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** - •

Rescuing
dogs
at
risk
of
abandonment,
injury,
or
euthanasia
in
Hungary - •

Providing
veterinary
care꞉
vaccinations,
neutering,
microchipping,
treatment
of
illness
or
injury - •

Rehabilitating
dogs
in
foster
care - •

Transporting
dogs
safely
to
the
UK - •

Supporting
adopters
through
home
checks,
advice,
and
post‑adoption
guidance 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** - •
Dogs
rescued꞉
345 - •
Dogs
rehomed
in
the
UK꞉
320 - •
Dogs
in
foster
care꞉
14 - •
Emergency
medical
cases
treated꞉
24 - •
New
foster
homes
added꞉
32 - •
Expanded
partnerships
with
vets
and
shelters
in
Hungary
and
the
UK - •
Increased
fundraising
and
awareness
through
social
media
campaigns - •
Maintained
high
welfare
standards
for
all
dogs
despite
rising
veterinary
and
transport
costs ## **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꞉ - 1.
accounting
records
were
not
kept
in
respect
of
the
Trust
as
required
by
section
130
of
the
Act;
or - 2.
the
accounts
do
not
accord
with
those
records;
or - 3.
the
accounts
do
not
comply
with
the
applicable
requirements
concerning
the
form
and
contents
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. 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| 6. **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. 8. **Average
Number
of
Employees** Average
number
of
employees
during
the
year
was꞉
2
(2024꞉
2) 9. **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** 10. **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