Payable within one year
Payable after one year

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

15
Creditors: amounts falling due within one year
Notes
Bank loans
14
Other taxation and social security
Other creditors
Accruals and deferred income
16
Creditors: amounts falling due after more than one year
Notes
Bank loans
14
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
15,701
3,361
13,278
1,654
33,994
2025
£
-
2025
£
4,167
2024
£
3,358
3,185
14,995
1,575
23,113
2024
£
15,708
2024
£
4,561

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 Movement in funds

Balance at
1 October 2023
r
£
Unrestricted funds
General fund
128,877
128,877
Balance at
1 October 2024
r
£
Unrestricted funds
General fund
110,473
110,473
Movement in funds
Incoming
esources
Resources
expended
Transfers
Gains and
losses
Balance at
1 October 2024
£
£
£
£
£
426,179
(444,583)
-
-
110,473
426,179
444,583
-
-
110,473
Movement in funds
Incoming
esources
Resources
expended
Transfers
Gains and
losses
Balance at
30 September
2025
£
£
£
£
£
342,267
(364,662)
-
-
88,078
342,267
364,662
-
-
88,078
Movement in funds
Incoming
esources
Resources
expended
Transfers
Gains and
losses
Balance at
1 October 2024
£
£
£
£
£
426,179
(444,583)
-
-
110,473
426,179
444,583
-
-
110,473
Movement in funds
Incoming
esources
Resources
expended
Transfers
Gains and
losses
Balance at
30 September
2025
£
£
£
£
£
342,267
(364,662)
-
-
88,078
342,267
364,662
-
-
88,078
88,078

OAKWOOD DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

19 Related party transactions

During the year, one company, of which Ms G C Williams, Trustee, is a director, paid rent at market value, for part of the building from the charity.

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