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2025-12-31-accounts

Charity number: 1180574

Association of Dogs and Cats Homes

Unaudited

Trustees' report and financial statements

For the year ended 31 December 2025

Association of Dogs and Cats Homes

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 14
Independent examiner's report 15
Statement of financial activities 16
Balance sheet 17
Notes to the financial statements 18 - 29

Association of Dogs and Cats Homes

Trustee Report For the year ended 31 December 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number

1180574

Principal Office

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

Trustees

Giles Webber, Chair[1] Caroline Johnson, Vice Chair[4 ] Mike Webb, Hon. Secretary[1,3] From 1[st] January 2025 Yvonne Goddard, Hon. Treasurer[1] Retired 24[th] November 2025 Peter Hepburn, Hon. Treasurer[1][2 ] Hon. Treasurer from 24[th] David Bowles[1, 3] Chris Bray[4] Adam Clowes[2] Retired 15[th] July 2025 Linda Cantle[2] Mike Elliott[1] Charlotte Fielder Marina Fiddler[4] Retired 15[th] July 2025 Emma Harrison[2] From 15[th] July 2025 Victoria McDerby[4 ] From 15[th] July 2025 Nicola White[2] Retired 15[th] July 2025

1 Member of the Governance Committee

2 Member of the Standards and Animal Welfare Committee

3 Member of the Legislative Committee

4 Member of the Member Engagement Committee

Central Team Staff

Rebecca Cooper Executive Director Thérèse Carr Membership Services Manager Clare Radlett Standards and Operations Officer Ellie Roche Membership Services Coordinator Michelle Widger Volunteer Manager (from 3[rd] March 2025)

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

Page 1

Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

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 since 1985.

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:

(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.

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

(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 co-opted Trustees appointed by the Board. There were five board meetings held in 2025, along with a strategy review day. Trustees receive no remuneration in respect of their roles and serve as volunteers.

Trustee Appointments

At the Annual General Meeting (AGM) held on 15 July 2025, elections were held for three positions on the Board of Trustees. Peter Hepburn was re-elected as a Trustee. Vickie McDerby and Emma Harrison were elected as new Trustees and joined the Board following the AGM.

During the year, Nicola White completed her term of office as a Trustee after three years of service and continues her involvement with ADCH as a member of the Standards and Animal Welfare Committee. Adam Clowes and Marina Fiddler retired as Trustees after six years of service and remain involved through the Standards and Animal Welfare Committee and the Member Engagement Committee, respectively. The Board records its sincere thanks to all three for their valuable contributions.

In November 2025, Yvonne Goddard stepped down from her role as Honorary Treasurer. The Board records its thanks for her service during her tenure. Peter Hepburn was appointed Honorary Treasurer with effect from 24 November 2025.

The Board also records its thanks to Shakespeare Martineau LLP for acting as independent scrutineers for the Trustee elections.

ADCH Committees

The Board is supported by four Committees:

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

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 2025. 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. 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.

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

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.

The Association’s Volunteers

In 2025, ADCH was supported by 69 registered volunteers, reflecting the continued growth and strength of our volunteer community. This dedicated group included assessors, committee members, event supporters and regional coordinators, alongside a wellbeing volunteer, an administrative support volunteer, and newly recruited peer mentors and a volunteer advisor.

Our volunteers give their time, expertise and passion generously, playing a vital role in upholding ADCH standards and supporting members across the sector. Their commitment and professionalism make a significant difference to the work of the Association, and we extend our sincere thanks to every volunteer for their invaluable contribution throughout the year.

The Association’s Members

By the end of 2025, our membership consisted of 166 full ADCH Members and 2 Provisional Members, with an additional 12 applications in process. There were also 11 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.

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

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 2025

(1) Member Engagement

This work is connected to The Member Engagement Committee (MEC). In 2025, we initiated several strategic actions aimed at enhancing member services, increasing engagement and broadening our outreach.

In 2025, ADCH offered a range of 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 a regional group directory.

Events

In 2025, we successfully hosted two in-person events and facilitated 50 online events, including regular wellbeing sessions.

In-Person Events

The 2025 Conference was the largest held to date, with over 570 people attending across the two days, drawn from across the animal welfare sector and representing over 120 organisations. Around one third of attendees were attending the Conference for the first time, reflecting the Conference’s reach. This included participants travelling from as far afield as Sri Lanka and South Africa.

The two-day programme featured over 60 speakers delivering more than 30 sessions, shaped around themes identified through member feedback and engagement. A new Conference app was introduced in 2025 to reduce printed materials and support access to programme information during the event.

For the first time, both Conference places and Exhibition Hall spaces sold out, with 32 sponsors and exhibitors taking part. The Exhibition Hall provided opportunities for networking, knowledge-sharing and collaboration across the sector. Feedback from attendees, sponsors and exhibitors was overwhelmingly positive, with the majority reporting that the Conference met their expectations and that they would recommend it to others.

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

Online Events

Regional Groups

In 2025 we launched our Regional Groups. We have recruited twelve Volunteer Regional Coordinators (VRC) who are leading eleven Regional Groups across the UK, Isle of Man and Channel Islands. Our Regional Groups are running regular meetings and most operate on a hybrid format, alternating between in-person and virtual meetings.

Across the year, Regional Group meetings were attended by representatives from around 50 different organisations. In some cases, organisations engaged with more than one Regional Group, such as those with multiple branches or a national structure, reflecting the geographic spread of their staff and volunteers.

Member Benefits:

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

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

Member Grants:

With special thanks to Humane World for Animals UK (formerly Humane Society International/UK), we distributed £11,250 in grants to ADCH members in 2025.

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 £1,000,000 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. The Committee made their decisions on the distribution of the fund in October, with three ADCH members receiving funding.

Social Media and Website

ADCH follows an annual communications plan to guide social media activity, ensuring consistent engagement and information sharing. In 2025, we adopted a more proactive approach to increasing visibility and interaction across platforms.

Our LinkedIn following grew by approximately 27%, reaching over 2,900 followers and generating more than 50,000 organic impressions. On Facebook, we now have almost 2,900 followers, an 8% increase from 2024, and interactions rose by 18% compared to the previous year. We also made the decision to close our X (formerly Twitter) account in 2025, due to limited engagement on the platform.

Our website received over 199,000 views in 2025. We enhanced the ADCH website by publishing 44 news articles and driving traffic to our news page through social media posts and email campaigns featuring article excerpts, with ‘read more’ calls to action. Key updates were made to the Members Area, and we introduced a new Volunteers Area, each offering tailored resources and content.

(2) Minimum Welfare and Operational Standards

This work is connected to The Standards and Animal Welfare Committee (SAWC). In 2025, our key strategic focus has been to begin a thorough review and update of the Minimum Welfare and Operational Standards, whilst continuing to support our members and applicants. This review has so far been carried out with a schedule of SAWC based working groups, with guest members where appropriate, to support this ongoing process, which will carry on into 2026.

In 2025 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.

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Association of Dogs and Cats Homes

Trustee Report For the year ended 31 December 2025

2025 saw further progress in our catch up of physical assessments, following the pause in the programme during 2020/2021. ADCH worked with 50 rescues as part of our assessment process, conducting 27 assessments of members, including 33 site visits (this allows for members with multiple sites) to both existing members and new applicants. Each visit 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 2025 six 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 17 applications for membership. Our membership eligibility checker, received over 400 uses in 2025. At the end of 2025, 55 rescues were signed up to our email reminders about membership opening application windows. Of our 17 applicants, 14 had signed up to these email reminders.

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 nine volunteer members, played a vital role in overseeing the standards. All assessments were reviewed by the committee, and the outcomes were agreed upon collectively.

We have acted on the analysis undertaken at the end of 2024 to understand 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. The key finding was that the most commonly occurring standards did not require tangible building work in shelters, but support with operations. To this end in 2025 we held a session at a virtual Open Meeting to cover some of these topics and provided further support including by our new Volunteer Mentors.

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 completed assessments during the year, including 7 trainee assessors who shadowed experienced assessors as part of their induction to the role.

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

All volunteer assessors were invited to attend two live training sessions on Zoom around dog and cat specific knowledge linked to the Minimum Standards. These sessions were also recorded, and 23 assessors took part in or viewed the recording of the dog-specific training, and 9 assessors took part in or viewed the cat-specific training.

Specific training opportunities around completing high quality, consistent assessment reports were also offered at the ADCH Annual Conference for volunteer assessors, holding a breakout workstream session that focused on the needs of assessors, which was attended by 23 assessors. This session was also summarised in a training video for assessors who were unable to attend.

‘The Assessors’ Area of the ADCH website has been expanded to include more supportive resources, including an Assessors’ Handbook and a growing training video library. One-to-one check-ins with all assessors have been introduced to offer personalised support to assessors.

In 2025, we developed two new volunteer roles: Peer Mentors and Volunteer Advisors. Peer Mentors provide holistic support and guidance to our Members and potential Members on areas where they may require additional support to meet specific ADCH Minimum Welfare and Operational Standards. We have recruited 6 Peer Mentors who have a range of different skills and experience. Two Peer Mentors have been successfully matched with a Member and Applicant Member to provide tailored support.

Volunteer Advisors provide targeted support to our Members on a variety of topics beyond the scope of our Minimum Welfare and Operational Standards. We have recruited 1 Volunteer Advisor with significant expertise in many aspects of fundraising who will be running quarterly Fundraisers Forum online sessions for Members beginning in early 2026.

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 2026, we will finalise assessments for existing members which are currently in progress, revisit those who are due their re-assessment and complete the consultation, training and implementation of the revised Minimum Welfare and Operational Standards.

(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 2025, the Legislative Committee navigated a number of developments that impact our members in the eight jurisdictions ADCH covers.

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Association of Dogs and Cats Homes

Trustee Report For the year ended 31 December 2025

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 consultation on licensing of animal sanctuaries, and the Northern Ireland consultation to setup a registration system for puppy and kitten sellers. The Committee is awaiting the next stage of the consultation on Welsh licensing in particular and were pleased to see the UK Government’s Strategy for Animal Welfare for England published at the end of 2025.

Members have the opportunity to feed into responses beyond surveys and Annual Return data. 2025 saw our first Legislative Forum, which was well received and beneficial for both Committee Members, and ADCH members present.

In 2025, the last aspects of the American Bully XL ban were brought into place across our jurisdictions as the neutering deadlines passed (except for puppies in the Republic of Ireland, whose neutering deadline is July 2026). ADCH continues to monitor the impact of the ban through our Annual Return exercise.

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.

(4) Governance

This work is connected to Governance Committee. In 2025, we initiated several strategic actions focused upon strengthening our governance.

Strategy Review

During 2025, Trustees and the Central Team came together for a full-day Strategy Review to reflect on progress against ADCH’s 2024–2030 Strategy, and to consider how it is working in practice. The review provided an opportunity to take stock of delivery to date and to ensure that priorities remain aligned with ADCH’s purpose and capacity.

Discussions focused on the three strategic pillars: Membership Services and Engagement, Our Standards and Support, and Advocacy on behalf of members. While the Strategy was confirmed as appropriate and effective, Trustees agreed a number of refinements to sharpen priorities, reflect organisational capacity and focus effort where ADCH can have the greatest impact for members.

Trustees and Committees

Progress was made during the year to strengthen succession planning across Committees. A structured succession planning approach was approved by the Board in September, supported by the introduction of an updated Trustee Skills Matrix to help identify skills gaps and inform future recruitment.

Trustee terms, rotations and committee roles are now more consistently recorded, and dedicated one-to-one meetings were held with Trustees to support continuity and development. Trustee exit questionnaires were also introduced to capture learning and support smoother transitions.

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

Committee effectiveness was strengthened through the standardisation of attendance logs and membership records, alongside the embedding of Committee Risk monitoring as a standing agenda item. Each Committee’s Terms of Reference was reviewed and updated during the year.

Funding and Income Generation

The Income Generation Plan was updated to reflect the second year of delivery against the strategy, supporting diversification of income and engagement with funders and partners. Grant funding was secured during the year, including funding to support a new volunteer project and additional funding to support the Association’s existing standards and welfare work, alongside continued growth in membership and conference-related income.

Strengthening Financial Operations

Monthly, externally-produced management accounts remained in place throughout the year, supporting improved financial oversight and the development of a multi-year budget framework. Financial reports were prepared for each meeting of the Governance Committee and the Board, enabling effective monitoring, scrutiny and oversight of the Association’s financial position.

Work also began on reviewing ADCH’s registrations and accounts held with external bodies, including updates to named contacts and bank signatories.

Trustee Elections

The 2025 Trustee election process was completed, with three trustees appointed at the July Annual General Meeting. Induction packs were prepared and issued for all new Trustees,

To further strengthen engagement and transparency, a new ‘Trustee in Focus’ feature was introduced in The Scoop, helping members better understand the role of Trustees and encouraging future participation.

People and Culture

ADCH now operates as a direct employer, with dedicated external HR and payroll services in place. Employment policies and management arrangements are embedded, supporting staff wellbeing through Simply Health and the Employee Assistance Programme, alongside regular one-to-one meetings, appraisals, and weekly team meetings. Mandatory training is supported through a new online learning platform.

During the year, an annual staff salary review was undertaken, with recommendations presented to the Board for consideration.

Membership Model

Solidarity Membership was launched in 2025 as an additional membership option for ADCH Full Members. Solidarity Members are ADCH Full Members who play a key role in supporting and enhancing our collective efforts, fostering collaboration within the ADCH community, and helping to advance the welfare of dogs and cats across the sector.

SPECIAL THANKS

The Association is extremely grateful to the organisations that have supported our work throughout the year.

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Association of Dogs and Cats Homes

Trustee Report For the year ended 31 December 2025

Solidarity Members

We appreciate the support of our Solidarity members whose early commitment and ongoing contributions were instrumental in bringing the ADCH Conference to fruition. Solidarity Members also contributed to broader ADCH activity, supporting events, initiatives and collaboration across the Association during the year.

Corporate Support

We recognise and sincerely thank our sponsors, whose support contributed to the successful delivery of the 2025 ADCH Conference:

The trustees also thank the exhibitors for their support of the 2025 conference. Their involvement is greatly valued.

The Association also wishes to record its appreciation for the continued support of Mars Petcare, including through The Adoption Mission.

Grant Funders

We gratefully acknowledge our grant funders, whose generous support during the year enabled ADCH to continue and develop its work: Pets Foundation, Humane World for Animals UK (formerly Humane Society International/UK), The Barry Green Memorial Fund and The Kathleen Morrish Will Trust.

Supporters

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.

IN MEMORIAM

During the year, the Association was saddened by the deaths of two individuals who were deeply valued within ADCH and the wider animal welfare community: Lt. Col. Duncan Green CBE, a former Chair and Honorary Vice President of the Association, and Sarah Fisher, who was a good friend to ADCH and its members. Both made lasting contributions through their commitment and care for animals. The Trustees wish to record their sincere appreciation for all that they gave to the Association and extend their condolences to their families, friends and colleagues.

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.

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Association of Dogs and Cats Homes

Trustee Report For the year ended 31 December 2025

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. These are 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.

Our Trustees’ Report and Financial Statements are presented to the AGM, after they have been reviewed by an Independent Examiner.

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 recurring 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.

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 £53,384 on unrestricted funds in the year to 31st December 2025 (Surplus of £7,016 in 2024). Unrestricted reserves at the year-end totalled £157,507 (£104,123 at the end of 2024).

Income in the year was £460,283 (£375,979 in 2024). 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 £395,656 (prior year £370,194) primarily covering the employment of the small staff team and costs associated with the conference.

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Association of Dogs and Cats Homes

Trustee Report

For the year ended 31 December 2025

Restricted or Designated Funds

At the year-end, the Association held restricted funds totalling £11,243 (£Nil at the end of 2024). These funds relate entirely to the volunteer project funded by the Pets Foundation.

In addition, Trustees have designated £27,000 of unrestricted funds for a one-off IT systems project to upgrade and improve the integration of Salesforce with other software used by the Association. These funds remain unrestricted but have been set aside by the Trustees for this specific purpose.

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.

At 31 December 2025, the Association held general unrestricted reserves of £130,507 after excluding £27,000 of unrestricted funds designated by Trustees as outlined above.

The Trustees have assessed financial risks and consider that reserves within the range of £100,000– £140,000 are appropriate for the Association’s safe and effective operation, based on knowledge of its operations as of March 2026 when this policy was adopted. The reserves at 31 December 2025 are within this range.

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

The above report was approved by the Trustees who authorised that it be signed on their behalf.

Date: 16th May 2026

Signed:

Giles Webber, Chair, for and on behalf of the Trustees

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Association of Dogs and Cats Homes

Independent examiner's report

For the year ended 31 December 2025

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 2025.

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: 16 May 2026

S M Rouse FCCA DChA

Kreston Reeves LLP

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

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Association of Dogs and Cats Homes

Statement of financial activities For the year ended 31 December 2025

Note
Income from:
Contributions and donations
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
296,373
95,678
392,051
338,667
338,667
53,384
104,123
53,384
157,507		 Restricted
funds
2025
£
68,232
-
68,232
56,989
56,989
11,243
-
11,243
11,243		 Total
funds
2025
£
364,605
95,678
460,283
395,656
395,656
64,627
104,123
64,627
168,750		 Total
funds
2024
£
289,391
86,588
375,979
370,194
370,194
5,785
98,338
5,785
104,123

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

The notes on pages 18 to 29 form part of these financial statements.

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Association of Dogs and Cats Homes

Balance sheet As at 31 December 2025

Note
Fixed assets
Intangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
12
Net current assets
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
Designated funds
13
General funds
13
Total unrestricted funds
13
Total funds		 45,442
216,090
261,532
(92,782)
27,000
130,507		 2025
£
-
168,750
168,750
11,243
157,507
168,750		 57,806
205,964
263,770
(159,647)
-
104,123		 2024
£
-
104,123
104,123
-
104,123
104,123

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

Giles Webber

Date: 16th May 2026

The notes on pages 18 to 29 form part of these financial statements.

Page 17

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

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.

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 18

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

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 19

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

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.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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

Unrestricted
funds
2025
£
Donations
Conference delegate income
56,372
Conference sponsorship
191,360
Conference supporters
30,131
Other donations
1,394
Open meeting income
1,116
Corporate partnerships
15,000
Total donations
295,373
Grants
1,000
Total 2025
296,373
Total 2024
266,891		 Restricted
funds
2025
£
-
-
-
-
-
-
-
68,232
68,232
22,500		 Total
funds
2025
£
56,372
191,360
30,131
1,394
1,116
15,000
295,373
69,232
364,605
289,391		 Total
funds
2024
£
49,989
84,278
109,928
1,900
5,046
13,750
264,891
24,500
289,391

Page 20

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

4. Income from charitable activities

Unrestricted
funds
2025
£
Membership fees
95,678
Total 2024
86,588
Analysis of grants
Grants to
Institutions
2025
£
Grants paid from restricted funds
-
Total 2024
216		 Total
funds
2025
£
95,678
86,588
Total
funds
2025
£
-
216		 Total
funds
2024
£
86,588
Total
funds
2024
£
216

5. Analysis of grants

Page 21

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

6. Charitable activities

Unrestricted
funds
2025
£
Conference expenses
155,948
Grants paid (see note 5)
-
Staff costs
137,358
Staff expenses
16,155
Website
7,602
Insurance
2,569
Subscriptions
-
Legal and professional fees
4,463
Office expenses
666
Bank charges
1,515
Open meetings
2,897
Travel and accommodation
9,494
338,667
Total 2024
346,463		 Restricted
funds
2025
£
-
-
56,989
-
-
-
-
-
-
-
-
-
56,989
23,731		 Total
funds
2025
£
155,948
-
194,347
16,155
7,602
2,569
-
4,463
666
1,515
2,897
9,494
395,656
370,194		 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

7. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 1,140 1,080
Fees payable to the Charity's independent examiner in respect of:
Accounts preparation 1,140 1,080

8. Staff costs

Staff costs 2025
£
194,347
194,347		 2024
£
184,261
184,261

Page 22

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

8. Staff costs (continued)

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

2025 2024
No. No.
Employees 5 4

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

During the year, the charity paid salaries of £52,375 in respect of Key Management Personnel (2024: £49,904).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 December 2025, expenses totalling £3,705 were reimbursed or paid directly to 6 Trustees for travel to meetings and events (2024 - £2,331 to 7 Trustees for travel to meetings and events).

10. Intangible assets

Cost
At 1 January 2025
At 31 December 2025
Amortisation
At 1 January 2025
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024		 Website
£
10,000
10,000
10,000
10,000
-
-

Page 23

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

11. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
31,308
-
14,134
45,442		 2024
£
50,464
21
7,321
57,806

12. Creditors: Amounts falling due within one year

Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 January 2025
Resources deferred during the year
Amounts released from previous periods		 2025
£
295
5,768
116
86,603
92,782
2025
£
146,369
84,323
(146,369)
84,323		 2024
£
148
9,077
-
150,422
159,647
2024
£
24,175
146,369
(24,175)
146,369

Page 24

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Designated funds
General funds
General Funds
Total Unrestricted funds
Restricted funds
Humane Society
International/UK
The Barry Green Memorial
Fund
Pets Foundation
Total of funds		 Balance at 1
January
2025
£
-
104,123
104,123
-
-
-
-
104,123		 Income
£
-
392,051
392,051
25,000
1,000
42,232
68,232
460,283		 Expenditure
£
-
(338,667)
(338,667)
(25,000)
(1,000)
(30,989)
(56,989)
(395,656)		 Transfers
in/(out)
£
27,000
(27,000)
-
-
-
-
-
-		 Balance at
31
December
2025
£
27,000
130,507
157,507
-
-
11,243
11,243
168,750

Page 25

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

13. 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 end of 2024.

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 end of 2024.

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 £25,000 was received, of which:

The Barry Green Memorial Fund (£1,000):

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.

Pets Foundation (£42,232):

Funding was received from the Pets Foundation to support the development and delivery of ADCH’s volunteer programme, including strengthening peer support and volunteer engagement across the network.

As the project commenced in March 2025 following a recruitment and onboarding period, not all funds were expended within the financial year. The remaining balance of £11,243 at the year end will be carried forward to support delivery of the project in 2026.

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 26

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

13. Statement of funds (continued)

Statement of funds - prior 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 27

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

14. Summary of funds

Summary of funds - current year


Designated funds
General funds
Restricted funds
Summary of funds - prior year
General funds
Restricted funds		 Balance at 1
January
2025
£
-
104,123
-
104,123		 Income
£
-
392,051
68,232
460,283
Balance at
1 January
2024
£
97,107
1,231
98,338		 Expenditure
£
-
(338,667)
(56,989)
(395,656)
Income
£
353,479
22,500
375,979		 Transfers
in/(out)
£
27,000
(27,000)
-
-
Expenditure
£
(346,463)
(23,731)
(370,194)		 Balance at
31
December
2025
£
27,000
130,507
11,243
168,750
Balance at
31
December
2024
£
104,123
-
104,123

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Current assets
250,289
Creditors due within one year
(92,782)
Total
157,507		 Restricted
funds
2025
£
11,243
-
11,243		 Total
funds
2025
£
261,532
(92,782)
168,750

Page 28

Association of Dogs and Cats Homes

Notes to the financial statements For the year ended 31 December 2025

15. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

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

16. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2025.

Page 29