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2024-12-31-accounts

Charity number: 1180574

Association of Dogs and Cats Homes

Unaudited

Trustees' report and financial statements

For the year ended 31 December 2024

Association of Dogs and Cats Homes

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 10
Independent examiner's report 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14 - 25

Association of Dogs and Cats Homes

Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 December 2024

Trustees

Giles Webber, Chair1 Peter Hepburn, Vice Chair to 1 July 20242 Peter Laurie, Hon. Secretary (resigned 31 December 2024)1 David Bowles1,3 Steve Byrne (resigned 2 July 2024)4 Adam Clowes2 Mike Elliott1 Marina Fiddler4 Caroline Johnson, Vice Chair from 2 July 20244 Nicola White2 Linda Cantle2 Charlotte Fielder Christopher Bray (appointed 2 July 2024)3 Yvonne Goddard, Hon. Treasurer (appointed 7 July 2024)1 Michael Webb, Hon. Secretary (appointed 1 January 2025)1,3

Central Team Staff & Volunteers Rebecca Cooper Executive Director Thérèse Carr Membership Services Manager Clare Radlett Standards and Operations Officer Emily Sockett Training and Assessment Manager (to 31st May 2024) Ellie Roche Membership Services Coordinator Michelle Widger Volunteer Manager (from 3rd March 2025)

Charity registered number

1180574

Principal office

Association of Dogs and Cats Homes, PO Box 76271, London, SW8 9FA

Accountants

Kreston Reeves LLP, 2nd Floor, Maritime Place, Quayside, Chatham Maritime, Chatham, Kent, ME4 4QZ

Bankers

Bank of Scotland, PO Box 23581, Edinburgh, EH1 1WH

Independent Examiner

Samantha Rouse FCCA DChA, Kreston Reeves LLP, Chatham Maritime, 2nd Floor, Maritime Place, Quayside, Chatham Maritime, Chatham, ME4 4QZ

Page 1

Association of Dogs and Cats Homes

Trustees' report

For the year ended 31 December 2024

CONSTITUTION AND HISTORY

The Association was constituted as a Charitable Incorporated Organisation (CIO) and entered onto the Register of Charities in England and Wales with the Registered Charity Number 1180574 on 6 November 2018. This Trustees’ Report is also the Directors’ Report as required by company law. Previously, ADCH (Association of Dogs and Cats Homes) operated as an unincorporated association.

OUR VISION, MISSION AND VALUES

Vision

A positive life for all dogs and cats

Mission

ADCH is an umbrella organisation which works on behalf of its members to create a professional and sustainable sector which improves the lives of dogs and cats.

Values

ADCH is committed to:

Leadership ADCH and its Members leading the sector and proactively tackling future issues and facilitating solutions while listening to all involved. Collaboration We all share knowledge, expertise, and actions for excellence. Integrity High standards including transparency, respect and inclusion. Professionalism Innovative experts with ambition for the sector Support Helping members to grow and develop together for dogs, cats and people too.

STRUCTURE GOVERNANCE AND MANAGEMENT

The Association is governed by its constitution. The objects of ADCH are:

(1) The promotion of the voluntary sector concerning animal welfare for the public benefit in particular relating to dogs and cats by:

(a) the development and dissemination of good practice in animal welfare.

(b) providing training, conferences, and resources on subjects relevant to the efficiency of the voluntary sector.

(c) providing liaison between the sector, government agencies and other groups on animal welfare issues.

The “voluntary sector” means charities and voluntary organisations within the British Isles.

Charities are organisations which are established for exclusively charitable purposes in accordance with the law of the relevant jurisdiction within which they operate.

Voluntary organisations are independent organisations, which are established for purposes that add value to the community as a whole, or a significant section of the community, and which are not permitted by their constitution to make a profit for private distribution. Voluntary organisations do not include local government or other statutory authorities.

(2) To relieve the suffering of animals in need of care and attention by providing financial assistance through Grant Aid, to non-profit organisations and registered charities for the benefit of animals in their care.

Board of Trustees

The Association is overseen by a Board, comprising up to a maximum of 14 Trustees. The majority of Trustees are elected by the members, with the Hon. Secretary, Hon. Treasurer (both being Trustees ex-officio) and certain co-opted Trustees appointed by the Board. The Board met on four occasions in 2024. Trustees receive no remuneration in respect of their roles and serve as volunteers.

Page 2

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

Trustee Appointments

At the AGM held online in July 2024, Giles Webber was re-elected as Chair, with Caroline Johnson elected as Vice Chair, succeeding Peter Hepburn, who will remain a Trustee and Chair of the Standards and Animal Welfare Committee. Chris Bray was elected as a new Trustee, while David Bowles was re-elected and will continue as Chair of the Governance Committee. Yvonne Goddard was appointed Honorary Treasurer. We would like to extend our thanks to Steve Byrne, who retired after nine years of dedicated service as a Trustee, and to Shakespeare Martineau LLP for their role as independent scrutineers.

In the autumn, following Peter Laurie’s announcement that he would step down as Honorary Secretary at the end of December, a recruitment process was held. We sincerely thank Peter for his invaluable contributions since joining the Management Committee in 2013 and becoming a Trustee in 2018. We are pleased to announce that Mike Webb succeeded Peter as Honorary Secretary from January 2025. Mike, who has served on the ADCH Legislative Committee for a number of years, also joined the Governance Committee.

ADCH Committees

The Board is supported by four Committees:

Each Committee and any short-term Working Group is chaired by a Trustee and membership can comprise a mix of Trustees and other individuals co-opted on the basis of their skills, experience and interests.

The Association’s central team

The Association’s central team comprised five members of paid staff during 2024. Rebecca Cooper, as Executive Director, led the operational management of the organisation, implementing the strategic goals set by the Board of Trustees. Thérèse Carr, Membership Services Manager, was responsible for member services and communications, event coordination and sponsorship, and financial administration. Clare Radlett, Standards and Operations Officer, managed membership applications, worked on standards and animal welfare, and supported the legislative work of the committees. Ellie Roche, Membership Services Coordinator, provided administrative support, supported the coordination of events, and contributed to the Association’s branding, communications, and social media. Emily Sockett left at the end of May 2024 after her fixed-term contract concluded, having developed and managed the assessment process, inductions, training, and recruitment of Volunteer Assessors. Michelle Widger joined ADCH in March 2025 as Volunteer Manager. All staff support the work of the Association’s committees as part of their roles.

As a small charity, the members of our central team demonstrate adeptness in providing comprehensive and flexible coverage for each other's tasks, effectively managing fluctuations in workflow, and addressing needs and absences resulting from holidays, sickness, or other reasons.

Trustees and other volunteers, as well as staff, receive inductions tailored to their individual needs and the role they undertake. Trustees can take part in the training offered to member organisations and Trustees also plan their own joint or individual training according to their needs. The Board carries out a review every 1 to 2 years and this is one of the ways used to identify training requirements.

Staff remuneration is set by Trustees taking account of affordability and comparable jobs in the sector.

Page 3

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

The Association’s Volunteers

In 2024, ADCH had 60 registered volunteers, primarily assessors, as well as committee members, event supporters, and newly recruited regional coordinators. Their ongoing support and dedication are vital to everything we do, and we’re incredibly grateful for their contributions.

The Association’s Members

By the end of 2024, our membership consisted of 165 full ADCH Members and 2 Provisional Members, with an additional 15 applications in process. There were also 12 Affiliate Members.

Full and Provisional Members are charities dedicated to the rescue and rehoming of cats and dogs. Affiliate Membership is intended for nonprofit organisations and individuals actively supporting, (but not directly involved in) the dog and cat rescue and/or rehoming sector. Members are spread across 8 jurisdictions, operating within England, Scotland, Wales, Northern Ireland, Republic of Ireland, Isle of Man, Jersey and Guernsey.

The strength of our membership network thrives on the collective and collaborative efforts of each member. Continued engagement and commitment are integral to ADCH's success in serving the rescue and rehoming sector. We extend our sincere appreciation to all our members for their invaluable contributions.

ACHIEVEMENTS AND PERFORMANCE Our Core Areas of work in 2024

(1) Member Engagement

This work is connected to The Member Engagement Committee (MEC). In 2024, we initiated several strategic actions aimed at enhancing member services, increasing engagement and broadening our outreach.

In 2024, ADCH offered over 200 member benefits, including exclusive offers and discounts, access to free online events, in-person open meetings, our annual conference, the members-only Facebook groups, newsletters and bulletins. Members also benefited from our dedicated website, free advertisements for "Find a Rescue" and job listings, toolkits and templates, and free Know-How courses.

Events

In 2024, we successfully hosted two in-person events and facilitated 20 online events, including the introduction of weekly wellbeing sessions from October onwards.

In-Person Events

Page 4

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

Online Events

Regional Groups

We are grateful for the incredible number of volunteers who stepped forward to register their interest in leading Regional Groups reflecting the strong commitment within our community. A lead volunteer was successfully recruited to oversee the setup and report directly to MEC. We have been working to recruit Regional Group leaders, ensuring appropriate registration through a thorough due diligence process. These efforts have also strengthened our funding application for a Volunteer Manager role in 2025, which will help drive this initiative forward.

Member Benefits:

In addition to event attendance, members actively utilise other benefits available to them, through their ADCH Membership, including:

Member Grants:

With special thanks to Humane World for Animals UK, we distributed £4,500 in grants to ADCH members in 2024.

These small grants provided crucial support to members facing short-term financial challenges, helping recipients meet and uphold ADCH Minimum Welfare and Operational Standards.

To qualify, members needed an annual income below £100k in their latest accounts and evidence of increased demand for their services. A dedicated Grants Committee, comprising ADCH Trustees and members of the Standards and Animal Welfare Committee with expertise in dog and cat welfare, oversaw the process. Two application rounds were held in spring and autumn, with six ADCH members receiving funding.

Social Media and Website

ADCH follows an annual communications plan to guide our social media activity, ensuring consistent engagement and information sharing. In 2024, we took a more proactive approach to increasing our visibility and interaction across platforms.

Our LinkedIn following grew by approximately 50%, reaching over 2,300 followers. On Facebook, we now have 2,700 followers, while our X (formerly Twitter) audience stands at 1,600.

Page 5

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

Our website received over 300,000 views. In 2024, we enhanced the ADCH website by hosting more in-depth news stories, driving traffic from social media and our e-news scoop. This approach made our content more engaging and helped attract visitors. As a result, we published 50 articles — five times more than the 10 published the previous year.

(2) Minimum Welfare and Operational Standards

This work is connected to The Standards and Animal Welfare Committee (SAWC). In 2024, we initiated several strategic actions focused upon our Standards and Support work.

In 2024 ADCH continued to promote and maintain its Minimum Welfare and Operational Standards across rescue and rehoming organisations. These standards form the foundation of our membership, ensuring that animals in rescue and rehoming organisations receive consistent and appropriate care and treatment.

2024 saw significant progress in our catch up of physical assessments, following the pause in the programme during 2020/2021. ADCH conducted 46 assessments of members, including 54 site visits (this allows for members with multiple sites) to both existing members and new applicants. Each visit undertook carried out an assessment against ADCH Minimum Welfare and Operational Standards to review practices and identify areas where improvements were needed to meet the standards. By the end of 2024 nine existing members were in the process of having their first assessment under the Minimum Welfare and Operational Standards, all other members have now received an assessment since the programme was introduced.

We also received 19 applications for membership. In the final quarter of the year, we undertook a review of the ‘Joining ADCH’ section of our website. This led to the creation of an eligibility checker, which received 89 uses in that quarter in 2024. Additionally, we introduced a section where potential members could register their interest to stay updated on membership application opening times, resulting in 35 organisations signing up by the end of 2024, some of which were converted to membership applications in Q4.

Where support was needed, ADCH provided tailored guidance on various operational aspects, including animal care procedures, housing conditions, and policy development. Support was delivered in a variety of ways, including:

The Standards and Animal Welfare Committee (SAWC), made up of eight volunteer members, played a vital role in overseeing the standards. All assessments were reviewed by the committee, and the outcomes were agreed upon collectively.

Toward the end of the year, work began on updating the standards to reflect new insights gained from assessments, feedback, and evolving sector needs. This work continues into 2025, with a schedule of SAWC based working groups established to support this ongoing process.

At the end of 2024 we also undertook an analysis of the current compliance levels with our Minimum Welfare and Operational Standards. This report looked at the occurrence of scores of partial or non-compliance with each individual standard across all assessments carried out. It was noted that the most commonly occurring standards did not require tangible building work in shelters, but support with operations.

In line with our commitment to openness, ADCH’s Minimum Welfare and Operational Standards, and all our assessment procedures, are published on our website.

Volunteer Assessors played a crucial role in carrying out site visits and offering practical recommendations for improvement. These volunteers, drawn from the animal welfare sector, were integral in helping organisations meet the expectations outlined in the standards. 27 assessors took part in assessments during the year, with additional new recruits hoping to undertake their first assessment, and some assessors returning to their role, in 2025.

Page 6

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

All volunteer assessors were invited to attend a training day hosted at Woodgreen Pets Charity, organised by ADCH. This event aimed to share skills and knowledge, providing hands-on assessment training, allowing volunteers to share experiences, improve their understanding of the Minimum Welfare and Operational Standards, and collaborate on creating solutions to support all ADCH members, from the smallest to the largest.

Specific training opportunities were also offered at the ADCH Annual Conference for volunteer assessors, holding a breakout workstream session that focused on the needs of assessors.

Finally, SAWC continued to collaborate with our Legislative Committee in promoting the adoption of ADCH standards by external stakeholders, particularly governments, to help create a broader framework for animal welfare across the sector. We also worked with our Member Engagement Committee to prioritise support for members that reflected their needs in helping them meet ADCH Minimum Standards.

As we look to 2025, we will finalise assessments for existing members which are currently in progress, and revisit those who are due their re-assessment. We will also be welcoming a Volunteer Manager who will help with ensuring that ADCH’s volunteer assessors are trained and engaged with the assessment programme.

(3) Legislative

Through the work of the Legislative Committee, ADCH provides liaison between the sector, government agencies and other groups on animal welfare issues.

In 2024, the Legislative Committee navigated a number of developments that impact our members in the eight jurisdictions ADCH covers. There were two elections in 2024 (UK and Ireland) and the Northern Ireland Assembly resumed its legislative work, all of which impacted our members' work.

The calling of the UK general election, which influences the legislative landscape in the UK and England, stopped a number of animal welfare Bills including the puppy and kitten import Bill. But we are working with an MP who has resumed this work, by tabling a new Animal Welfare (Import of Dogs, Cats and Ferrets) Private Member's Bill which will stop puppy and kitten imports and dogs with cropped ears as well as regulate the importation of dogs and cats brought in by rescue organisations, including ADCH members. We are working with MPs and Lords to ensure this Bill gets passed in 2025. The election in Ireland also gives opportunities to work with the new Government in particular on dog control. We have inputted information to Assembly Members in Northern Ireland to ensure any third-party ban on dog and cat sales is enforceable and achieves its objectives.

Data from member surveys and Annual Returns are invaluable to legislators to provide information that no one else has to influence governmental policies relevant to our mission. We inputted responses to the Welsh Government's consultation on the Licensing of Animal Welfare Establishments, Activities, and Exhibits, advocating for the adoption of licensing standards aligned with ADCH's guidelines. ADCH members based in Wales were given the opportunity to feed into the proposed ADCH consultation response. A response was also given to the microchipping consultation held by Defra and to Northern Ireland's executive on plans to license sanctuaries and rescues there.

The unexpected announcement of the ban on American Bully XL dogs in 2023 continues to present challenges across multiple jurisdictions. In England, Wales, and Scotland, the ban was implemented in 2024. Northern Ireland also added XL Bully type dogs to the list of restricted breeds on July 5, 2024, with ownership without an exemption certificate becoming an offense from January 1, 2025. Similarly, the Republic of Ireland announced a ban in 2024, with regulations taking effect from February 1, 2025. The Legislative Committee held webinars to update members on these changes, as well as a survey of Members to give data which could be used in consultation responses and to represent the rescue sector’s position to governments and broadcasters.

Individual members continue to press their respective governments for updated information that can be communicated to Members. ADCH provided regular updates at Open Meetings and through dedicated sections in our monthly newsletter, The Scoop. We maintained a comprehensive legislative risk register, assessing opportunities and challenges across the eight jurisdictions we serve, ensuring our members remained informed and prepared to adapt to the evolving regulatory environment.

Page 7

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

(4) Governance

This work is connected to Governance Committee. In 2024, we initiated several strategic actions focused upon strengthening our governance.

Funding & Income Generation

We developed our first Income Generation Plan in 2024 to diversify funding and secure necessary resources. This plan has helped us engage our community, form partnerships, and explore new funding opportunities

Strengthening Financial Operations.

We successfully appointed a new Treasurer in 2024. To further enhance our financial management, we also outsourced the production of management accounts and VAT returns. Management accounts are now produced monthly rather than quarterly, improving financial control and oversight.

Membership Model.

We have reviewed our Membership and Affiliate Framework, developing solidarity membership, which will be introduced from 2025 and simultaneously reviewed annual fees to support earlier planning within our budget cycle.

Trustee Elections and Appointments

ADCH successfully completed its Board of Trustees elections, for positions including Chair, Vice Chair and two Trustee roles. These appointments were finalised at the Annual General Meeting in July. We re-established a Nominations Committee from within the Governance Committee, to conduct interviews to fulfil the Secretary role from 2025 onwards.

Over the course of 2024 we have re-developed induction and recruitment packs for all new Trustees which is tailored to their individual roles within the board.

People and Culture

In 2024, we successfully transitioned to independent working by directly employing staff and launching the staff handbook ahead of schedule. To support our operations, we implemented external HR and payroll services. Alongside these changes, we continued offering a range of benefits to our staff, including Simply Health with access to an Employee Assistance Programme (EAP), discounts on pet insurance, and a pension scheme. Additionally, we conducted an internal review of roles that had been in place for over three years, updating job descriptions, introducing new job titles, and reviewing the pay structure.

SPECIAL THANKS

The Association is extremely grateful to the organisations that have supported our work throughout the year. We appreciate the support of our member supporters who provided financial contributions for our 2024 conference:

Page 8

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

We also acknowledge and thank our corporate sponsors for their contributions:

Additionally, we thank our exhibitors for their support of the 2024 conference. Your involvement is greatly valued.

We also extend our thanks to Mars Petcare for their support through The Adoption Mission and Mars Food Fund.

And our thanks to our grant funders: Humane World for Animals UK (formerly Humane Society International/UK), The Phillips Charitable Trust, The Tula Trust Limited, and The Barry Green Memorial Fund.

Trustees are very aware that much of what the charity achieves depends on our supporters - donors, sponsors and volunteers. We are very grateful for all this help to the Association which enables us to provide support to our Members who helped the dogs and cats in their care.

PUBLIC BENEFIT

In planning and undertaking the Charity’s activities the Trustees give due consideration to guidance published by the Charity Commission relating to public benefit.

POLICIES

ADCH has a range of policies, including Membership Criteria (including the Minimum Welfare and Operational Standards); a Complaints Process; Privacy and Data Breach policies; a Diversity Statement; an Expenses Policy and a Safeguarding Policy. ADCH is compliant with all relevant GDPR legislation. Accounting and financial records have been prepared and maintained by the Membership Services Manager, with external support for preparing monthly management accounts and VAT returns. Overseen by the Executive Director, with ultimate oversight provided by the Honorary Treasurer. Bank accounts and signatories are approved by the Trustees. Financial Policies and Controls are in place.

RISK MANAGEMENT

A Risk Register for the Association is reviewed regularly. The trustees have assessed the risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

CONFLICTS OF INTEREST

A register of Trustee Declarations of Interest is maintained and remains a reoccurring agenda item for any new declarations to be declared. The Association’s Constitution requires that a Trustee declare the nature and extent of any interest, direct or indirect, which he or she or any related person has in a proposed transaction or arrangement with ADCH. They must also declare any interest in any transaction or arrangement entered by ADCH which has not previously been declared. Trustees must absent themselves from any trustee discussions where a conflict of interest or loyalty may arise between their duty to act solely in the interests of ADCH and any personal interest (including, but not limited to, financial interests). Any trustee absenting themselves from any discussions in accordance with this clause must not vote or be counted as part of the quorum in any decision of the charity trustees on the matter.

Page 9

Association of Dogs and Cats Homes

Trustees' report (continued) For the year ended 31 December 2024

RELATED PARTIES

During the year, most Trustees were employed throughout or in part by Member organisations. No Trustee received remuneration or other benefit from their work with the Association.

No donations were received from Trustees.

FINANCIAL REVIEW

Financial Report

The Association returned a surplus of £7,016 on unrestricted funds in the year to 31st December 2024 (Deficit of £54,535 in 2023). Unrestricted reserves at the year-end totalled £104,123 (£97,107 at the end of 2023).

Income in the year was £375,979 (£321,943 in 2023). Our sources of income for funding the Association’s own activities in the year were largely through membership subscriptions, sponsorship and attendance of the conference.

Expenditure in the year was £370,194 (prior year £534,203) primarily covering the employment of the small staff team and costs associated with the conference. The higher expenditure in 2023 was due to £218,725 of restricted funds being allocated as grants to members.

Restricted or Designated Funds

At the year-end, the Association held restricted funds of £Nil (£1,231 at the end of 2023). There were no designated funds.

Reserves

Trustees consider that the Association needs to hold reserves for the charity to be effective and to mitigate the impact of any unplanned shortfalls in income or increases in expenditure. The Trustees have assessed financial risks and consider that reserves within the range of £90,000–£115,000 are appropriate for the Association’s safe and effective operation, based on knowledge of its operations as of March 2025 when this policy was adopted.

Trustees will review this policy annually in time for the annual accounts. If, at any time, there is a shortfall, Trustees will plan action to bring reserves in line with the target within an agreed timescale.

Declaration

Approved by the Board of Trustees and signed on their behalf by:

Giles Webber (Chair of Trustees) Date: 03/07/2025

Page 10

Association of Dogs and Cats Homes

Independent examiner's report For the year ended 31 December 2024

Independent examiner's report to the Trustees of Association of Dogs and Cats Homes ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity'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 2011 Act.

Independent examiner's statement

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

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

Signed: S M Rouse

Dated: 03 July 2025

S M Rouse FCCA DChA

Kreston Reeves LLP

Chartered Accountants 2nd Floor, Maritime Place Quayside Chatham Maritime Chatham Kent ME4 4QZ

Page 11

Association of Dogs and Cats Homes

Statement of financial activities For the year ended 31 December 2024

Note
Income from:
Contributions and donations
3
Charitable activities
4
Other income
5
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Restricted
funds
2024
£
22,500
-
-
22,500
23,731
23,731
(1,231)
1,231
(1,231)
-		 Unrestricted
funds
2024
£
266,891
86,588
-
353,479
346,463
346,463
7,016
97,107
7,016
104,123		 Total
funds
2024
£
289,391
86,588
-
375,979
370,194
370,194
5,785
98,338
5,785
104,123		 Total
funds
2023
£
259,320
62,398
225
321,943
534,203
534,203
(212,260)
310,598
(212,260)
98,338

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 14 to 25 form part of these financial statements.

Page 12

Association of Dogs and Cats Homes

Balance sheet As at 31 December 2024

Note
Fixed assets
Intangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 57,806
205,964
263,770
(159,647)		 2024
£
-
104,123
104,123
-
104,123
104,123		 31,989
124,248
156,237
(57,899)		 2023
£
-
98,338
98,338
1,231
97,107
98,338

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Giles Webber

(Chair of Trustees) Date: 03/07/2025

The notes on pages 14 to 25 form part of these financial statements.

Page 13

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

1. General information

The Association of Dogs and Cats Homes ("the Charity") is a charitable incorporated organisation, registered in England and Wales with the charity registration number 1180574.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Association of Dogs and Cats Homes meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in sterling, which is the functional currency of the Charity and rounded to the nearest £.

2.2 Going concern

The Trustees have assessed the use of going concern and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have concluded that there is a reasonable expectation that the charity will continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Page 14

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.4 Expenditure (continued)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

2.5 Intangible assets and amortisation

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation has been provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation was provided on the following basis:

Website

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount would be recognised in the Statement of financial activities as a finance cost.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 15

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Income from contributions and donations

Donations
Conference delegate income
Conference sponsorship
Conference supporters
Other donations
Open meeting income
Corporate partnerships
Total donations
Grants
Total 2024
Total 2023		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
49,989
-
84,278
-
109,928
-
1,900
-
5,046
-
13,750
-
264,891
22,500
2,000
22,500
266,891
61,000
198,320		 Total
funds
2024
£
49,989
84,278
109,928
1,900
5,046
13,750
264,891
24,500
289,391
259,320		 Total
funds
2023
£
33,510
57,310
87,801
1,358
12,091
6,250
198,320
61,000
259,320

Page 16

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

4. Income from charitable activities

Membership fees
Total 2023
5.
Other income

Advertising income
Total 2023
6.
Analysis of grants
Grants paid from restricted funds
Total 2023		 Unrestricted
funds
2024
£
86,588
62,398
Unrestricted
funds
2024
£
-
225
Grants to
Institutions
2024
£
216
217,249		 Total
funds
2024
£
86,588
62,398
Total
funds
2024
£
-
225
Total
funds
2024
£
216
217,249		 Total
funds
2023
£
62,398
Total
funds
2023
£
225
Total
funds
2023
£
217,249

Page 17

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

6. Analysis of grants (continued)

The Charity has made the following material grants to institutions during the year:

Name of institution
Three Counties Dog Rescue
Greenacres Rescue
Small grants paid to animal welfare centres under £10,000		 2024
£
-
-
-
216
216		 2023
£
10,000
10,000
20,000
197,249
217,249

7. Charitable activities

Conference expenses
Grants (see note 6)
Staff costs
Staff expenses
Website
Insurance
Subscriptions
Legal and professional fees
Office expenses
Bank charges
Amortisation
Open meetings
Travel and accommodation
Total 2023		 Restricted
funds
2024
Unrestricted
funds
2024
£
£
-
142,862
216
-
22,500
161,761
-
6,148
-
7,751
-
2,248
1,015
-
-
5,907
-
1,148
-
1,051
-
-
-
9,140
-
8,447
23,731
346,463
218,725
315,478		 Total
funds
2024
£
142,862
216
184,261
6,148
7,751
2,248
1,015
5,907
1,148
1,051
-
9,140
8,447
370,194
534,203		 Total
funds
2023
£
149,969
217,249
123,679
6,202
7,245
469
1,476
2,362
1,597
1,796
2,500
15,991
3,668
534,203

Page 18

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

8. Independent examiner's remuneration

2024 2023
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 1,080 957
Fees payable to the Charity's independent examiner in respect of:
Accounts preparation 1,080 957

9. Staff costs

Staff costs
Recharged staff costs		 2024
£
184,261
-
184,261		 2023
£
-
123,679
123,679

The average number of persons employed by the Charity during the year was as follows:

2024 2023
No. No.
Employees 4 4

No employee received remuneration amounting to more than £60,000 in either year.

During the year, the charity paid salaries of £49,904 in respect of Key Management Personnel (2023: £23,942).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, expenses totalling £2,331 were reimbursed or paid directly to 7 Trustees for travel to meetings and events (2023 - £1,789 to 1 Trustee for travel to meetings and events).

Page 19

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

11. Intangible assets

Cost
At 1 January 2024
At 31 December 2024
Amortisation
At 1 January 2024
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Website
£
10,000
10,000
10,000
10,000
-
-

12. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2024
£
50,464
21
7,321		 2023
£
22,728
993
8,268
31,989
57,806

Page 20

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

13. Creditors: Amounts falling due within one year

Trade creditors
Taxation and social security
Accruals and deferred income
Deferred income at 1 January 2024
Resources deferred during the year
Amounts released from previous periods		 2024
£
148
9,077
150,422
159,647
2024
£
24,175
146,369
(24,175)
146,369		 2023
£
16,810
-
41,089
57,899
2023
£
-
39,175
(15,000)
24,175

14. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
ADCH Know How
Mars Food Fund
Humane Society International/UK
The Barry Green Memorial Fund
The Phillips Charitable Trust
Total of funds		 Balance at 1
January
2024
£
97,107
1,015
216
-
-
-
1,231
98,338		 Income
£
353,479
-
-
20,000
500
2,000
22,500
375,979		 Expenditure
£
(346,463)
(1,015)
(216)
(20,000)
(500)
(2,000)
(23,731)
(370,194)		 Balance at
31
December
2024
£
104,123
-
-
-
-
-
-
104,123

Page 21

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

14. Statement of funds (continued)

Funds

ADCH Know How - this restricted fund was for the development and maintenance of the ADCH Know How platform. This fund was fully utilised by the year end.

Cost of Living Fund - this restricted fund is a Grant Programme set-up to provide financial help to members who may be facing short-term financial problems due to the cost-of-living crisis. This fund was fully utilised by the end of 2023.

Mars Food Fund - the Pedigree and Whiskas Adoption Mission donated £100,000 in 2022 so that ADCH could set up a Grant Programme to help Members buy food for the animals in their care. Round 1 took place in 2022 and Round 2 took place in 2023. After Round 2 of the Mars Food Fund, a balance of £216 remained. Mars kindly agreed for the amount to be used as a bursary for Members who wished to attend ADCH Conference 2024, but would struggle to fund the cost of a ticket. This fund was fully utilised by the year end.

Restricted funds

The charity received restricted income from the following organisations:

Humane Society International/UK (renamed Humane World for Animals UK as of February 2025). A total of £20,000 was received, of which:

The Barry Green Memorial Fund (£500):

Restricted as a contribution towards ADCH's standards and welfare work in advancing and upholding the ADCH Minimum Welfare and Operational Standards within the dog and cat rescue and rehoming sector.

The Phillips Charitable Trust (£2,000):

Restricted as a contribution towards ADCH's standards and welfare work in advancing and upholding the ADCH Minimum Welfare and Operational Standards within the dog and cat rescue and rehoming sector.

These restricted funds were held and used during the year in accordance with the donors’ specified purposes and were not available for general use.

Page 22

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

14. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
ADCH Know How
Cost of Living Fund
Mars Food Fund
Total of funds		 Balance at
1 January
2023
£
151,642
2,491
111,765
44,700
158,956
310,598		 Income
£
260,943
-
52,500
8,500
61,000
321,943		 Expenditure
£
(315,478)
(1,476)
(164,265)
(52,984)
(218,725)
(534,203)		 Balance at
31
December
2023
£
97,107
1,015
-
216
1,231
98,338

Page 23

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

15. Summary of funds

Summary of funds - current year

General funds
Restricted funds
Summary of funds - prior year
General funds
Restricted funds		 Balance at 1
January
2024
£
97,107
1,231
98,338
Balance at
1 January
2023
£
151,642
158,956
310,598		 Income
£
353,479
22,500
375,979
Income
£
260,943
61,000
321,943		 Expenditure
£
(346,463)
(23,731)
(370,194)
Expenditure
£
(315,478)
(218,725)
(534,203)		 Balance at
31
December
2024
£
104,123
-
104,123
Balance at
31
December
2023
£
97,107
1,231
98,338

16. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2024
£
Current assets
263,770
Creditors due within one year
(159,647)
Total
104,123		 Total
funds
2024
£
263,770
(159,647)
104,123

Page 24

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2024

16. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Current assets
Creditors due within one year
Total		 Restricted
funds
2023
£
1,231
-
1,231		 Unrestricted
funds
2023
£
155,006
(57,899)
97,107		 Total
funds
2023
£
156,237
(57,899)
98,338

17. Related party transactions

The Association of Dogs and Cats Homes has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Association of Dogs and Cats Homes at 31 December 2024.

Page 25