Annual Report 2023-2024 dog rescue ADCH FULL MEMBER.. Reg Charity No 1190250 ## Message from our Founder This year has tested us in ways we could never have anticipated, pushing every limit emotionally, physically, financially, and mentally. We have taken in numerous dogs, many of whom arrived in heartbreaking condition, bearing the scars of neglect and unimaginable poor treatment. This has been coupled with what can only be described as a volatile and unpredictable landscape. We have seen changes in government leadership, the fast and dramatic expansion of Breed Specific Legislation, forcing rescues to euthanise dogs classed as XL Bullies under the new rules, the impact of the cost of living crisis and, in addition to all of this, rising costs for staff, energy, and supplies. The effect of these issues doesn’t just affect us internally, their external factors have created a huge decline in people wanting to adopt, slowing down our adoptions significantly and causing what we can only describe as “kennel blocking”. We are witnessing an exponential surge in relinquishment requests, which continue to increase at an alarming rate as vet bills, insurance and food costs rise. This is proof that people are facing genuine hardship. We have struggled to help with many relinquishments in this period. Instead, our focus has to remain on the increasing number of stray and abandoned dogs that enter the local authority kennels - these dogs have just 7 days to be reunited with their owner or find rescue space. As the crisis in our own sector grows, rescue space is extremely hard to source and many dogs will be euthanised through no fault of their own. Few rescue and rehoming centres take on these “poundies” as there is little or no history with them, some have more challenging behaviours and some have major medical issues and require costly treatments. For this reason, we are focusing on the dogs at imminent risk of euthanasia. Throughout this demanding time our staff have shown up, day after day, with unwavering compassion, skill and relentless determination to continue our mission. They have worked tirelessly to help us fund our work, nurse frail bodies, rebuild shattered trust and offer each and every dog a chance at a new beginning. Words truly fall short in capturing the depth of my admiration and gratitude. I am constantly in awe of their strength, empathy and the quiet, powerful work conducted behind the scenes. Alongside our staff stand our committed volunteers. Their generosity of time and spirit is nothing short of remarkable, as they give their all for the love of dogs and belief in the work we do. They lighten the load; help motivate us in challenging times, and make a real and lasting difference for the dogs in our care. Our volunteers assist us throughout the organisation - from those who work directly with the dogs to those who support our events, our shop, and our admin work, along with many other roles often not in the public eye. Guiding us all are our Trustees. Their skills and governance provides stewardship for our mission and belief in the power of what we do provides our frontline team with the confidence and structure needed to continue this life-changing work, making us a stronger, safer and more effective team. Finally, we are only able to provide this safety network because we have a community who stands behind us, whose generosity funds the rescue work and helps to keep us going in so many ways. Your belief in our mission truly fuels us and reminds us that we are not alone. Thank you for standing with us, motivating us to keep going when times are tough, and celebrating with us in joyful outcomes. You may not realise the power of your encouragement but often, at tough times, it reminds us of why we do this. My heartfelt thanks to all. ## Anita Twigger ## **Our Vision** Our vision is a future where all dogs have safe, happy and loving homes, free from fear, pain, abuse or neglect. ## **Our Mission** Provide exceptional care and dedicate ourselves to the highest possible welfare standards addressing the environmental, emotional, and physical needs of each individual dog, particularly those with health or behaviour challenges. Reduce the number of dogs entering into the stray system by developing programmes, education and support to keep dogs and owners together in suitable environments. Generate a resilient organisation ensuring the Charity is viable and appropriately resourced, taking a broad strategic approach to enable its vision to be achieved. ## **Our Values** Strive to deliver the highest standards of integrity in all of our endeavours - transparency, accountability, and honesty are the cornerstones of our interactions with our community, donors and team members. We believe in the power of collaboration and inclusivity. By engaging proactively with our staff, volunteers, community and sector colleagues we will amplify our impact and create a network of support that extends beyond our immediate reach. We are committed to provide positive impact by enriching the lives of dogs and the people who love them. **----- Start of picture text -----**
Helen’s Story
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Helen the Akita was hiding a big secret when she was found as a stray in one of our local villages. We were lucky that Helen was extremely trusting of us and allowed us to help her through a difficult birth. Sadly, not all the pups made it, but these six little ones pulled through. Helen is just one of many dogs that have been abandoned and have come to us through the stray system. **Claudia’s Story** Claudia was under 6 months old when she was found abandoned on a busy roundabout next to the M6 in Rugby. She was suffering from a respiratory disease and mange, probably due to being kept in poor welfare conditions. Additionally, Claudia was also lame and, after xrays, was diagnosed with ununited anconeal process of the left elbow and required extensive and specialist surgery. Some £4,000 later, she is now limp free, and has been adopted by the fosterers who looked after her post-surgery. The picture of health, Claudia has our fantastic supporters and local community to thank for her transformation, as they helped raise the funds needed for her specialist surgery. We are so grateful to our local communities who always help us find the financial support for specialist care when it is needed. ## **Team work makes the dream work** Our staff are at the heart of our mission. This past year has had an impact on all of us, as many of the new dogs arriving have suffered awful neglect, compromising not only their mental and physical health, but also their immunity systems, often long term. The team at kennels have given 100% to help these dogs turn around, spending many patient hours in order to provide the necessary treatment to individuals. The emotional and physical toll of this work is immense, but they have continued to gently and slowly gain the trust of dogs who have every reason to be afraid of humans. This year marks the first anniversary of our charity shop in the town centre, and what a year it has been. A vibrant hive of activity, community spirit, and fresh, inviting displays. The growth we have seen is a testament to the incredible effort, creativity, and love poured in by our staff, who manage their team of volunteers day in and day out. It is more than just a shop - it is a hub of kindness, conversation and connection that plays a crucial role in funding our rescue work. Our Volunteers are the backbone of our Charity. Their dedication, passion and generosity of time make a profound difference in the lives we touch and they all play a pivotal role in every aspect of our work. This year alone, over 80 volunteers dedicated their time to help us save even more dogs. Some of these extraordinary people have faced their own difficulties through ill health during this period of time, but have continued to support our work. They call this therapy. We call this inspirational, brave and resilient. We have used their inspiring stories to forge ahead through our own difficult times. We have continued to improve the welfare conditions for our dogs with support from grant funding. It is so wonderful to see the transformation we have made in just 3 years, since we bought and moved onto site. The impact of these changes, has made life significantly better for the dogs in our care, improving their welfare and wellbeing. Our staff are also seeing the benefits as surfaces are so much easier to clean. Firstly, we replaced 24 doors to one kennel block - the original doors were metal and had corroded badly. We also added 15 runs to an outside wall with hatches to the original kennels, effectively more than doubling the size of the kennel area combined. These improvements will continue as funding allows and we have many plans for the coming year. ## **Intake** The majority of our intake are strays, however we are identifiying more dogs that are entering into the stray system when owners have been unable to find rescue space or new homes for their now unwanted dogs. These abandonments are rising and we will be capturing this data moving forwards, and have future plans to assist owners who are struggling with their dogs behaviour - this appears to be the leading reason for abandonments when people feel they simply cannot cope any longer. ## **Outcomes** As communities face many challenges due to the increases in cost of living, adoption rates have reached an all time low, significantly impacting our ability to rescue more dogs. The average length of stay for some more challenging dogs has doubled, leading to a kennel blocking situation. We also very sadly lost a number of dogs in this period including 3 newborn puppies that did not survive more than 48 hours. Additionally, 2 dogs were deemed to be banned breeds and, with rescues not being provided a way to exempt these dogs, they could not be rehomed. We continue to use our voice vociferously for changes to be made to the Dangerous Dogs Act. Herbie, found as a stray with some horrific, and infected cut injuries to his neck. Vera, found starving and trapped inside a waste bin at a local services at just 13 weeks old. Waffle, abandoned in mid-winter, she was eventually trapped by a local Doglost team. Phoebe, abandoned with awful skin, matted fur and many rotted teeth. All of the above dogs have been adopted The support from our community has been incredible! We are so grateful to local businesses for their continued support, turning their hands to painting, fence fixing, filling potholes and fantastic fundraising drives. **Nene Group** |**Partnerships and Funding**|**Partnerships and Funding**|**Partnerships and Funding**| |---|---|---| |Jean Sainsbury Animal Welfare
Trust|£7,500|Restricted fund towards installation of runs to
existing kennels| |Rugby Animal Trust|£10,000|Unrestricted but used towards installation of new
kennel doors| |Petplan Charitable Trust|£5,000|Restricted fund towards vet fee costs for emergency
treatment of stray dogs| |EA Games|£4,860.36|Restricted to provision of respite care for owners in
emergency situations (fleeing DA; critical illness etc)| |IVC Evidensia|£1,000|Unrestricted fund| |ICT Reverse Asset Mgt|4,758.29|Unrestricted fund| |Animal Friends|£1,000|Unrestricted fund| |Gallimore Trust|£200|Unrestricted fund| We are grateful to be partnered with MARS Petcare who provide us with monthly donations of food for the dogs in our care via ADCH Membership. Thank you to all grant funders, partners, and corporates for their incredible support and belief in the difference we are making to stray, abandoned, neglected and cruelly treated dogs. Next Year's Goals Continue improvement work of facilities on site Focus on a fundraising strategy to ensure continued viability Develop foster and . outreach programmes -to prevent dogs coming into kenmls Improve our IT facilities and website Develop a mora• •" resilient and enduring organisation ## Message from the Chair This year, Pawprints has made significant progress in several key areas, despite the worsening crisis in the animal welfare sector, from strengthening partnerships and enhancing operational efficiency to expanding our fundraising programme. Our dedicated team has navigated challenges with resilience and innovation, resulting in improved financial stability and the launch of several impactful projects. As we look ahead, we remain committed to upholding our core values and fostering sustainable growth for the benefit of all involved in the charity, especially the dogs in our care. Our staff and volunteers have been the backbone of our accomplishments, investing countless hours and energy to support our mission and embodying the spirit of service that defines Pawprints. Their enthusiasm and commitment have enabled us to extend our reach, care for more dogs, deliver essential programmes, and create lasting positive change within the communities we serve. Moving forward, we will continue to empower, recognise, and support our staff and volunteers, ensuring their contributions remain at the heart of our ongoing success. Within the broader charity sector, Pawprints continues to adapt to an evolving landscape marked by increased collaboration, regulatory changes, and a growing emphasis on transparency and accountability. By embracing best practices and cultivating strategic alliances, we have strengthened our ability to deliver measurable impact and respond proactively to emerging needs. Our steadfast focus on continuous improvement enables us to champion innovative solutions, advocate for positive policy developments, and ensure that Pawprints remains a trusted, forward-thinking leader committed to making a meaningful difference in the lives of animals and communities alike. Pawprints is a team, a family, and I want to take this opportunity to personally thank our founder, trustees, staff, volunteers and our growing number of supporters. Your passion, hard work and dedication, is truly appreciated. To our donors and funders, thank you for supporting and believing in our mission. As we set our sights on the coming year, we recognise that the challenges facing animal welfare are everchanging, requiring us to remain agile and receptive to fresh ideas. Most importantly—the dogs themselves, we will continue to evolve and grow, ensuring that Pawprints is not only a sanctuary for those in need today, but a beacon of hope and advocacy for the future. With sincere appreciation, ## - Steve Ashdown Phillips Charity registsatign number 1190250 (England and Wales) Company registration number CE022398 PAWPRINTS DOG RESCUE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 PAWPRINTS DOG RESCUE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs C L￿(1 Mr5 M Watson Mrs K Loveridge Mrs C LavKence Mr SN Ashdown-Phillips Mrs CJ Hens (Appoirrted 12 De￿mber 20231 Charity number 1190250 Company numbèr CE022398 Principal address Pawprints Dunsmore Kennels Stave Hall Fam) Kennd5 Fosse Wdy Monks lfjtby WaM(knhire CV23 ORL Independent eXaMi￿r CottonsA(u)untants LLP ChestnLtt Field House ChestnLrt Field Rugby dMd(shire Untted lfjngdom CV212PD PAWPRINTS DOG RESCUE CONTENTS Page TnJst*s' report Independent examinerf5 reFKfft statement of finanaal actimties Balance sheet Notes to the fir￿n￿al statements 6-16 PAWPRINTS DOG RESCUE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 OCTOBER 2024 The tru*ees present their annual repcwt and finan¢ial statements for the year ended 31 October 2024. The finanual statements have been txepared in aCCC*dan￿ ¥￿th the accoun&"ng pc4iaes set out in note 1 to the finanual st*ements and CoM￿Y with the chartys governing dooJmenL the Companies Act 2006 and "Accountsng and Reporbng by Charib"es= Statement of Recommended Prath"ce applicable to ¢harities weparing their accounts in accordance with the Finan(#al Reporbng Standard appliczlAe in the UK and Republic of Ireland (FRS 102 1A1" (effective 1 January 20191. Objectives and activities Objectives and aims The objectives of Pawprinls Dog Reswe are expressed as follows:_ For the benefit of the pU￿1C to rdieve the suffering of animals in need of (zre and attentron and, in partiwlar, to provide and maintsin rescue hunes or olher fac#libes for the re￿ption. care and treatment of such animals. To promote humane behavitsur toward5 animals by promding arpropriate care, protection. treats￿1 and seojiity for animals whith are in need of care and attenb.on by reason of sickness. malireatrnenL poor arwmstsnces or ill usage. To educate the publi¢ in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. Public benefit Pawprints Dog Resuje aims to benefft the public by raising aWa￿neSS and educating the public in matters pertaining te animal weffare. The charity aims to help relieve the suffering of an1￿￿]S in need of care and *tention. The tnjstees have paid due regard to guidan￿ issued by the Charity Commission in deciding what a¢tivitses the charity should undertake. Achievements and performance Charitable activities The finan(xal result3 for the year ended 31 Crlober 2024 shrN￿ incfease(l incoming resources compared lo the previous year. Two restricted grants were ￿Ceived during the year as follows" £7.500 to fund works performed on runs and kennels. This has iwi offset against the cost ofthè renovab"ons. £5,000 to fL¢nd emergency vet fees for slray dogs. Financial review Reserves Policy The trustees consider that the Soaety should maintain gJffiaent reserves to ￿SUre that the charity is able to maintain the level of seNi¢es to the members and the pubh'c kn the foreseeabte fubjre and in parttcular cover three months running expenses. We Gontrnue to build tyjr reserves over and above our suffio.ency requirenHrtto supwt our Strategic Plan. Structure. governance and management Goveming document The charity is controlled by its goveming douJmenL a deed of trust and cC￿StituteS an incoFporated charity. PAWPRINTS DOG RESCUE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 The trustees, who are also the directors for the purpwe of company law. and served during the year antj up to the date of signature of the )Inanaal statements were- Mrs G Lord Mrs M Watson Mrs K Loveridge Mrs C Law￿nCe Mr SN Ashdovm-Phillips Mrs CJ Henson (Appoirrted 12 D￿rnber 2023) There must be at least 3 tnjstees at any we time. and every tnjstee mtjsl be appointed (for a temi ￿ 1 year) by a resolution of the trustees passed at a speaal meeting. In selecty.ng individuals for appointtnent as trustees. the trustees must have ¥egard of the Skills. kno%￿edge and experien￿ needed for the effective administration and charity. No one shall be appointed as a trustee it he or she is under the age of 18 years. The trustees musl hold at least one ordinary meetsng each year. The trustees must arrange at eath of their meetings the d*e. time and place or their next meeting, unless arrangements have already been made. Ordinary meetings may also be called at any time by any of the trustees. A special rneets.ng may be called at any time by the person elected to chair meetings of the trustees OF by any tr40 bustees. Not less than four days, notice musl be given to other trustees of the matters lo be diSC￿ss￿ at the meeting_ However, if those matters indude the appointrnenl of a trust￿ or a proposal to amend any of the tTusts of this deed, not less than 14 days. noti￿ must be given. The trustees. reportwas approved by the Board of Trustees. Mrs U Watson Trustee Mrs CJ Henson Trnstee 16 Juty 2C125 PAWPRINTS DOG RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAWPRINTS DOG RESCUE I report to the trustees on my examination of the finanaal statements of Pawprints Dog ResrAJe (the charity) for the year ended 31 October 2024. ResponsibilÈtiès and basis of report As the tru51ees of the charity land also rts directors the purposes of company lawl, you are responsible for the preparation of the Ilnanaal statements in accordan￿ with the requirements of thè Companies Act 2006. Having satisfied myself that the finan¢ial statements of the thanty are not reqUI￿d to be audited under Part 16 of the Companies Act 2006 and are eligible fry independent examinab"on, I report in respect of my examination of the charity's finanoal statements earned out under seth.on 145 of the ChartbÈs Act 2011. In carying Out my examination I have f￿lOwed the Directions givèn by the Charity CommissÉon under seclion 14515llbl of the Charities Aet 2011. Independent examinets ststement Since the charity's gros5 income exceeded £250.000. the independent examiner must be a memlxr of a body listed in sedion 145 of the Charibes Act 2011. 1 conffm) that l am qualified to undèrtake the examination because l arn rnember of the InstrtLrte of Chartered A(xountants in England aTrd Wa￿S {ICAEWI. whith is one ofthe listed bodies. I have completed my examination. I confim that no matters have to my attention in connection with the examination giving n7e cause to believe that in any materÉal respect account%ng re￿rdS were not kept in respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not accord vthh those reo)rds; or the finanual stslements do not comply ￿th the accounting reqU1￿ments of seth.on 396 of the Companies Act 2006 other than any requiremÈnt that the financtal statements give a true and fair wew, which is not a matter conside￿d as part of an independent examination., or the finanual statements have nE)t been prepared in aGcc*dance the methods and principles of the Statement of Recommended practi￿ for accounting and ￿pOrting by charities applicable to charitres preparing their ffinanrial Statements in a¢£Ordan￿ vthh the Finan(xJ Reporting Standard aFplicable in the UK and Republi¢ of Ireland IFRS 1021. I have no concems and have come across no other matters in conr>ethon wtth the examination to whith attention should be drawn in this report in order to enable a proper understanding of the financial st*ements to be reaEhed. Mr M wP￿rner F.CA Cottons Accountsnts LLP Chestnut Field House Chestnut Field Rugby WanM¢kshi CV212PD United Kingdom Dated.. 16 Juty 2025 PAWPRINTS DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2024 Unrestricted Restricted funds fvnd5 2024 2024 Total Unrestricted Reslricted funds funds 2023 2023 Total 2024 2023 Ntstss Income and endowments from: Donations and legacie5 Other trading actiirities Investments Other income 120,675 163,093 416 20,000 5,000 125,675 163.093 416 20.000 141 572 88,111 125 20,000 11,370 152.942 88,111 125 20,000 Total income 304,184 5.000 309,184 249,808 11,370 261,178 Ex enditure on: Raising funds 62.754 62.754 24.248 24,248 Charitsble activtiies 235,909 1,161 237.070 148.917 11.17T 160,094 Total expendibjre 298.663 1.161 299,824 173.165 11,177 184,342 Net income for the yÈarl Net movefflent in ￿ndS 5,521 3.839 9.360 76,643 193 76.836 Fund balances at 1 Noveml*r 2023 305,487 1,165 306,652 228,644 972 229,816 Fund balances at 31 October 2D24 311.008 5.003 316.011 305.487 1.165 306,652 The 5ts1ement of financtal athitses indudes all gains ￿dIosSeS re0)gnIs￿ in the year. The statement of finanaal activitses iNJudes all gains and losses recognised in the year. All in￿rne and expenditijre derive from Continuing activth"es. The statement of finarrial acbMbes also ¢xKnplies with the requirements f¢X an Éncome and expenditure a¢counl under the Companies Act 2006. PAWPRINTS DOG RESCUE BALANCE SHEET ASAT31 OCTOBER 2024 2024 2023 Fixed assets Tangible assets Investments 13 14 325,772 323,336 325.773 323,337 Current assets Debtor5 Cash at bank and in hand 15 11.062 133.114 15.362 124,091 144.176 139,453 Creditors: amounts falling due within one year 17 {44,4841 127,Lf271 Net cuffent assets 99,692 112,426 Totsl assets less current liabilities 425,465 435,763 Creditor5: amounts falling due after more than one year 18 (109,454) 1129,111> Net ass8ts 316.011 306,652 The funds ofthe charity Restr"cled income knnds Unrestricted fvnds 19 20 5,003 311,008 1,165 305,487 316,011 3Cfj,652 The company is entitled lo the exemFrtion from the audit requirement C￿tained in sec*"on 477 of the Companies Act 2006, foT the year ended 31 October 2024. The directors ad(n￿edge their respons¢bilitses for txjmplying wth the requirements of the Companies Act 2006 th respect to accounting records and the preparation of fifiangal statements. The members have not requiréd the ￿MpanY to obtsin an aurfrt of its finanaal slatemeths for the year in question in accordan￿ with section 476. These financyal stslements have been prepared in acC(*d￿Ce with the proVi￿OnS applicable to companies subject to the small companies regime. The finanual statements were approved by the Irustees on 16 July 2025 Mrs M Walson Twstee Mrs QI Henson Company rÈgistrab"on number CE022398 IEngLind and Wdles) PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 Accounting poll¢les Charity inforniation Pawprints Dog Rescue is a tharrta￿e incorWe(l organisation. 1.1 Accounting convention The financial ststements have been prepared in acccfdanc* vrith the charitys goveming dowment. the Companies Ad 2006. FRS 102 1A 'The Finanoal Reportsng Standard applicable in the UK and Republic of Irèland. I"FRS 102 1A°l and the charib.es SORP "Accounting and Reporbng by ChaThttes.' Statement of Recommended prath"￿ applicable to charibès preparing their aLxx)unts in aco)rdance ￿rith the FinancAal Reporting Standard appli¢2ble in the UK and Repubiic of Irdand IFRS 102 1A1" leffeth.ve 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 11Y2 1 The Charity has taken advantage of the wovisiorts in the SORP fcy o*arilies not to prepare a Statement of Cash Flows. The finanaaj statements are prepar&1 in sterfing, whith is the fvnclional cuffency of the charity. Monetsry amounts in these finanaal statements are rounded to the nearest £. The financial statements have bw wepared under the histori￿1 rnst convenlion, Imodffjed lo indude the revalu*ion of freehold properties and to indude investment properties and certain finanual instruments at fair valuel. The prinupal acuuntrng pc4icges a(k)pted are set out below. 1.2 Golng concem At the time of appromng the finanaal statements, the trustees have a reas￿able expectation that the charity has adequate resources to continue in operalional existencè for the foreseeable f￿ure. Thus the trustees continue lo adopt the going concem basis of acx>Junkn"ng in preparing the financial ststements. 1.3 Charitable fvnds Unrestri¢Aed funds are available for use at the discTeb"cffl of the lJustees in fiJrtherance of thèir Charitable objectives. Restrirted funds are subject to spe¢ific Cond￿On$ by donors or grantors as to how they may be used. The purposes and uses of the ￿$tricted funds are set out in the notes to the finanoal statèments. 1.4 In¢ome Income is recognise(I when the d￿rIty is I￿ty entitted to it after any perfomiance ￿ndItsOn$ have been met. the amounts can be measured reliably, and it is prcbatAe that income wdl be re￿ved. Gash donations are recognised on re¢eipL Other d(￿￿tr"OnS are rewgni5&Y On￿ the charity has been nobfied of the donation, unless performance condtbons WUiTe deferral of the amount. Income tax recoverable in relation to donations ￿ ceived under Grft or deeds of covenant is recognised * the time of the donation. Legaaes are recognised on receipt gr otherwse rf the charity has been nobfied of an impending distribution. thè amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a contingent assei PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Ac¢ounting policies (Continued) 1.5 Expenditure Expenditure is recognised once there is a legal or constru(*ve obligation to transfer eo)nomic benefft to a third party. it is probable that a transfer of eo)nomic beneffts will be required in setUemÈnt, and the amount of the obligation ¢an be measured reliably. Expenditure is dassffied by athwty. The costs of eath ac*vty are made up of the total of direct costs and shared costs. induding support costs invofved in undertaking eath activity. Direct cx)sts attributable to a single activity are allo￿ted diredly to that adivtty. Shared costs which CA)ntribute to more than one activty and upport costs whith are not attrsbutable to a single a(*"wty are apportioned between those activities on a basis consistent with the use of reSoU￿s. Central staff costs are allocated on the basis of time spenc and depreaab'c>n tharges are ￿loCated on the portion of the asseys use. 1.6 Tangible fixed assets Tangible fixed assets are in￿.311Y measured at cost and subsequerty measU￿d at (x)st or valuation, net of depreciatr.c￿ and any impairment losses. Deprec4ation is recognised so as to write off the ￿$t or vduats.on of assets less their residual valuès over theiT uséful lives on the folkn¥ing bases". Freehold land and buildings Freehold improvem¢rrts Plant and equipmènt Computers ThAotor vehides 2% straight line 2% Straight line 33.3°/o Straight line 33.3% straight line 25% redu(ing balan The gain or arising on the disposal of an asset is detemiined 3$ the dffterence betsveen the Sale proceeds and the carying value of the asset. and is recognised in the staten￿rt offinanaal actiwties. 1.7 Fixed ass•t inveslrnents Fixed asset investments a￿ initially measured at transa¢bon price exduding transaction costs, and are subsequendy measured at tsir value at eath reporb.ng date. Changes in fa.r value are reco9nised in net incomel{expendiiurel for the year. Trdnsaction costs a￿ expensed as ir￿rred. A subsidiary 13 an entty contrc41ed by the charity. Control is the power to govem the finawal and operating poliaes of the entity so as to obtain beneffts from rts activib"es. 1.8 Bornwing costs related to fixed assets BOrrts￿ng costs diredy attributable to the acquisition, constru(*on or production of qualtfying assets, which are assets that neeè55arily take a substanti31 peric*l of b.me to get ready for their intended use tsr sale, are added to the cost of those assets, until suth time as the a55ets are substantialty Teady for their intended use or sale. All other b(¥rroMng (x)sts are recognised in net in(xJmellexpenditurel in the period in which they are incurred. 1.9 Cash and cash 8quivalents Cash and cash equivalents indude (zsh in hand. deposits hdd at call banks. other short-terni liquid investrnerrts wth r)riginal rnaturiies of three months or less, and bank overdrafts. Bank overdrafts are shown wthin borrowngs in (xjrrent liabilities. PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Accounting policies {Continuedl 1.10 Employee beneffts The cost of any unl￿ed holiday enlidement 1$ re￿Jn1Sed in the period in the employee's servtces are received. Termination benefits are reeognised imrnediatdy as an expense when the charÈty is demonsts3bly cLsmmitted lo terminate the employment of an employee or to provide temiination benefits. 1.11 Retiwment beneffts Payments to defined cC￿tribU￿.On retirement I￿nefft sd*mes are tharged as an expense as they fall due. Critical accounting estimates and judgements In the application of the tharity's accounb.ng poliaes. the tnjstees are required to make judgements, estimates and assumptions 8bout the carrying amount of assets and lia1)tI￿eS that are not readily apparent from other sources. The estimates and assoryated assumpttons are based on historical experien￿ and tsther factors that are considered to be felevanL Adual resu￿* may drffer from these estimates. The estimates and undedying assumpb.ons are rewewed on an ongoing basis. Revasions to accounting estimates are recognised in the period in whic* the estimate is rewsed where the revision affects only that period, or in the period of the re)rigon and firture periods where the revision affects both ujrrent and future period5. Income from donations and legacies Unrèstrieted Restricted funds fun(ts 2024 2024 Total UnreslTl¢ted Restricted funds funds 2023 2023 Total 2024 2023 Donations and grfts Grants 98,806 21.869 98,806 26.869 132,595 8,977 132,595 20,347 5.01)) 11,370 120.675 5.0(KJ 125.675 141,572 11,370 152,942 Income from other trdding activities Unrestricted Unrestricted funds funds 2024 2023 Fundraising events Shop income Other income 17,710 131,381 14.002 16,492 80,596 11,023 Other trading actsvibes 163,093 88.111 PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Ineome from investments Unrestricted Unrestrictèd funds funds 2024 2023 Interest receivable 416 125 Other income Unrestrictèd Unrestricted funds ftjnds 2024 2023 Rent income 20,000 20,000 Raising funds Unrtstricted Unrestricted funds funds 2024 2023 Cha Charity shop rates Charity shop waste disposal Charity shop sundries CharEty shop telephone Charty shop wages Charty shop electri Charty shop fitb'ng costs Charity shop repaits renewals 225 398 24 70 133 21,378 269 52,787 2.811 942 5,710 53 Charrty shop 62,754 22,056 PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Expenditure on charitable activittes 2024 2023 Direct costs staff costs Depreciation and impaimient Dog rescue expensè$ lTrsuran¢ Sundries Telephone Rates Veterinary fees Post & stationery Motor expenses Repairs & renth¥￿5 Light & heat Bank tharges & purchase fee5 Accountancy & legal f&s Hire of plant & machinery Softwarè Mortgage interest other char5table expenditure 73.920 12,271 12.023 3.503 11,601 3.361 3,373 35 048 1.901 5,479 29,602 3.957 2,181 9,077 2.448 48.457 12,020 7.005 5,175 4.038 1,836 2,109 29.970 2,135 5,062 6.915 5,536 1,568 6,703 3,998 608 9,680 7,279 9,660 17,169 237.070 180,094 Analysis by fund Unrestricted ftjnds Re5trcted fvr￿s 235.909 1,161 148,917 11,177 237,070 160,094 Net movement in funds 2024 2023 The net movement in funds is stated after tharging1(cThl￿ngl. Depreciation of owned tangible fixed assets 12,273 12.021 10 Trustees None of the trustees (or any persons ￿nnected them) r￿e1Ved any ￿mUneration or beneffts from the charity during the year. 10- PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 11 Employee5 The average monthty number of emtAoyees during the year wa& 2024 Number 2023 Number Charity shop Rescue dogs Total Employment ¢osts 2024 2023 Wages and salaries Sorial security costs Pension costs S9,989 2,874 1,057 46,747 980 730 73,920 48,457 There were w ern￿oYeeS vthose annu￿ remuneration was more than £60,000. 12 Taxation The charity is exempt from taxth.on on its ar*Mbes b￿use all Fts income is applied for charitable purposes. 11 PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 14 Fixed asset investments Other investments Cost or valuation At 1 November 2023 & 31 0(aober 2024 Carying amount At 31 October 2024 At 31 October 2023 2024 20Z3 Other investments CLffiPriSe: Notes Investsnents in subsidiaries 15 Debtor5 2024 2023 Amounts falling due ￿thin one y&ar: other debtors P￿paYmentS and accrued incon 7.176 14,552 810 11,Cfj2 15,362 16 Loans and overdrnfts 2024 2023 Other loafts 119,704 139,361 Payable wtthin one year Payable after one year 10,250 109,454 10,250 129,111 Amounts induded above which tsll due aftw five years.. Payable by inst￿rnents 168.454) 188,111} The lon*terni loans are secured by fixed tharges over the freehold property. 13- PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 17 Creditofs: amounts falling due ￿rythin one year 2024 2023 Borrowings Other tsxalion and social security Trade cxedi(ors other Cfedrf(iJrs Accruals and (leferred income 10,250 769 6.279 25,296 1,890 10,250 331 14,625 21 1,800 44,484 27.027 18 Creditors: amounts falling due after more than one year 2024 2023 Borrowngs 109.454 129,111 19 Restricted funds The restricted funds of the charity comprise the unexpended balan￿S of donations and grants held on tnjst subject to specific ￿ndilEon$ by donors as to how they may be used. Atl November 2023 Incoming TPSOUTces Resources At 31 Octobèr expended 2024 Communty projert ADCH - royal canin food ADCH - food Petplan 875 97 192 875 19n 11921 18721 5.1]00 4,128 1,164 5.000 (1,1611 5,003 Previous year: Atl Incoming November resources 2022 Resources At 31 October expended 2023 Communty project ADCH - vet feès ADCH - royal caryn food Leanne y00sa￿ - enrithment ADCH- utilty bills ADCH- food 972 875 5,000 600 270 4.000 1.500 15,0001 15031 12701 (4,0001 (1,3081 97 192 972 11.370 111.1771 1,164 14- PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 20 Unrestricted funds The unrestri(*ed fijnds of the charity comprise the unexpended balances of donations and grants whith are not subject to spei?fic condthons by donors and grantors as to how they may be used. These indude dÈsign3led funds which have been set aside OLrt of unrestiicted funds by the trustees for spe¢ific purposes. Atl Novembèr 2023 Incoming resources Resources At 31 October expended 2024 General fvnds 305.487 304,184 1298,663) 311,008 Previous year: Atl November 2022 Incoming resources Resources At 31 October expended 2023 GÈner81 fund5 228.844 249.808 {173,1651 305,487 21 Analysis of net assets between funds Unr•stricted funds 2024 Restricted funds 2024 Total 2024 At 31 OCto￿r 2024: Tangible assets Investments Current asset￿(118bi1rtle5) Long term liabilrties 325,772 325.772 94,689 1109 4541 5.003 99,692 1109.4541 311,008 5,003 316,011 Unrestricted Restricted fiJnd$ funds 2023 2023 Totsl 2023 At 31 October 2023: Tangible assets Investments Current asset5l1lia￿I￿es) Long tetm liabilib.es 323,336 323.336 111.261 1129,1111 1.165 112,426 1129,111) 305,487 1,165 306,652 15- PAWPRINTS DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 22 Op¢rdting lease commitments Lessee At the reporh.ng end date the charty had outstanding commitments for frjture minimum lease payments under nOn￿nCelIable operating leases, which fall due as follows.. 2024 2023 vifithin one year Between two and fve years 6,000 23.000 29.000 23 Related party transactions Pawprints Dog Rescue is the sole owner of PDK Trathng ￿mIted. The directors of PDK Trading Limrted are Jso trustees of PaV￿nts Dog Rescue. The tharity has taken advantage of exenvtion, under the terms of Finanaal Reporting Standard 102. "The FinanThal Reporting Stsndard appliixble in the UK and Repu￿1¢ of Ireland" not to disdgse related party transactions with wholty owned SU￿"dianeS within the group. 24 Sub$ldlaries Detsils of the charity's subsidiaries at 31 Oilober 2024 are as follows: Namè of undertaking Registered office Natyre of business Class of shares held % Held Direct Indirect PDK Trading Limited England Kennèls Ordinary 100.00 The charity has taken aLfvantage of exemplion. under sedion 139 of the ChaTibes AGt 2011, not to prepare group accounts. PDK Trading Limited made a trading profft forthe period ended 31 Octhr 2024 Df £10.932. At 31 October 2024, they had caiytal and reseNes of £34.187. 16-