## **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