Charity registration number 1190049 (England and Wales)
DUNRUNNIN HOUNDS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
DUNRUNNIN HOUNDS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees K T Roffe (Chair) G I Elms I Barclay (Appointed 12 January 2024) Charity number (England and Wales) 1190049 Principal address Dunrunnin Rehoming Kennels Sun Hill Fawkham Kent DA3 8NU Independent examiner Lee, Dicketts & Co 3 East Point High Street Seal Sevenoaks Kent TN15 OEG
DUNRUNNIN HOUNDS
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 - 10 |
DUNRUNNIN HOUNDS
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Objectives and activities
The charity's objects for the benefit of the public are to relieve the suffering of animals, in particular greyhounds, in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care, treatment and rehoming of such animals.
The charity was registered as a Charitable Incorporated Organisation at the Charity Commission on 22 June 2020 and the entity's activities commenced in August 2020.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Activities
The activities adopted in furtherance of these objects are to care for and seek re-homing for retired racing greyhounds, together with ancillary fundraising activities, and there has been no change in these during the year.
Achievements and performance
Significant activities and achievements against objectives
During 2024 32 dogs were taken into Dunrunnin Hounds’ care and 29 were homed during this period. All dogs in the charity’s care during 2024 have been homed at the date of this report.
Rehoming numbers remain constant, even though the charity has taken in and successfully rehomed many more dogs who were admitted with medical and/or training issues. The volunteers have been working still harder with these dogs with remarkable results. Meet & greet and breed awareness continue to be a high priority and we are seeing the benefits from these efforts.
Financial review
Financially, 2024 has been a good year and the trustees are hoping to increase the number of dogs being helped in 2025. Emphasis being on taking more difficult dogs who are struggling to find places with other rescues. All the while maintaining the level of attention & training the charity is currently providing and wherever possible improving the facilities that are being used for the dogs in Dunrunnin Hounds’ care.
As evident from the accounts, the charity remains economically viable and continues to meet its charitable purpose.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been exceeded throughout the year and the trustees continue to actively review opportunities to improve the charity's offering and to make use of excess reserves.
Structure, governance and management
The charity is registered as a Charitable Incorporated Organisation and governed by written constitution dated June 2020.
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DUNRUNNIN HOUNDS
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who served during the year and up to the date of signature of the financial statements were: S A Coote (Resigned 12 January 2024) K T Roffe (Chair) G I Elms I Barclay (Appointed 12 January 2024)
Recruitment and appointment of trustees
The trustees are appointed by the Board of Trustees and serve for a period of between two and four years after which period they may put themselves forward for re-appointment.
None of the trustees has any beneficial interest in the organisation.
Trustees' meetings are held regularly and at such meetings the trustees agree the Board's strategy and areas of activity for the Charity including consideration of its financial reserves and risk management policies and performance.
The Board keeps the skill requirements for the trustee body under review.
The trustees' report was approved by the Board of Trustees.
K T Roffe (Chair)
Trustee
18 September 2025
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DUNRUNNIN HOUNDS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNRUNNIN HOUNDS
We report to the trustees on our examination of the financial statements of Dunrunnin Hounds (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 financial statements in accordance with the requirements of the Charities Act 2011.
We report in respect of our examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out our examination we have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 now been withdrawn. We understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
We 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 financial statements to be reached.
Lee, Dicketts & Co
3 East Point High Street Seal Sevenoaks Kent TN15 OEG 18 September 2025
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DUNRUNNIN HOUNDS
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2024 | 2023 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 61,190 | 21,368 |
| Charitable activities | 3 | 8,696 | 8,860 |
| Investments | 4 | 1,226 | - |
| Total income | 71,112 | 30,228 | |
| Expenditure on: | |||
| Raising funds | 5 | 587 | 220 |
| Charitable activities | 6 | 37,499 | 41,105 |
| Total expenditure | 38,086 | 41,325 | |
| Net income/(expenditure) and movement in funds | 33,026 | (11,097) | |
| Reconciliation of funds: | |||
| Fund balances at 1 January 2024 | 115,970 | 127,067 | |
| Fund balances at 31 December 2024 | 148,996 | 115,970 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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DUNRUNNIN HOUNDS
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
| Notes Fixed assets Tangible assets 13 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds 15 |
2024 £ 145,585 (528) |
£ 3,939 145,057 148,996 148,996 148,996 |
2023 £ 108,120 (474) |
£ 8,324 107,646 |
|---|---|---|---|---|
| 115,970 | ||||
| 115,970 | ||||
| 115,970 |
The financial statements were approved by the trustees on 18 September 2025
K T Roffe (Chair) G I Elms Trustee Trustee
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DUNRUNNIN HOUNDS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Charity information
Dunrunnin Hounds is a Charitable Incorporated Organisation registered as Dunrunnin Rehoming Kennels. The registered office is Sun Hill, Fawkham, Kent DA3 8NU.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Expenditure
Expenditure has been allocated according to the Statement of Recommended Practice "Accounting and Reporting by Charities" and is shown under the appropriate sub-heading. Items of expenditure which involve more than one charitable activity, are allocated appropriately between the charitable activities involved on the basis of estimates made by the charity's management.
The accruals basis is applied to all expenditure.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
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DUNRUNNIN HOUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment 25% straight line Computers 25% straight ine Motor vehicles 25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Donations and gifts | 61,190 | 21,368 |
| Income from charitable activities | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Income within charitable activities | ||
| Greyhound Board of Great Britain bonds received | 7,900 | 7,950 |
| Sale of goods to benefit the charity | 796 | 910 |
| 8,696 | 8,860 |
3 Income from charitable activities
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DUNRUNNIN HOUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
4 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Interest receivable | 1,226 | - |
| Expenditure on raising funds | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2024 | 2023 | |
| £ | £ | |
| Fundraising and publicity | ||
| Staging fundraising events | 587 | 220 |
| Expenditure on charitable activities | ||
| Animal care | Animal care | |
| & treatment | & treatment | |
| 2024 | 2023 | |
| £ | £ | |
| Direct costs | ||
| Depreciation and impairment | 4,385 | 4,385 |
| Kenneling costs | 15,924 | 11,394 |
| Vets and other fees | 4,261 | 4,818 |
| Collars,leads and muzzles | 538 | 624 |
| Kennel maintenance and repairs | 4,560 | 17,850 |
| Animal transportation costs | 2,249 | 1,506 |
| 31,917 | 40,577 | |
| Grant funding of activities (see note 7) | 5,000 | - |
| Share of support and governance costs (see note 8) | ||
| Governance | 582 | 528 |
| 37,499 | 41,105 | |
| Analysis by fund | ||
| Unrestricted funds | 37,499 | 41,105 |
5 Expenditure on raising funds
6 Expenditure on charitable activities
7 Grants payable
Following a request from the rehoming kennels used by the charity to house and rehabilitate the animals under its care, the trustees agreed to make a grant of £5,000 in January 2024 to mitigate the impact of increased energy costs being incurred by the facility,
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DUNRUNNIN HOUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
8 Support costs allocated to activities
| Animal care & treatment 2024 £ Governance 582 2024 Governance costs comprise: £ Audit fees 582 582 9 Net movement in funds 2024 £ The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements 582 Depreciation of owned tangible fixed assets 4,385 |
Total 2023 £ 528 |
|---|---|
| 2023 £ 528 |
|
| 528 | |
| 2023 £ 528 4,385 |
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
There were no employees whose annual remuneration was more than £60,000.
12 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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DUNRUNNIN HOUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| 13 Tangible fixed assets Plant and equipment Computers £ £ Cost At 1 January 2024 14,900 1,790 At 31 December 2024 14,900 1,790 Depreciation and impairment At 1 January 2024 7,450 1,198 Depreciation charged in the year 3,725 447 At 31 December 2024 11,175 1,645 Carrying amount At 31 December 2024 3,725 145 At 31 December 2023 7,786 256 14 Creditors: amounts falling due within one year Accruals and deferred income |
Motor vehicles £ 850 850 568 213 781 69 282 2024 £ 528 |
Total £ 17,540 |
|---|---|---|
| 17,540 | ||
| 9,216 4,385 |
||
| 13,601 | ||
| 3,939 | ||
| 8,324 | ||
| 2023 £ 474 |
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 General funds Previous year: At 1 General funds |
January 2024 Incoming resources Resources expended At 31 December 2024 £ £ £ £ 115,970 71,112 (38,086) 148,996 January 2023 Incoming resources Resources expended At 31 December 2023 £ £ £ £ 127,067 30,228 (41,325) 115,970 |
|---|---|
16 Related party transactions
There were no disclosable related party transactions during the year.
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