Charity Number: 1176305
Soi Dog UK CIO
Trustees Report and Financial Statements
For the Year Ended 5 April 2024

Soi Dog UK CIO
Contents
Page
Charity Information .
Trustees, Report.............................................................................................
Statement of Trustees, responsibilities .
Independent Auditor's Report .
Consolidated Statement of Financial Activities.................................................. 12
Consolidated & Charity Balance Sheets
.13
Consolidated Statement of Cash Flows............................................................ 14
Notes to the Financial Statements .
.15

Soi Dog UK CIO
Charity Information
Charity Number
1176305
Ragl$tered Offlce
Lytchett House
13 Freeland Park
Wareham Road
Poole
Dorset
BH16 6FA
Trustees
C Wilcox
G D Wrench
J P Lankford
K Woodsford
K L Uggla
J Dalley
R L Ayres
Chair of Trustees
C Wilcox
Secretary
R L Ayres
Treasurer
K Woodsford
Auditor
Azets Audit Services Limited
12 King Street
Leeds
LSI 2HL
Bankers
Lloyds Bank PIC
74-78 Church Road
Hove
BN3 2EE

Soi Dog UK CIO
Trustees. Report for the year ended 5 April 2024
The Trustees present their report alongside the financial statements of the group and charity for the
year ended 5 April 2024. The Trustees have adopted the provisions of 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 IFRS
102) (effective l January 20191.
Soi Dog UK CIO (the "Charity") was registered as a charity on 15 December 2017, number 1176305,
succeeding Soi Dog UK, which is now a linked charity. The Trustees have taken advantage of the
Charity Commission concession to link charities which have a common Trustee board allowing
preparation of one set of financial statements for both charities.
Reference and Administrative Information
The legal and administrative information page forms part of this report.
Objectives and activities
The key objectives of the charity are as follows..
For the benefit of the public to relieve the suffering of dogs and cats who are abandoned, stray or
otherwise in need of care and attention in particular, but not exclusively by assisting in..
al the maintenance of kennels or other facilities for the reception, care and treatment of these
dogs.
b) the creation or expansion of spay/neuter programs.
c) funding capital works projerts where the projert is for works the sole intent of which is
providing for the conducting of services for animal welfare.
d) funding veterinary care of animals.
e) funding animal adoption programs.
These activities shall focus on Thailand but are not restricted to that area.
2. To promote humane behaviour towards animals by raising awareness within the community of
animal welfare issues, providing information and advice concerning proper treatment of animals,
promoting respert and compassion for animals and educating the public in matters pertaining to
animal welfare in general and the prevention of cruelty and suffering among animals.
When reviewing the aims and objectives of the charity, and in planning future activities, the Trustees
have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit
guidance published by the Charity Commission.
Grant Making Policy
The income of the Charity maybe applied, at the discretion of the Trustees, via grants for the
furtherance of the Charity's objects.
Grants are awarded in accordance with specific grant agreements which are approved by the Trustee
board and relate to the application of funds towards specific costs or projects.
Although significant funding is awarded to Soi Dog International Foundation ISDIF), registered in
Switzerland, and Soi Dog Foundation, a registered charity in Thailand, the objects of this Charity do
not prohibit grant making to other organisations. The Trustees review and consider all applications
which are in keeping with the objects of Soi Dog UK.

Soi Dog UK CIO
Trustees. Report for the year ended 5 April 2024
Grant Making Policy (continued)
SDIF was established in early 2018 and is a registered charity in Switzerland (Registration number..
CHE- 393.768.679}. The purpose of the foundation is to act as the mother foundation and to provide
the bulk of the funding for the activities carried out by Soi Dog Foundation Thailand and other groups
that meet the foundations mission. The decision to establish the foundation was taken as it was felt
that the political instability in Thailand and the fact that in fLJture years Soi Dog Foundation would be
working in other countries that it would be prudent to establish overall control of the foundation's
programmes outside of the country.
Switzerland was chosen because of its stability and the fact that other notable charities such as World
Wildlife Fund and World Vision hold their head offices there. All other associations using the Soi Dog
name are fully independent entities but SDIF holds the copyright to the name and logo of the
Foundation.
Fundraising
The majority of fundraising is done online through social media and email and is of a non-intrusive
nature. As such our fundraising does not intrude on people's privacy, is not unreasonably persistent
nor places any pressure on people to donate. We do not use more intrusive fundraising channels such
as telephone, dirert mail or face to face solicitation.
Our fundraising is digitally based utilising social media and email. We work closely with our sister
organisation Soi Dog USA in our digital fundraising activities as they have strong expertise in this
area, and carry out all of the Facebook fundraising on our behalf. Emails are sent to donors who
subscribe to receive communications from us. Soi Dog UK CIO paid Soi Dog USA £315,450 as our
share of Facebook advertising fundraising costs. We are in close contact with them and they operate
to a high ethical and professional standard.
Neither ourselves nor Soi Dog USA outsource our fundraising to 3rd party fundraising agencies or
commercial organisations. We have not received any fundraising related complaints during the year.
Donor enquiries and requests are handled in a prompt and professional manner. We take our
supporters. data very seriously and we collect and process data in accordance with the General Data
Protection Act and the General Data Protertion Regulations. We do not pass our supporters. details to
any other charity or organisation for their marketing purposes.
We take appropriate physical,
electronic and managerial measures to ensure we keep supporters, information secure, accurate and
up to date and we only keep it as long as is reasonable and necessary.
Whenever we operate collections at events, we send personalised photo ID cards on lanyards to all
collectors at any event showing the charity registration number. All buckets are sealed with cable ties
before the event and not opened until the Team Leader is home/back at hotel usually with another
Team Leader present where possible. Depending on availability the Team Leader is, where possible,
a Trustee of SDUK. All buckets/goblets are marked clearfy with charity registration number and
registered address. Collectors are told not to handle money. If people try to hand it to us directly we
ask them to place it into the slot in the buckets themselves. Team Leaders, with collection buckets
are always accompanied home or at least to their car by another team member.
Team Leaders are issued with the latest edition of the code of fund-raising practice. The relevant
settions are highlighted and the team leaders ensure the team adhere to these during events.
Financial review
Total income for the year under review was £2,403,601 12023
£2,381,818), of which
£8,673 12023
£47,275) was restricted, and total expenditure for the year was £2,378,313
12023 - £2, 190,973), £Nil12023 - £1,444) of which was restricted. The Trustees are delighted to have
been able to manage administration costs despite the increase in charitable activity so that funds
applied to charitable purpose are truly maximised.
The charity has no paid staff and the Trustees acknowledge the extremely valuable contribution made
by the volunteers and supporters and by the Board as a whole in achieving this for the Charity.

Soi Dog UK CIO
Trustees. Report for the year ended 5 April 2024
Financial review (continued)
The charity engages the services of a self-employed contractor to oversee the adoptions process for
dogs and cats travelling from Thailand to the UK. She has a self-employed contrart and is accountable
to the board.
The Trustees are overwhelmed by the progress that has been made by Soi Dog UK and are grateful
to each one of their supporters, every donation makes a real difference to the work the charity can
do.
Rlsks and un¢ertalntle$
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.
The Trustees have management processes to mitigate risks that would inhibit them from fulfilling Soi
Dog UK'S goals.
The Trustees endeavour to ensure that:
Risks are identified, assessed and measures are put in place to mitigate them. The risk management
process is embedded In all the appropriate processes. Key risks identified are as follows..
Adopted Animals - The need for our services and ongoing support once they have entered the
UK due to unforeseen health problems or new adopters losing their pets means that costs can increase
over short periods of time.
UK infrastructure
Soi Dog UK is a small oryanisation with Board members spread over a
wide geographical area. Risk factors include high turnover of Trustees due to other commitments,
work life balance etc.
Fundraising
Continued economic uncertaintyi Brexit, the value of the £ fluctuatingi
possibility of negative publicity around charity activities (bringing dogs and cats into the UK from
Thailand) and the activities of UK charities can all impact upon fundraising opportunities.
Events that could impact our reputation
strict controls are now in place to ensure that the
UK Board have IOOO/o control over events booked and the management of the events.
A conflict of interest policy has been introduced which all trustees must complete and advise
of any changes.
The Trustees are satisfied that controls and actions are in place to mitigate the major risks identified.
However, it recognises that systems can only provide reasonable but not absolute assurance that
major risks have been adequately managed.
Structurei governance and management
The governing document gives the Trustees the power at any time to appoint new trustees. Trustees
are appointed on a majority vote basis by the existing Trustees after a review of the current skills and
gaps on the board. No Trustee received any remuneration during the current or previous year.
The Trustees who served during the year and up to the date of signature of the financial statements
were-
C Wilcox
G D Wrench
J P Lankford
K Woodsford
K L Uggla
J Dalley
R L Ayres
The existing Trustees of the predecessor charity became Trustees of the CIO on its registration on 15
December 2017.

Soi Dog UK CIO
Trustees. Report for the year ended 5 April 2024
Achievements, Performance and Plans for the Future
In the beginning of 2018 Soi Dog UK CIO with the approval of the UK Charity Commission changed its
strurture from being an unincorporated association to that of a foundation based incorporated
association. The charity now being known as Soi Dog UK CIO.
ThroLJghout the year Soi Dog UK CIO has been able to offer financial support to Soi Dog Foundation
(SDFI, a charity based in Thailand and through them to other initiatives carried out by other groups
located in Vietnam, Cambodia and South Korea.
The remainder of this report focuses on the work of SDF Thailand which is reliant on financial support
by its partner organisations which includes Soi Dog UK CIO.
The following summary of activities in Thailand and neighbouring countries relates to the calendar
year ending 31 December 2023. The year was another record-breaking year acmss many areas.
CNVR
CNVR, (Capture Neuter Vaccinate Release) continues to be the Foundation's main programme in
reaching its goal of no more stray animals. Only by solving the underlying problem can we achieve
our aims. 196,106 animals were sterilised in various locations across Thailand. This is far more than
any other organisation in the worfd is achieving. The main priories continue to be Bangkok, the island
of Phuket and the Southern provinces and the Foundation receives support from UK based Dogs Trust
International who pay 500/0 of the costs of the 6 mobile team operating in the capital. In addition, Soi
Dog provides grants to other CNVR programmes in different locations. These programmes are
regularly monitored.
Ending the dog meat industry
Having made the trading of dogs and cats for meat illegal in Thailand, we have continued to work to
end the illegal killing and consumption of dogs in Thailand. Overall though we believe the issue in
Thailand to be relatively small compared with the situation prior to 2015.
SDIF has engaged a small team who is working with various organisations and bodies in Vietnam and
the Philippines to end the dog meat trade.
Hospital
5,066 dogs and cats were admitted to the Phuket hospital and Bangkok clinic during the year, for
treatment that otherwise they would not receive.
Shelter
At the end of the year there were 1,208 dogs and 203 cats resident at the shelter. The object is not
to keep these animals permanently but wherever possible to find a new home.
Adoptions
In a challenging year for adoptions post covid and in the current financial environment, 517 adoptions
were carried out in the year. Adoptions are essential to keep the shelter numbers manageable. To
help get dogs to a position where they can be adopted, our behaviour team worked with 504 dogs in
the year.
Education
The education programme has significantly recovered following restrictions caused by the Covid
pandemic and we reached 5, 146 students from both students visiting the sanctuary and schools
visited by Soi Dog's Education team.

Soi Dog UK CIO
Trustees. Report for the year ended 5 April 2024
Community outreach
14,102 treatments were administered during the year. Our teams work entirely in the community with
local people who feed animals in their areas but are unable to afford veterinary treatment. The
programme means that fewer animals need to be brought to the hospital.
Visitors and volunteers
Visitor numbers were buoyant in 2023, 4,805 visitors fmm around the world visited the sanctuary in
the year. In addition, 1,267 first time volunteers came to help us by working with the dogs. Time
spent with us ranged from a few days to several months.
Advocacy
Soi Dog Foundation continues to sit on the Thai Government committee reviewing and improving the
Animal Welfare Law we helped to introduce in late 2014.
Auditor
In accordance with the charity's articles, a resolution proposing that Azets Audit Services Limited be
reappointed as auditor of the company will be put at a General Meeting.
The Trustees, report was approved by the Board of Trustees.
C Wilcox
President
Dated 1811212024

Soi Dog UK CIO
Statement of Trustees. Responsibilities
For the year ended 5 April 2024
The Trustees are responsible for preparing the report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practicel-
Charity law requires the Trustees to prepare financial statements for each financial year, which give a
true and fair view of the state of affairs of the charity at the year end, of its income and expenditure
during the year. In preparing those financial statements the Trustees are required to:
Select suitable accounting policies and then apply them consistently-
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended prartice have
been followed subject to any departures disclosed and explained in the financial statements.
and
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue In business.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011 and the charity's constitution. They are also responsible
for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and
detettion of fraud and other irregularities.
Statement of Disclosure to our Auditors
In so far as the Tnjstees are aware..
there is no relevant audit information of which the charity's auditor is unaware. and
the Trustees have taken all steps that they ought to have taken to make themselves aware
of any relevant audit information and to establish that the aLJditor is aware of that
information.

Soi Dog UK CIO
Independent Auditor's Report to the Trustees of Soi Dog UK CIO
Opinion
We have audited the financial statements of Soi Dog UK CIO (the "parent charity") and its subsidiary
{the"group"I for the year ended 5 April 2024, which comprise the Consolidated Statement of Financial
Activitie5, the Consolidated and Charity Balance Sheets, the Consolidated Statement of Cash Flows
and the related notes to the Financial Statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards, Including Financial Reporting Standard 102.. The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the group's and parent charity's affairs as at 5 April
2024 and of its income and expenditure for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice,. and
have been prepared in accordance with the requirements of the Charities Act 2011.
Ba$ls for oplnlon
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS IUK}) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the Group and Charity In accordance with the ethical requirements that are relevant to our audit of
the financial statements in the UK, including the FRC'S Ethical Standard and the provisions available
to small entities, in the circumstances set out in Note 3 to the financial statements, and we have
fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the
audit evidence we have obtained Is sufficient and appropriate to provide a basis for our opinion.
Con¢luslons relatlng to golng Concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the group's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respert to going concern are described
in the relevant sections of this report.
Other information
The Trustees are responsible for the other information. The other information comprises the
information included in the annual report other than the financial statements and our auditor's report
thereon. Our opinion on the financial statements does not cover the other information and, except to
the extent otherwise explicitly stated in our report, we do not express any form of assurance
conclusion thereon.
In connertion with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required to report
that fact.
We have nothing to report in this regard.

Soi Dog UK CIO
Independent Auditor's Report to the Trustees of Soi Dog UK CIO
Matters on which we are required to report by exception
We have nothing to report in respert of the following matters in relation to which the Charities
{Accounts and Reports) Regulations 2008 requires LJS to report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not
been received from branches not visited by us.
the financial statements are not in agreement with the accounting records and returns;
certain disclosures of Trustees, remuneration specified by law are not made,. or
we have not obtained all the information and explanations necessary for the purposes of our
audit.
Responsibilities of the Trustees
As explained more fully in the Trustees. responsibilities statement, the Trustees are responsible for
the preparation of the financial statements and for being satisfied that they give a trLJe and fair view,
and for such internal contml as they determine is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the group's and
parent charity's ability to continue as a going concern, disclosing, as applicable, matters related to
going concern and using the going concern basis of accounting unless the Trustees either intend to
liquidate the Group or Charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee
that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when
it exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of users taken
on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at.. www.frc.org.uk/auditorsresponsibilities. This description
forms part of our auditor's report.
Extent to which the audit was considered capable of identifying irregularities, including
fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's
website, to detect material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entityi Its activities, its control environment, and likely
future developments, including in relation to the legal and regulatory framework applicable and how
the entity is complying with that framework. Based on this understandingi we identify and assess the
risks of material misstatement of the financial statements, whether due to fraud or error, design and
perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion.
10

Soi Dog UK CIO
Independent Auditor's Report to the Trustees of Soi Dog UK CIO
Extent to which the audit was considered capable of identifying irregularities, including
fraud (continued)
This includes consideration of the risk of acts by the entity that were contrary to applicable laws and
regulations, including fraud. In response to the risk of irregularities and non-compliance with laws and
regulations, including fraud, we designed procedures which included..
Enquiry of management and those charged with governance around actual and potential
litigation and claims as well as actual, suspected and alleged fraud;
Reviewing minutes of meetings of those charged with governance,.
Assessing the extent of compliance with the laws and regulations considered to have a direct
material effect on the financial statements or the operations of the group through enquiry and
inspection,.
Reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations,.
Performing audit work over the risk of management bias and override of controls, including
testing of journal entries and other adjustments for appropriateness, evaluating the business
rationale of significant transactions outside the normal course of business and reviewing
accounting estimates for indicators of potential bias- and
Performing audit work over the timing and recognition of income and in particular whether it
has been recorded in the correct accounting period.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material mi5Statement in the financial statement5 or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instances of non-compliance. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgeryi Intentional
Otnissions, misrepresentations, or the override of internal control.
Use of Our Report
This report is made solely to the Charity's members, as a body, In accordance with Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the
Charity'5 member5 those tnatters we are required to State to them in an auditor's report and for no
other purpose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to
anyone other than the Charity's members as a body, for our audit work, for this report, or for the
opinions we have formed.
Azets Audit Services Limited is eligible for appointment as auditor of the charity by virtue of its
eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
Azets Audlt Servlces Llmlted
12 King Street
Leeds
LSI 2HL
Date..
1811212024

Soi Dog UK CIO
Consolidated Statement of Financial Activities
For the Year Ended 5 April 2024
Note
Unrestricted
Funds
Restricted
Funds
Totsl Funds
2024
Total Funds
2023
Income from:
Donations and legacies
Other trading activities
Investment income
2,306,245
86,216
2,467
8,673
2,314,918
86,216
2,467
2,295,115
86,246
457
Total income
2,394,928
8,673
2,403,601
2,381,818
Expenditure on:
Raising funds
Charitable activities
504,644
504,644
562,830
1,873,669
2,378,313
1,873,669
1,628, 143
Total expenditure
2,378,313
2,190,973
Net income and net
movement In funds
16,615
8,673
25,288
190,845
Total ftjnds brought forward
Total funds carried
forward
914,100
914, 100
723,255
17
930,715
8,673
939,388
914,100
The Statement of Financial Activities includes all gains and losses recognised In the year.
All income and expenditure derive from continuing operations.
A fully detailed statement of financial activities for the year ended 5 April 2023 is shown in note 21
of the financial statements.
The notes on pages 15-24 compromise part of these financial statements.
12

Soi Dog UK CIO
Consolidated & Charity Balance Sheets as at 5 April 2024
Group
Charlty
2024
2023
2024
2023
Note
Fixed assets
Investments
12
Current assets
Stocks
Debtors
Cash at bank and in hand
13
14
32,122
667,172
370 072
1,069,366
35,840
749,088
270 942
1,055,870
704,221
803,025
359 624
249 169
1,063,846 1,052,194
Creditors: amounts falling due
within one
ear
15
129 978
141 770
124 458
138 095
Net assets
939 388
914 100
939 388
914 100
Income funds:
Unrestricted funds
Restrirted funds
Total Fund5
930,715
914, 100
930,715
914,100
16
17
939 388
914 100
939 388
914 100
They were approved by the Soard of Trustees on
1811212024
and signed on its behalf by..
C Wilcox
Chair of Trustees
13

Soi Dog UK CIO
Consolidated Statement of Cash Flows
For the Year Ended 5 April 2024
Note
2024
2023
Cash flows from operating activities
Cash generated/lused} by operations
20
96,663
(66,275)
Cash flows from Investlng actlvltles:
Investment income received
2,467
457
Net increase/(decrease) in cash and cash
uivalents
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
270 942
336 760
Cash and cash
uivalents at the end of the
ear
370 072
270 942
14

Soi Dog UK CIO
Notes to the Financial Statements
For The Year Ended 5 April 2024
l. Accounting Policies
Charity Information
Soi Dog UK CIO is a charity established by Constitution and registered with the Charity Commission
on 15 December 2017 under the CIO number 1176305, succeeding Soi Dog UK, which is now
linked charity. The CIO'S principal address is Lytchett House, 13 Freeland Park, Wareham Road,
Poole, Dorset, 6H 16 6FA.
The Trustees have taken advantage of the Charity Commission concession to link charities which
have a common Trustee board allowing preparation of one set of financial statements for both
charities.
A¢¢ountlng conventlon
The financial statements have been prepared in accordance with the charity's Constitution, the
Charities Act 2011 and "Accounting and Reporting by Charities.. Ststement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) (effective I lanuary 2019) The charity is a
Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the funrtional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention, modified to
include ￿rtain financial instruments at fair value. The principal accounting policies adopted are set
out below.
On the grounds that the charity's results are consolidated into the charity's group financial
statements the charity has taken advantage of certain exemptions conferred by sertion 1.11 of
FRS102 as follows:
Exemption from presenting a charity statement of cash flows as a primary statement to the
financial statements.
Group financial statements
The financial statements consolidate the results of the charity and its wholly owned subsidiary Soi
Dog Marketing Ltd on a line-by-line basis. The summarised profit and loss account for the subsidiary
is shown in note 12. The gross income of the charity was £2,332,026 12023 £2,326,732) and the
net income was £25,288 12023 £187,814).
Going Concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that
the group and charity have adequate resources to continue in operational existence for the
foreseeable future and not less than one year from the date of approval. The Trustees are constantly
monitoring the financial position of the group and charity. Therefore, the Trustees continue to adopt
the going concern basis of accounting in preparing the financial statements.
Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their
charitable objertives.
Restricted funds can only be used for particular restricted purposes within the objects of the Charity.
Restrictions arise when specified by the donor or when funds are raised for a particular purpose.
15

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliablyi 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 can be measured reliably, and receipt is probable. If the amount is not
known, the legacy is treated as a contingent asset.
Income from trading activities relates to sales made as part of an online store run selling
merchandise relating to the Soi Dog charity operated through the Trading subsidiary.
Expenditure
Expenditure is included in the period to which it relates, and includes irrecoverable value added tax.
Expenditure is allocated to charitable attivities where it is a direct cost associated with the grants
and the granting on charitable donations. Expenditure is allocated to raising funds where it is a direct
cost associated with fundraising activity.
Support costs mainly comprise costs which are governance in nature.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Costs represent the bought in value of merchandise stock.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial Instruments. Basic
financial instruments are initially recognised at transaction value and subsequently measured at
their settlement value.
Cash at bank and in hand
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.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid.
Financial assets, other than those held at fair value through profit and loss, are assessed for
indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more
events that occurred after the initial recognition of the financial asset, the estimated future cash
flows have been affected. The impairment loss is recognised in the income and expenditure account.
16

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
Creditors and provision$
Creditors, loans and provisions are recognised where the Charity has a present obligation resulting
from a past event that will probably result In the transfer of funds to a third party and the amount
due to settle the obligation can be measured or estimated reliably. Creditors, loans and provisions
are normally recognised at their settlement amount after allowing for any trade discounts due.
Financial liabilities are only derecognised when, and only when, the Charity's obligations are
discharged, cancelled or they expire.
Amounts recognised as provisions are best estimates of the consideration required to settle the
present obligation at the reporting end date, taking into account the risks and uncertainties
surrounding the obligation.
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange
prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities
that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting
end date. Gains and losses arising on translation are included in net income/{expenditurel for the
period.
Taxation
Soi Dog UK CIO is a registered charity and as such is a charity within the meaning of schedule 6 of
the Finance Act 2010. Accordingly, the charity is potentially entitled to tax exemption under part i i
of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in
respect of income and gains arising. Given this, no tax charge arises on the charity.
The trading subsidiary is liable to corporation tax on its chargeable profits. Current tax, including UK
Corporation and foreign tax, is provided at amounts expected to be paid lor recovered) using the
tax rates and laws that have been enacted or substantially enacted at the balance sheet date. As all
profits arising in the subsidiary are gift aided to the parent charity within 9 months of the year end
under a deed of covenant, no corporation tax arises.
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit
or loss on a straight line basis over the term of the relevant lease except where another more
systematic basis is more representative of the time pattern in which economic benefits from the
leases asset are consumed.
Critical accounting estimates and judgements
In the application of the group's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the revision
affects only that period, or in the period of the revision and future periods where the revision affects
both current and future periods.
The estimates and assumptions which have a significant risk of causing a material adjustment to the
carrying amount of assets and liabilities are outlined below.
17

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
Key sources of e$tlmatlon uncertalnty
Legacies
Legacies are recognised as income when receipt is probable, the charity has established its
entitlement to the funds and where sufficient information is available to allow it to measure its
entitlement with sufficient accuracy.
Long term grant commltments
Charitable grants are payable when deemed committed by the charity. Subsequently there could
arise large grant liabilities for amounts committed and not yet paid as at the year end.
3. Provlslons avallable for small entltles
In common with many other charities of our size and nature, we use our auditor to assist with the
detailed preparation of the financial statements.
18

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
4. Donatlons and lega¢le$
Unrestricted Restricted
funds
funds
Unrestrirted Restricted
funds
funds
Total
Total
2024
2024
2024
2023
2023
2023
Donations and gifts
Legacies receivable
Animal s
onsorshi
2,179,327
126,918
8,673 2,188,000
126,918
2,021,327
77,061
149 452
8,673 2,314,918 2,247,840
47,275
2,068,602
77,061
149 452
47,275 2,295,115
2 306,245
5. Other trading activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Shop income
Other
Other tradin
86,216
83,215
3,031
86,246
activities income
86,216
6. Raising funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
in
Direct Costs
PayPal and bank
charges
Advertising and
marketing
Fundraising costs
other losses
Forei
n exchan
60,294
60,294
57,914
1,444
59,358
315,450
39,880
9,106
315,450
39,880
9,106
444,025
3,020
444,025
3,020
ains
424,730
424,730
501,742
1,444
503,186
Su
ort costs
note 9
Fundraising and
433,069
433,069
509,331
1,444
510,775
Tradin
costs
Merchandise costs
Total expenditure on
raisin
funds
71,575
504,644
504,644
561,386
1,444 562,830
19

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
7. Charltable actlvltles
2024
2023
Direct Costs
Adoption costs
Grant fundin
of activities
13,660
1 850 000
1,863,660
12,045
1 602 850
1,614,895
note 8
Share of support costs (note 91
Total expenditure on charitable activities
1 873 669
1 628 143
During the current and previous year all charitable activity costs related to unrestricted funds.
8. Grants payable
2024
2023
Grants to institutions..
Soi Dog International FoLJndation
Grants to other institutions
Programme funding
1,850,000
1,600,000
1 850 000
1 602 850
To comply with Charities SORP (FRS 102) non-performance grants are reported in the Statement of Financial
Activities on approval of application. In some cases payment may be spread over a period of time which
gives rise to future commitments.
At 5 April 2024 and 5 April 2023 there were no committed funds. Accordingly, no provision has been
made.
9. Support costs
2024
2023
Audit fees
Accountancy and administrative support provided by the auditor
Postage
Insurance
8,250
8,339
726
1,033
7,700
11,670
417
1,050
Analysed between:
Fundraising
Charitable activities
8,339
10,009
18,348
7,589
13,248
20,837
10. Trustees
None of the Trustees lor any persons connected with them) received any remuneration or benefits
from the charity during the year (2023 no Trustees).
The Trustees are considered to be key management personnel of the charity.
11. Employee5
There were no employees during this or the previous year.
20

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
12. Investment$
Investment in subsidiary
The charity owns IOOO/o of the share capital of Soi Dog Marketing Ltd at a cost of £1.
The summary financial performance of the subsidiary alone Is:
2024
2023
Income
86,428
171,575)
14,853
{14,853)
83,215
152,0551
31,160
131,1601
Expenditure
Profit
Amount gift aided to the charity
Retained in subsidiary
The assets and liabilities of the subsidiary were..
2024
2023
Current assets
43,565
(43,5641
57,613
157,612)
Current liabilities
Total net assets
Aggregate share capital and reserves
13. Stocks
Group
2024
Group
2023
Charity
2024
Charity
2023
Finished
oods and
oods for resale
14. Debtor5
Group
2024
Group
2023
Charity
2024
Charity
2023
Gift Aid debtor
Prepayments and accrued income
Amounts due from group undertakings
other debtor
665,970
1,202
662,779
77,203
665,970
207
38,044
662,779
77,203
53,937
667,172
749,088
704 221
803 025
21

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
15. Credltors
Group
2024
Group
2023
Charity
2024
Charity
2023
VAT
Other creditors
Accruals
50
111,108
18,820
129,978
235
124,000
17,535
141,770
111,108
124,000
124 458
138 095
16. Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended
balances of donations and grants held on trust for specific purposes..
Movement in funds
Income
Expenditure
Balance at 6
April 2023
Transfers Balance at 5
April 2024
CFiNV programme
Other restricted
2,500
6,173
8,673
2,500
6,173
8,673
Movement in funds
Expendlture
Prl
Balance at 6
April 2022
Income
Transfers Balance at 5
April 2023
Adoptions
Care for Cats
Care for Dogs
Hospital
Other restrirted
45,897
138,406
14,270
4,782
iii
203,466
(45,8971
11,419) (183,4871
(5)
{14,4701
(20)
(5,3321
Iiiii
(1,444} {249,297)
46,500
205
570
47,275
Adoptions relates to donations made specifically to support the adoption of animals from the shelters
of the Soi Dog Foundation in Thailand to their new homes both worldwide and within Thailand.
Caring for Dogs and Caring for Cats (Care for Animals) relates to donations made specifically for the
treatment and care of those animals residing in the shelters of Soi Dog Foundation in Thailand. Until
5 April 20 18 this included all sponsorship income, however from this date all sponsorship income
has been designated for the care of all animals protected by Soi Dog Foundation and as such, is now
classified as unrestricted.
Hospital relates to donations made specifically to support the provision of medical care to animals
at the Phuket hospital and Bangkok clinic both of which are run by the Soi Dog Foundation.
CNRV (Catch, Neuter, Vaccinate, Return) programme, which humanely controls the population of
stray animals. Spaying/neutering and safely releasing strays makes the biggest impact and results
in the steady decline in the number of dogs and cats suffering on the streets.
other restricted funds relates to setup of a mobile medical unit run by the Soi Dog Foundation. In
2024, it also includes donations to cover volunteer costs for the two new off-lead areas at the
sanctuary in Thailand.
22

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
17. Analy$ls of group net assets between funds
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Current assets
930,715
8,673 939,388
914,100
914,100
930 715
8 673 939 388
914 100
914 100
18. Operating lease commitments
At 5 April 2024 the Charity had total commitments under non-cancellable operating leases as
follows..
Group
2024
Group
2023
Charity
2024
Charity
2023
Payments due:
Within one year
Between two to five
5,016
ears
5,016
19. Related party transactions
Soi Dog UK CIO is one of a number of charities across the world which operates under the Soi Dog
Foundation, a Charity registered in Thailand under Charity registration number 3912548 with
comparable charitable objects to this Charity.
During the year Soi Dog UK paid grants of £1,850,000 (2023
£1,600,000) to Foundation
Internationale Soi Dog (Switzerland). Details about the application of these grants are included within
note 7.
During the year advertising expenses of £315,450 {2023 - £440,808) were recharged from Soi Dog
USA. At the year end, Soi Dog USA was owed £1 11,108 (2023 - £124,000).
During the year expenses of £nil (2023 - £nill were incurred by charity Trustees and subsequently
reimbursed.
At the year end, Soi Dog UK CIO was owed £38,044 12023 £53,937) from its subsidiary companyi
Soi Dog Marketing Ltd. Included in the 2023 balance is £9, 106 which was owed by Soi Dog Thailand
and was written off during the 2024 year.
23

Soi Dog UK CIO
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2024
20. Cash generated from operations
2024
2023
Surplus for the year
25,288
190,845
Adjustments for:
Investment income recognised in statement of financial activities
12,467)
{4571
Movements in working capital:
Decrease in stocks
Decrease / Ilncreasel in debtors
(Decrease) / Increase in creditors
3,718
81,916
111,792)
4,944
1310,689)
49,082
Cash
absorbed
enerated b o
erations
The group had no debt during the current or previous year.
24

Soi Dog UK CIO
21. Comparative Statement of Financial Activities
As re-ststed
Total Funds
2022
Note Unrestricted
Funds
Restricted
Funds
Totsl Funds
2023
Income from:
Donations and legacies
Other trading activities
Investment income
2,247,840
86,246
457
47,275
2,295,115
86,246
457
2,195,254
124,685
27
Total income
2,334,543
47,275
2,381,818
2,319,966
Expenditure on:
Raising funds
Charitable activities
561,386
1,628,143
1,444
562,830
1,628,143
518,385
1,529,649
Total expenditure
2,189,529
1,444
2,190,973
2,048,034
Net incorne before transfers
145,014
45,831
190,845
271,932
Gross transfers between
funds
Net movement in funds
16
249,297
1249,297)
394,311
1203,466)
190,845
271,932
Total funds brought forward
Total funds carried
forward
519,789
203,466
723,255
451,323
17
914,100
914,100
723,255
22. Post balance sheet event
Following the year end, a lease was signed for a new charity shop.
25