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2025-03-31-accounts

Charity
registration
number꞉
1169136

HUNGARY
HEARTS
DOG
RESCUE TRUSTEES'
REPORT
AND UNAUDITED
FINANCIAL
STATEMENTS FOR
THE
YEAR
ENDED
31
MARCH
2025

Hungary
Hearts
Dog
Rescue Contents

Page
Trustees'Report 1—3
IndependentExaminer'sReport 4
StatementofFinancialActivities 5
StatementofFinancialPosition 6
NotestotheFinancialStatements 7—11
Thefollowingpagesdonotformpartofthestatutoryaccounts꞉
DetailedStatementofFinancialActivities 12—13

Hungary
Hearts
Dog
Rescue Trustees'
Report
For
The
Year
Ended
31
March
2025

The
trustees
present
their
report
and
the
financial
statements
for
the
year
ended
31
March
2025.

Objectives
and
Activities

Aims
and
Objectives

To
promote
humane
behaviour
towards
animals
by
rescuing,
rehabilitating,
and
rehoming
stray,
abandoned,
or
mistreated dogs
from
Hungary
and
placing
them
in
responsible,
loving
homes
in
the
UK.
Also,
to
raise
awareness
of
responsible
dog ownership
and
the
needs
of
rescued
dogs.

Public
Benefit

The
trustees
confirm
that
they
have
complied
with
the
requirements
of
Section
17
of
the
Charities
Act
2011
to
have
due regard
to
the
Charity
Commission’s
guidance
on
public
benefit.

Achievements
and
Performance

Main
Achievements

Financial
Review

Reserves
Policy

Maintain sufficient reserves to cover at least three months’ operational costs, including staff salaries, veterinary emergencies,
and
transport.

Structure,
Governance
and
Management

Governing
Document

The
 charity
 is
 an
 unincorporated
 charitable
 association,
 governed
 by
 a
 Trust
 Deed
 Constitution
 which
 was
 adopted
 on 12/09/2016

Trustee
Selection
Methods

Appointed
by
Founder
and
elected
by
trustees.

Page
1

Hungary
Hearts
Dog
Rescue Trustees'
Report
(continued) For
The
Year
Ended
31
March
2025

Reference
and
Administrative
Details

Trustees H
Zilahi
Barabas
‑
Chair J
Barabas
‑
Treasurer V
Hemstock
‑
Secretary K
Zilahi

Other
Personnel

‑
Part‑Time
Manager
(UK) ‑
Shelter
Workers
(Hungary) Charity
Number 1169136

Principal
Address 61
Barnard
Field Salisbury Wiltshire SP4
7FF

Independent
Examiner

T
Kingsley
MAAT
AffCIE
CIMA(DipMA) Novus 24 Ltd 3
Marsh
Court
Farm Romsey
Road Stockbridge Hampshire SO20
6DF

Page
2

Hungary
Hearts
Dog
Rescue Trustees'
Report
(continued) For
The
Year
Ended
31
March
2025

The
trustees'
report
was
approved
by
the
board
of
trustees
and
signed
on
its
behalf
by꞉

H
Zilahi
Barabas Trustee 12th
January
2026

Page
3

Hungary
Hearts
Dog
Rescue Independent
Examiner's
Report
to
the
Trustees
of
Hungary
Hearts
Dog
Rescue For
The
Year
Ended
31
March
2025

I
report
to
the
trustees
on
my
examination
of
the
accounts
of
Hungary
Hearts
Dog
Rescue
(the
Trust)
for
the
year
ended
31 March
2025.

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
2011
Act
and
in
carrying
out my
examination,
I
have
followed
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
 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꞉

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.

T
Kingsley
MAAT
AffCIE
CIMA(DipMA) 19th
January
2026 3
Marsh
Court
Farm Romsey
Road Stockbridge Hampshire SO20
6DF

Page
4

Hungary
Hearts
Dog
Rescue Statement
of
Financial
Activities For
The
Year
Ended
31
March
2025

Notes
INCOMEANDENDOWMENTSFROM꞉
Donationsandlegacies
3
EXPENDITUREON꞉
Raisingfunds
5
Charitableactivities
5
NETEXPENDITURE
NETMOVEMENTINFUNDS
RECONCILIATIONOFFUNDS꞉
Totalfundsbroughtforward
TOTALFUNDSCARRIEDFORWARD
11		 2025
Unrestricted
funds
£
244,989		 2024
Unrestricted
funds
£
287,718
(90,391)
(177,086)		 (105,915)
(193,489)
(267,477) (299,404)
(22,488) (11,686)
(22,488)
117,550		 (11,686)
129,236
95,062 117,550

The
notes
on
pages
7
to
11
form
part
of
these
financial
statements.

Page
5

Hungary
Hearts
Dog
Rescue Statement
of
Financial
Position As
At
31
March
2025

Notes
FIXEDASSETS
TangibleAssets
9
CURRENTASSETS
Cashatbankandinhand
Creditors꞉AmountsFallingDueWithinOneYear
10
NETCURRENTASSETS(LIABILITIES)
TOTALASSETSLESSCURRENTLIABILITIES
NETASSETS
FUNDSOFTHECHARITY
UnrestrictedFunds
TOTALFUNDS
11
Onbehalfoftheboard		 2025
Unrestricted
funds
£
42,677		 2024
Total
funds
£
62,203
42,677
57,486		 62,203
60,253
57,486
(5,101)		 60,253
(4,906)
52,385 55,347
95,062 117,550
95,062 117,550
95,062 117,550
95,062 117,550

H
Zilahi
Barabas Trustee 19th
January
2026

The
notes
on
pages
7
to
11
form
part
of
these
financial
statements.

Page
6

Hungary
Hearts
Dog
Rescue Notes
to
the
Financial
Statements For
The
Year
Ended
31
March
2025

1. General
Information

Hungary
Hearts
Dog
Rescue
is
an
unincorporated
charity
registered
with
the
Charity
Commission,
registered
charity
number 1169136.
The
principal
address
is
61
Barnard
Field,
Salisbury,
Wiltshire,
SP4
7FF.

2. Accounting
Policies

2.1. Basis
of
Preparation
of
Financial
Statements

The
 financial
 statements
 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
charity
is
a
Public
Benefit
Entity
as
defined
by
FRS
102.

2.2. Tangible
Fixed
Assets
and
Depreciation

Tangible
 fixed
 assets
 are
 measured
 at
 cost
 less
 accumulated
 depreciation
 and
 any
 accumulated
 impairment
 losses. Depreciation
is
provided
at
rates
calculated
to
write
off
the
cost
of
the
fixed
assets,
less
their
estimated
residual
value, over
their
expected
useful
lives
on
the
following
bases꞉

MotorVehicles 25%ReducingBalance
Fixtures&Fittings 20%StraightLine
ComputerEquipment 50%StraightLine

2.3. Cash
and
Cash
Equivalents

Cash
and
cash
equivalents
are
basic
financial
assets
and
include
cash
in
hand
and
deposits
held
at
call
with
banks,
other short‑term
highly
liquid
investments
that
mature
in
no
more
than
three
months
from
the
date
of
acquisition
and
are readily
convertible
to
a
known
amount
of
cash
with
insignificant
risk
of
change
in
value,
and
bank
overdrafts.

3. Income
from
Donations
and
Legacies

Donationsandgifts
4.
NetIncome/(Expenditure)
Thenetexpenditureisstatedaftercharging/(crediting)꞉
Depreciationoftangiblefixedassets‑owned		 2025
Unrestricted
funds
£
244,989		 2024
Unrestricted
funds
£
287,718
2025
£
19,526		 2024
£
22,539

Page
7

Hungary
Hearts
Dog
Rescue Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025

5. Analysis
of
Expenditure

Raisingfunds
Rehoming
Raisingfunds
Rehoming
.
SupportCosts
Employeecosts
Premisesexpenses
Generaladministration
Depreciation
Interestpayable		 Activities
undertaken
directly
£
29,078
153,371		 Supportcosts
(seenote6)
£
61,313
23,715		 2025
Total
£
90,391
177,086
182,449 85,028 267,477
Activities
undertaken
directly
£
21,650
183,269		 Supportcosts
(seenote6)
£
84,265
10,220		 2024
Total
£
105,915
193,489
204,919 94,485 299,404
Raising
funds
£
7,389
1,064
32,710
19,526
624		 Rehoming
£
23,715
‑
‑
‑
‑		 2025
Total
£
31,104
1,064
32,710
19,526
624
61,313 23,715 85,028
  1. Support
Costs

Page
8

Hungary
Hearts
Dog
Rescue Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025

Employeecosts
Premisesexpenses
Generaladministration
Depreciation
Interestpayable
7.
StaffCosts
Staffcostswereasfollows꞉
Wagesandsalaries		 Raising
funds
£
31,778
627
28,229
22,539
1,092		 Rehoming
£
‑
‑
10,220
‑
‑		 2024
Total
£
31,778
627
38,449
22,539
1,092
84,265 10,220 94,485
2025
£
29,428		 2024
£
27,662

No
employees
received
employee
benefits
(excluding
employer
pension
costs)
for
the
reporting
period
of
more
than
£60,000.

  1. Average
Number
of
Employees

Average
number
of
employees
during
the
year
was꞉
2
(2024꞉
2)

  1. Tangible
Assets
Cost
Asat1April2024
Asat31March2025
Depreciation
Asat1April2024
Providedduringtheperiod
Asat31March2025
NetBookValue
Asat31March2025
Asat1April2024		 Motor
Vehicles
£
58,574		 Fixtures&
Fittings
£
53,870		 Computer
Equipment
£
1,160		 Total
£
113,604
58,574 53,870 1,160 113,604
23,764
8,703		 26,542
10,485		 1,095
338		 51,401
19,526
32,467 37,027 1,433 70,927
26,107 16,843 (273) 42,677
34,810 27,328 65 62,203

Page
9

Hungary
Hearts
Dog
Rescue Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025

  1. Creditors꞉
Amounts
Falling
Due
Within
One
Year
Tradecreditors
Othercreditors
Taxationandsocialsecurity
Accrualsanddeferredincome		 2025
£
(1)
850
2,852
1,400
5,101		 2024
£
(1)
1,250
2,257
1,400
4,906
11.
MovementinFunds
Unrestrictedfunds
General꞉
Generalunrestrictedfund
Totalfunds
Unrestrictedfunds
General꞉
Generalunrestrictedfund
Totalfunds		 Asat1April
2024
£
117,550		 Income
£
244,989		 Expenditure
£
(267,477)		 Asat31
March2025
£
95,062
117,550 244,989 (267,477) 95,062
Asat1April
2023
£
129,236		 Income
£
287,718		 Expenditure
£
(299,404)		 Asat31
March2024
£
117,550
129,236 287,718 (299,404) 117,550

12. Transactions
with
Trustees

The
following
trustees
have
been
paid
remuneration
or
have
received
other
benefits
from
the
charity
or
related
entity꞉

Nameoftrustee **Legalauthority ** Remuneration 2025
Total
£ £
Governing
HZilahiBarabas document 22,039 22,039
provision

During
the
previous
year
the
following
trustees
have
been
paid
remuneration
or
have
received
other
benefits
from
the
charity or
a
related
entity꞉

Page
10

Hungary
Hearts
Dog
Rescue Notes
to
the
Financial
Statements
(continued) For
The
Year
Ended
31
March
2025

Nameoftrustee **Legalauthority ** Remuneration 2024
Total
£ £
Governing
HZilahiBarabas document 20,462 20,462
provision

During
the
year
the
expenses
reimbursed
to
the
trustees
or
paid
directly
to
third
parties
were
as
follows꞉

2025 2024
£ £

13. Related
Party
Disclosures

Page
11

Hungary
Hearts
Dog
Rescue Detailed
Statement
of
Financial
Activities For
The
Year
Ended
31
March
2025

INCOMEANDENDOWMENTSFROM꞉
Donationsandlegacies
Donationsandgifts
EXPENDITUREON꞉
Raisingfunds
TransportandFuel
Subcontractorcosts
Trustees'salaries
Bankcharges
Wagesandsalaries
Travelandsubsistenceexpenses
Repairsandmaintenance
Cleaning
Vehiclerunningcosts
Vehicleinsurancecosts
Computersoftware,consumablesandmaintenance
Insurance
Printing,postageandstationery
Postage
Advertisingandmarketingcosts
Telecommunicationsanddatacosts
Accountancyfees
Subscriptions
Charitabledonations
Entertaining
Sundryexpenses
Depreciation
Bankinterestpayable
Bankcharges
CharitableActivities꞉
Rehoming
BoardingCosts
DogFood
TransportandFuel
VetCosts		 2025
Total
funds
£
244,989
244,989
244,989
(1,865)
(4,272)
(22,039)
(902)
(7,389)
‑
(875)
(189)
(12,603)
(1,149)
(1,823)
(1,657)
(195)
(233)
(752)
(3,954)
(1,420)
(4,065)
‑
(112)
(4,747)
(19,526)
‑
(624)

Page
12

Hungary
Hearts
Dog
Rescue Detailed
Statement
of
Financial
Activities
(continued) For
The
Year
Ended
31
March
2025

Subcontractorcosts
Travelandsubsistenceexpenses
Sundryexpenses
NETEXPENDITURE		 ‑
(23,715)
‑		 (13,733)
‑
(10,220)
(177,086) (193,489)
(267,477) (299,404)
(22,488) (11,686)

Page
13