DoodleAid CIO
Charity No. 1168409
Trustee's Report and Unaudited Accounts
31 July 2025
DoodleAid CIO Contents
| Pages | |
|---|---|
| Trustee's Annual Report | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Accounts | 6 to 12 |
| Detailed Statement of Financial Activities | 13 to 14 |
Page 1
DoodleAid CIO Trustees Annual Report
The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 July 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1168409
Principal Office
2 Barton Cross Waterlooville Hampshire PO8 9PQ
Trustee
The following trustee served during the year:
R G King K Harvey J Sumner C I King R Mitchell
Accountants
SHCA Limited 87 London Road Cowplain Waterlooville PO8 8XB
OBJECTIVES AND ACTIVITIES
For the benefit of the public to relieve the suffering of dogs, in particular poodle cross, 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.
Part of the philosophy behind DoodleAid is we help, we don’t take over. These are not ‘our’ dogs but they are dogs loved by their current and future owners and dogs that have become a part of people’s lives. We do not presume that, because someone is forced into a position where they have to give up their beloved pet, that the relationship ends there. We give people the choice, because they deserve nothing less.
Dogs are matched with prospective owners but the choices are discussed with the current owner. New owners can and do visit the current owner, see the dog, take their dog with them (if they currently have one). If a behaviourist has been involved, they can meet and talk to ensure that all parties understand the needs of the dog. In some cases, the behaviourist assesses, advises the current owner and, if the dog is rehomed, helps the new owner deal with any ongoing issues.
Page 2
DoodleAid CIO Trustees Annual Report
ACHIEVEMENTS AND PERFORMANCE
The charity is mainly focussed on the rehome or foster of dogs. Between August 2024 and July 2025, DoodleAid re-homed 30 dogs. In addition we gave advice and support to the families of dogs looking for a new home, those dogs we have in foster and ongoing support to the families taking on a dog through DoodleAid. We continue to educate, support and advise any family looking to rehome their Doodle.
FINANCIAL REVIEW
DoodleAid relies mainly on online donations through our website, FaceBook and Instagram. Unlike many charities, our outgoings for fundraising are low, as we have thousands of patrons who donate, simply on the basis of the work we do. The FaceBook group alone has 39,000 members and we have a number of monthly standing orders. We produce a calendar which generates income, and a number of associated organisations also produce and sell items that DoodleAid benefits from (through donations).
The board of trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The trustees of the charity may at any time decide to appoint a new trustee, whether in the place of a charity trustee who has retired or been removed or as an additional trustee.
The trustee is 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 Trustee is 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
Robert King Trustee 07 April 2026
Page 3
DoodleAid CIO Independent Examiners Report
Independent Examiner's Report to the trustee of DoodleAid CIO
I report to the trustees on my examination of the financial statements of DoodleAid CIO for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Stuart Hoare, Chartered Accountant
87 London Road Cowplain Waterlooville
PO8 8XB 07 April 2026
Page 4
DoodleAid CIO Statement of Financial Activities
for the year ended 31 July 2025
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Investments 5 Total Expenditure on: Raising funds 6 Charitable activities 7 Other 8 Total Net gains on investments Net income 9 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| 12,233 | - | 12,233 | 19,224 | ||
| 8,807 | - | 8,807 | 19,761 | ||
| - | - | - | 867 | ||
| 21,040 | - | 21,040 | 39,852 | ||
| 2,096 | - | 2,096 | 7,408 | ||
| 3,124 | - | 3,124 | 5,182 | ||
| 3,536 | - | 3,536 | 7,459 | ||
| 8,756 | - | 8,756 | 20,049 | ||
| - | - | - | - | ||
| 12,284 | - | 12,284 | 19,803 | ||
| - | - | - | - | ||
| 12,284 | - | 12,284 | 19,803 | ||
| 12,284 | - | 12,284 | 19,803 | ||
| 86,626 | 7,403 | 94,029 | 74,226 | ||
| 98,910 | 7,403 | 106,313 | 94,029 | ||
Page 5
DoodleAid CIO Balance Sheet
at 31 July 2025
| Charity No. 1168409 Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors:Amount falling due within one year 13 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 14 Restricted income funds Unrestricted funds 14 General funds Reserves 14 Total funds |
2025 £ 2,366 2,366 609 104,098 104,707 (760) 103,947 106,313 106,313 106,313 7,403 7,403 98,910 98,910 106,313 |
2024 £ 550 |
|---|---|---|
| 550 - 93,959 |
||
| 93,959 (480) |
||
| 93,479 94,029 |
||
| 94,029 | ||
| 94,029 | ||
| 7,403 | ||
| 7,403 86,626 |
||
| 86,626 | ||
| 94,029 |
Approved by the trustees on 07 April 2026
And signed on their behalf by:
Robert King Trustee 07 April 2026
Page 6
DoodleAid CIO Notes to the Accounts
for the year ended 31 July 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.
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
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. 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
Page 7
DoodleAid CIO Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and 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.
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.
Page 8
DoodleAid CIO
Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Investments Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Donations 4 Income from charitable activities Fundraising Commissions Mechandise sales |
Unrestricted funds 2024 £ 33,279 5,706 867 39,852 7,408 5,182 7,459 20,049 19,803 19,803 19,803 73,169 92,972 Unrestricted £ 12,233 12,233 Unrestricted £ 3,821 1,208 3,778 8,807 |
Restricted funds 2024 £ - - - - - - - - - - - 1,057 1,057 Total 2025 £ 12,233 12,233 Total 2025 £ 3,821 1,208 3,778 8,807 |
Total funds 2024 £ 33,279 5,706 867 |
| 39,852 7,408 5,182 7,459 |
|||
| 20,049 | |||
| 19,803 | |||
| 19,803 | |||
| 19,803 74,226 |
|||
| 94,029 | |||
| Total 2024 £ 19,224 |
|||
| 19,224 | |||
| Total 2024 £ 4,882 824 14,055 |
|||
| 19,761 |
Page 9
DoodleAid CIO Notes to the Accounts
5 Income from investments
| Bank interest 6 Expenditure on raising funds Costs of generating voluntary income Veterinary fees and costs Fundraising costs Donations 7 Expenditure on charitable activities Expenditure on charitable activities Fundraising Commissions Mechandise sales Governance costs 8 Other expenditure Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 9 Net income before transfers This is stated after charging: Depreciation of owned fixed assets |
Unrestricted £ 2,065 31 - 2,096 Unrestricted £ 864 691 1,569 3,124 Unrestricted £ 439 2,337 760 3,536 2025 £ 439 |
Total 2025 £ - - Total 2025 £ 2,065 31 - 2,096 Total 2025 £ 864 691 1,569 3,124 Total 2025 £ 439 2,337 760 3,536 |
Total 2024 £ 867 |
|---|---|---|---|
| 867 | |||
| Total 2024 £ 5,984 1,324 100 |
|||
| 7,408 | |||
| Total 2024 £ 1,129 553 3,500 |
|||
| 5,182 | |||
| Total 2024 £ 249 6,730 480 |
|||
| 7,459 | |||
| 2024 £ 249 |
Page 10
DoodleAid CIO Notes to the Accounts
10 Staff costs
No employee received emoluments in excess of £60,000.
11 Tangible fixed assets
| Cost or revaluation At 1 August 2024 At 31 July 2025 Depreciation and impairment At 1 August 2024 Depreciation charge for the year At 31 July 2025 Net book values At 31 July 2025 At 31 July 2024 12 Debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Accruals |
2025 £ 609 609 2025 £ |
£ 3,499 3,499 694 439 1,133 2,366 2,805 |
£ 3,499 |
|---|---|---|---|
| 3,499 | |||
| 694 439 |
|||
| 1,133 | |||
| 2,366 | |||
| 2,805 | |||
| 2024 £ - |
|||
| - | |||
| 2024 £ |
|||
| 760 | 480 | ||
| 760 | 480 |
Page 11
DoodleAid CIO Notes to the Accounts
14 Movement in funds
| Movement in funds | ||||
|---|---|---|---|---|
| Restricted funds: Restricted income funds: Cassie Total Unrestricted funds: General funds Total funds |
At 1 August 2024 7,403 7,403 86,626 94,029 |
Incoming resources (including other gains/losses ) £ - - 21,040 21,040 |
Resources expended £ - - (8,756) (8,756) |
At 31 July 2025 £ 7,403 |
| 7,403 | ||||
| 98,910 | ||||
| 106,313 |
Purposes and restrictions in relation to the funds:
Restricted funds: Cassie Cassie (a DoodleAid dog in foster) suffered from Addisons disease (a chronic condition) which is only partially covered by her insurance. The funds raised would be used for her ongoing care
15 Analysis of net assets between funds
| Fixed assets Net current assets Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 August 2024 £ |
Unrestricted funds £ 2,366 103,947 106,313 Cash flows £ |
Total £ 2,366 103,947 |
|---|---|---|---|
| 106,313 | |||
| At 31 July 2025 £ |
|||
| 93,959 | 10,139 | 104,098 | |
| 93,959 93,959 |
10,139 10,139 |
104,098 | |
| 104,098 |
16 Reconciliation of net debt
Page 12
DoodleAid CIO Detailed Statement of Financial Activities
for the year ended 31 July 2025
| Income and endowments from: Donations and legacies Donations Charitable activities Fundraising Commissions Mechandise sales Investments Bank interest Total income and endowments Expenditure on: Costs of generating donations and legacies Veterinary fees and costs Fundraising costs Donations Total of expenditure on raising funds Charitable activities Fundraising Commissions Mechandise sales Total of expenditure on charitable activities General administrative costs, including depreciation and amortisation Depreciation of Bank charges Postage and couriers Software, IT support and related costs Stationery and printing Subscriptions |
Unrestricte d funds 2025 £ 12,233 12,233 3,821 1,208 3,778 8,807 - - 21,040 2,065 31 - 2,096 2,096 864 691 1,569 3,124 3,124 439 93 644 951 30 119 |
2025 £ - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds 2025 £ 12,233 12,233 3,821 1,208 3,778 8,807 - - 21,040 2,065 31 - 2,096 2,096 864 691 1,569 3,124 3,124 439 93 644 951 30 119 |
Total funds 2024 £ 19,224 |
|---|---|---|---|---|
| 19,224 | ||||
| 4,882 824 14,055 |
||||
| 19,761 | ||||
| 867 | ||||
| 867 | ||||
| 39,852 5,984 1,324 100 |
||||
| 7,408 | ||||
| 7,408 1,129 553 3,500 |
||||
| 5,182 | ||||
| 5,182 249 210 2,857 981 - 155 |
Page 13
DoodleAid CIO Detailed Statement of Financial Activities
| DoodleAid CIO Detailed Statement of Financial Activities |
||||
|---|---|---|---|---|
| Sundry expenses Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
51 449 2,776 760 760 3,536 8,756 - 12,284 12,284 - 12,284 86,626 98,910 |
- - - - - - - - - - - - 7,403 7,403 |
51 449 2,776 760 760 3,536 8,756 - 12,284 12,284 - 12,284 94,029 106,313 |
26 2,501 |
| 6,979 | ||||
| 480 | ||||
| 480 | ||||
| 7,459 | ||||
| 20,049 - |
||||
| 19,803 | ||||
| 19,803 - |
||||
| 19,803 | ||||
| 74,226 | ||||
| 94,029 |
Page 14