2025-12-19-accounts

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Trustees’ Annual Report for the period

From 20/12/2024 Period start date To 19/12/2025 Period end date

Charity name: Bedlington Terrier Rescue Foundation

Charity registration number: 1176408

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	For the benefit of the public to relieve the suffering and alleviate distress of Bedlington Terriers and Bedlington crosses in need of care by providing behavioural support and advice to families who are experiencing issues with their dogs and re- homing Bedlington Terriers and Bedlington crosses who have been given up, left homeless or whose owners cannot keep them for whatever reason.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	• We provide medical, behavioural and training support for the dogs, gifting families, new adopters and foster homes in our care. • We have a volunteer Rehoming Support Officer who oversees our Rehoming Register and liaises directly with potential new homes during an adoption process. • We have built and continue to build professional relationships with qualified behaviourists and trainers around the country who we appoint to work with our dogs on a case by case basis. • We continue to offer training to all our foster carers both before they take on a dog and whilst the dog is in their care. This enables us to respond quickly to emergency, urgent and sensitive rehoming cases. • We strive to minimise stress to the dogs in our care at each stage of the rehoming procedure and provide

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		extensive post adoption / foster care back up and support in all cases.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	It is confirmed that trustees have had regard to the guidance issued by the Charity Commission on public benefit

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	None
Policy on social investment including program related investment	Para 1.38	None
Contribution made by volunteers	Para 1.38	All workers for BTRF in any capacity are volunteers. We also accept cash donations as part of our funding programme.
Other		None

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	• 2025 was a more costly year for us compared to 2024. Due mainly to the increased medical and behavioural costs in caring for our 7 long term / forever foster dogs. But we also saw a huge increase in Bedlington Terriers and their crosses being surrendered to us, many needing long term behaviour support in their new homes. To help raise funds, we organised several fundraising initiatives and continued our tradition of producing an annual calendar- this year with the added interest of celebrity judge, Cheryl Baker selecting the featured photos. This raised a little over £3000. Additionally,weheld an

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	online auction, which significantly
	contributed to our fundraising
	efforts. Thanks to these initiatives,
	we were able to navigate 2025 with
	financial stability.
•	The rehoming application process,
	revised in 2023, is now well
	established and is constantly being
	enhanced to ensure our ability to
	match each dog with the most
	suitable home.
•	Our Training and Behaviour Team
	continues to benefit from the
	support of three fully qualified
	volunteer trainers and behaviourists.
	They work closely with our
	appointed behaviour professionals
	across the country, providing hands-
	on guidance to our rescue dogs and
	their adoptive or foster families.
•	We now set up dedicated private
	WhatsApp groups for both Gifting
	Homes and potential new homes so
	that we can liaise more easily and
	keep everyone involved in the
	rehoming process up today with
	progress
•	Our 'Sponsor a Foster Dog' scheme
	is slowly starting to build support
	with people committing to
	sponsorship on an annual basis.
•	Our Club 200 Prize Draw is still
	regularly bringing in much
	appreciated funds and during 2026
	we are looking at ways to grow this
	even more and to raise awareness
	outside of our supporter base on a
	more national basis.
•	In 2025, due to the success of 2024,
	we were invited back to run the dog
	show at the two-day Kent Country
	Show held at Quex Park in
	Birchington, Kent. The event
	organisers had some very positive
	feedback from visitors to the event
	who commented on how well BTRF
	had organised the dog show and
	how much they had enjoy entering.
	The event attracted sponsorship
	from both corporate and individual
	supporters, who generously
	sponsored the various classes. We
	charged an entry fee for each dog
	participating, with all proceeds going
	directly to BTRF.

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Thanks to the fantastic support again, we raised a much appreciated £2,700. The event was once again very well received, with overwhelmingly positive feedback from attendees. • Our Facebook page currently has in excess of 13,000 supporters. Through this platform, we not only share success stories but also provide educational content to demonstrate how donations directly benefit the dogs in our care. We often share information on where Bedlington owners can seek help and support for common health concerns such as skin allergies, ear issues, and copper toxicosis. • We have various other ongoing fundraising initiatives – a Regular Giving Scheme, Legacy Scheme, Collection Boxes, an annual BTRF calendar, online auctions, online raffles, photo competitions, merchandise sales, Club 200 prize draw etc. • We have recently set up a Crowdfunder account which allows supporters to set up their own fundraising events All the hard work and dedication from our volunteers has enabled us to fully support the dogs in our care and the families adopting / foster these dogs.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set

2025 Statistics:

• During 2025:

• We received 29 rehoming enquiries – both pure Bedlingtons and their crosses. Some of these cases resulted in dogs being rehomed privately and a number of enquiries did not progress beyond the initial stage.

• Of the 29 enquiries, 10 dogs entered the BTRF rehoming process and were successfully rehomed and one was successfully rehomed with the collaboration of the Birmingham Dog Rescue. For

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		those rehomed, behaviourists were appointed to support each dog with any medical and/or behavioural challenges and to assist with their transition into a new home. These services are fully funded by BTRF. • 7 dogs are currently in permanent / long-term foster care requiring ongoing medical / behavioural support – one of which came to us with Copper Toxicosis
Performance of fundraising activities against objectives set	Para 1.41	We do not set fundraising targets. We have a fundraising committee who oversee general activities and we undertake specific appeals for certain cases.
Investment performance against objectives	Para 1.41	n/a
Other		n/a

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Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	As per audited accounts accompany this document
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Not applicable
Amount of reserves held	Para 1.22
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	There are no ongoing concerns or uncertainties

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	A full set of accounts have been submitted with this report.
Investment policy and objectives including any social investment policy adopted	Para 1.46	None
A description of the principal risks facing the charity	Para 1.46	The biggest principal financial risk identified by the trustees is the potential for the rehoming requests to exceed the funds available for the charity to provide the necessary support to adoptive and foster homes and the increase in dogs who require ongoing medical and / or behavioural assistance. The trustees are reviewing the Charity’s policies on financial support provided to adoptive and foster homes on veterinary expenses and are continuing to explore new potential ongoing fundraising opportunities.
Other

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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO - Foundation
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed by existing trustees

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	The Charity organises team / trustee meetings via Zoom which are used as an opportunity to deliver updates on the Charity’s activities. Training needs are assessed on a continual basis and any skills gaps are addressed immediately. Links to educational webinars / articles are regularly shared with the team via our private Facebook groups to help to further their knowledge around dog guardianship and wellbeing which aids them when looking for potential homes for dogs in our care or as foster carers.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Charity structure comprises of: - a board of trustees who are subject matter experts - a volunteer Rehoming Support Officer who is available to liaise with potential adopters - foster families who foster dog waiting for adoption. - a structured electronic rehoming database maintained under GDPR rules and regulations - 2 consultant vets who are available to discuss cases (but not to diagnose) - 3 volunteer qualified behaviourists who are available to guide and advise on the rehoming process - a Vet Liaison Officer who advises on Fear Free vet practices available to our adoptive homes and foster homes. She also liaises with the BTRF behaviour team and vets looking after BTRF foster dogs.

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		- A Fundraising Committee, made up of volunteers from the BTRF team - We also have access to a countrywide network of qualified and experiences behaviourists and well-being specialists who the charity can appoint to carry out our Intake Assessments and support new adopters and the dogs placed in their care The Charity has several channels which it uses to communicate with the various groups. These include email, website, Charity Facebook page, Facebook messenger, WhatsApp and an eNewsletter. However, most of the communication with foster families, team members and trustees takes place through the Charity’s closed Facebook groups. This provides the trustees with quick and immediate access to each other and to co-ordinators and foster families. The closed groups are used to share specific and confidential information with each of the participants including any relevant developments in dog training or dog behaviour fields.
Relationship with any related parties	Para 1.51	None
Other

Reference and Administrative details

Charity name	Bedlington Terrier Rescue Foundation
Other name the charity uses	BTRF
Registered charity number	1176408
Charity’s principal address	Glyn Coch Alltwalis Carmarthen SA32 7EA

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Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Frances Fuller	Director
	Kaye Scott	Training and Behaviour Advisor
	Natalia Shvarts	Legal Adviser
	Trish Mahon	Behaviour Advisor
	Natalie Corstorphine	VeterinaryAdvisor

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

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Funds held as custodian trustees on behalf of others

Description of the assets n/a held in this capacity Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for n/a safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Bedlington Terrier Health Group	Dr Hefin Jones OBE	20 Woodland Way Heolgerrig Merthyr Tydfil Mid Glamorgan CF48 1SQ
BTRF Patron	Dr Hefin Jones OBE	As above

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

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Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc)	Signature(s)		Trustee Natalia Shvarts
	Full name(s)	Kaye Scott	Natalia Shvarts
		Trustee	Trustee
Date		08 August 2026	08 August 2026

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1176408

Charity Name Charity No Company No

Bedlington Terrier Rescue Foundation

Section B Balance sheet

Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors: amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 Total funds B22	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	173	-	-	173	243
	1,372	-	-	1,372	1,060
	-	-	-	-	-
	17,850	-	-	17,850	20,520
	19,395	-	-	19,395	21,823
	709	-	-	709	574
	18,686	-	-	18,686	21,249
	18,686	-	-	18,686	21,249
	-	-	-	-	-
	-	-	-	-	-
	18,686	-	-	18,686	21,249
	-			-	-
		-		-	-
	18,686		-	18,686	21,249
				-
	18,686	-	-	18,686	21,249

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

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These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	Kaye Scott	08 August 20
	Natalia Shvarts	08 August 20

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Bedlington Terrier Rescue Foundation	Bedlington Terrier Rescue Foundation	CharityNo	1176408	1176408
		CompanyNo
Annualaccountsfor the period
Period start date	01/01/2025	To	Period end date	31/12/2025

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Charitable activities Investments Net income/(expenditure) before tax for the reporting period Total Recommended categories by activity Income and endowments from: Net movement in funds Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Other trading activities Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Other recognised gains/(losses): Separate material expense item Total funds brought forward Raising funds Separate material item of income Other Other Donations and legacies Income (Note 3)	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
	32,413	1,778	-	34,191	36,885
	2,109	-	-	2,109	1,053
	16,095	-	-	16,095	17,871
	153	-	-	153	90
	-	-	-	-	-
	-	-	-	-	-
	50,770	1,778	-	52,548	55,899
	2,749	-	-	2,749	3,170
	49,138	1,778	-	50,916	34,557
					-
	1,446	-	-	1,446	1,306
	53,332	1,778	-	55,110	39,033
	2,562 -	-	-	2,562 -	16,866
	-	-	-	-	-
	2,562 -	-	-	2,562 -	16,866
	-	-	-	-	-
	2,562 -	-	-	2,562 -	16,866
	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	2,562 -	-	-	2,562 -	16,866
	21,249	-	-	21,249	4,383
	18,686	-	-	18,686	21,249

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• the Statement of Recommended Practice: Accounting and Reporting by Charities

• • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of

• • and with*  Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes  * -Tick as appropriate No 

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes  * -Tick as appropriate No 

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes  * -Tick as appropriate No 

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Section C Notes to the accounts (cont)

Income Analysis of income	Unrestricted funds	Restricted income funds	Endowment funds	Total funds £	Prior year £
Donations andgifts	29,620	1,778	-	31,398	33,515
Gift Aid	1,593	-	-	1,593	1,350
Legacies	1,200	-	-	1,200	1,015
General grants provided by government/other charities	-	-	-	-	1,004
Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
Donatedgoods,facilities and services	-	-	-	-	-
Other	-	-	-	-
Total	32,413	1,778	-	34,191	36,885
Adoption fees, re-homing assessment fees	1,800	-	-	1,800	900
Other	309	-	-	309	153
Total	2,109	-	-	2,109	1,053
Gross income from fundraising trading	4,801	-	-	4,801	4,879
Other fundraisingincome	11,293	-	-	11,293	12,992
	-	-	-	-	-
Other	-	-	-	-	-
Total	16,095	-	-	16,095	17,871
Interest income	153	-	-	153	90
Dividend income	-	-	-	-	-
Rental and leasingincome	-	-	-	-	-
Other	-	-	-	-	-
Total	153	-	-	153	90
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-
Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

No material items

No sums designated in foreign currency

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Section C Notes to the accounts (cont)

Recognition of income 2.2 INCOME Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Donated services and facilities Contractual income and performance related grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities that are consumed immediately are recognised as i ith i l t t i d d th i t Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Proceeds of donated goods are recognised once realised. Donated goods for resale are not measured at fair value on initial recognition, Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Offsetting Grants and donations Note 2 Accounting policies Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).	Yes No N/a*	Yes No N/a*	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
			
	Yes No N/a*
	
	Yes No N/a*
		
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
			
	Yes No N/a*
		
	Yes No N/a*
			
	Yes No N/a*
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	Yes No N/a*
		
	Yes No N/a*

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Grants with performance conditions 2.4 ASSETS Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Support costs Investment gains and losses Settlement of insurance claims Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Income from membership subscriptions Income from interest, royalties and dividends The charity has incurred expenditure on support costs. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost.	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
			
	Yes No N/a*
			
	Yes No N/a*
			
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
			
	Yes No N/a*
			
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
			
	Yes No N/a*
			
	Yes No N/a*
			

The depreciation rates and methods used are disclosed in note 14.

CC17a (Excel)

06/05/2026

7

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Current asset investments Heritage assets Stocks and work in progress Debtors They are valued at cost. Intangible fixed assets Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at fair value except where they qualify as basic financial instruments.	Yes No N/a*	Yes No N/a*	Yes No N/a*
		
	Yes No N/a*
			
	Yes No N/a*
		
	Yes No N/a*
			
	Yes No N/a*
			
	Yes No N/a*
			
	Yes No N/a*
	
	Yes No N/a*
	
	Yes No N/a*
			
	Yes No N/a*
	
	Yes No N/a*
		
	Yes No N/a*
			

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

06/05/2026

8

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	Thisyear	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
		Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Donated facilities and services are not recognised in the SOFA. Income from sale of donatedgoods is recognised as realised.	Donated goods, facilities and services are not recognised in the SOFA
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	None	None
	All manning of charitable activities and all administration, fundraising, legal and financial support,isprovided byunpaid volunteers

CC17a (Excel)

06/05/2026

9

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds £ This year				Unrestricted funds Restricted income funds Endowm ent funds Total funds £ Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fudraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	106	-	-	106	30	-	-	30
Start up costs incurred in generating new source of future income	-	-	-	-		-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	2,643	-	-	2,643	3,140	-	-	3,140
Investment management costs:	-	-	-	-	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds Expenditure on charitable activities:	2,749	-	-	2,749	3,170	-	-	3,170
Veterinary and behavioural fees, medication, food, transport, other supplies	48,903	1,778	-	50,681	29,242	-	-	29,242
Kennel fees	-	-	-	-	5,315	-	-	5,315
Insurance	235	-	-	235	-	-	-	-
Training days	-	-	-	-	-	-	-	-
Total expenditure on charitable activities Separate material item of expense	49,138	1,778	-	50,916	34,557	-	-	34,557
	-	-	-	-	-	-	-	-
Other Total	-	-	-	-	-	-	-	-
	1,446	-	-	1,446	1,306	-	-	1,306
Total other expenditure TOTAL EXPENDITURE	1,446	-	-	1,446	1,306	-	-	1,306
	53,332	1,778	-	55,110	39,033	-	-	39,033

CC17a (Excel)

06/05/2026

10

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity 1: Relief of suffering and alleviation of distress in Bedlington Terriers and Bedlington Crosses in need of care.	50,916	-	-	50,916	34,557	-	-	34,557
Total	50,916	-	-	50,916	34,557	-	-	34,557
This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).			Not applicable
Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).			Not applicable

CC17a (Excel)

06/05/2026

11

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts

Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
		-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	1,446	-	-	-	1,446
Total	1,446	-	-	-	1,446

Last year

Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	1,306	-	-	-	1,306
Total	1,306	-	-	-	1,306

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

n/a

CC17a (Excel)

06/05/2026

12

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	0	0
	-	-
	-	-
	0	0

CC17a (Excel)

06/05/2026

13

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other trading activities: Opening - 243 - - - Added in period - 240 - - - Expensed in period - - 310 - - - Impaired - - - - - Closing - 173 - - - Other: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Total this year - 173 - - - Total previous year - - - - - This year Last year £ £ 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities - - Stock Donated goods Work in progress	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	243	-	-	-
	-	240	-	-	-
	-	- 310	-	-	-
	-	-	-	-	-
	-	173	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	173	-	-	-
	-	-	-	-	-
		This year		Last year
		£		£
		-		-

CC17a (Excel)

06/05/2026

14

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	1,372	1,060
	1,372	1,060

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

06/05/2026

15

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	611	21	-	-
	-	-	-	-
	98	553	-	-
	-	-	-	-
	-	-	-	-
	709	574	-	-

20.2 Deferred income

Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Please complete this note if the charity has deferred income This year zero deferred income Balance at the end of the reporting period	Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Please complete this note if the charity has deferred income This year zero deferred income Balance at the end of the reporting period
	This year	Last year
	zero deferred income	Club 200 lottery entry payments for January 2024 draw
		This year £	Last year £
		85	-
		-	85
		- 85	-
		-	85

CC17a (Excel)

06/05/2026

16

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)
	This year £	Last year £
	-	-
	-	-
	17,850	20,520
	-	-
	17,850	20,520

CC17a (Excel)

06/05/2026

17

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear	Thisyear Lastyear
	None	None

CC17a (Excel)

06/05/2026

18

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Reserve	U		21,249	50,770	-53,332	-	-	18,686
RestrictedFunds	R		-	1,778	- 1,778	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
**Other funds(balancing figure) **	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			21,249	52,548	- 55,110	-	-	18,686

Fund balances carried forward include assets and liabilities denominated in a foreign currency

Yes No	Yes No
	

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

06/05/2026

19

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Reserve	U		4,383	55,899	-39,033	-	-	21,249
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
**Other funds(balancing figure) **	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			4,383	55,899	- 39,033	-	-	21,249

Fund balances carried forward include assets and liabilities denominated in a foreign currency	Yes No	Yes No
		

CC17a (Excel)

06/05/2026

20

Docusign Envelope ID: 48EC921F-3A4D-85C5-8251-F2F1E371B79B

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

TRUE

28.3 Transaction(s) with related parties

This year There have been no related party transactions in the reporting period (True or False) TRUE Last year There have been no related party transactions in the reporting period (True or False) TRUE

CC17a (Excel)

06/05/2026

21

Docusign Envelope ID: E1CFFED7-23B7-8C77-8275-BD6C28727EB3

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name BEDLINGTON TERRIER RESCUE FOUNDATION members of

On accounts for the year DECEMBER 2025 Charity no 1176408 ended (if any)

Set out on pages

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 19/12/2025.

• Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention ( ~~other than that disclosed below~~ *) in connection with the examination which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 130 of the Act or

• the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

• Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:	Date:
		08 August 2026
	Simon Glass
	Associate Chartered Management Account (CIMA)
	8 Manley Road
	Sale United Kingdom
	M33 4FQ Greater Manchester

1

October 2018

IER

Docusign Envelope ID: E1CFFED7-23B7-8C77-8275-BD6C28727EB3

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

October 2018

IER