## TRUSTEES’ ANNUAL REPORT 2025
## **INTRODUCTION**
Period covered: From 1[st] Jan to 31[st] Dec 2025 Charity name: International Companion Animal Management Coalition (ICAM) Charity registration number: 1192921
Charity address: 4 Westcroft, Comberton, Cambridge, CB23 7EJ, UK
ICAM is a Charitable Incorporated Organisation (CIO) Association. As an association, ICAM is governed by an ‘Association’ model constitution with voting members other than its charitable trustees. Our members are core to ICAM, representing our combined knowledge and expertise in companion animal population management and providing strategic direction to our organisation. We benefited from seven voting members in 2025 and two non-voting members.
## **OBJECTIVES AND ACTIVITIES**
The objects of ICAM are:
1. The advancement of animal welfare through the promotion of humane methods of managing populations of companion animals, particularly but not exclusively dogs and cats, to the public and those with responsibility for the control of these populations, to prevent cruelty and suffering among animals for the public benefit.
2. To advance education for the public benefit in the management of companion animal populations by providing research, information and guidance.
In 2025, to address the promotion of humane methods of managing populations of companion animals we continued to grow our Positive Cities initiative to celebrate those cities that have engaged in humane management. We developed a new partnership with the cities network, Metropolis, leading to the first peer-learning ‘Solutions Lab’ with 22 cities attending online and 10 cities gathering in Bangkok for the in-person event. Continuing with our focus on urban development (SDG 11) but also recognising the link between companion animal management and human health (SDG 3), we secured the first-ever reference to animals and One Health in
urban policy within a UN Forum of Mayors outcome document. By establishing the link between positive dog- and cat-human relationships and these different areas of the Sustainable Development Goals, we aim to increase the political interest and investment in humane companion animal population management. Hence achieving public benefit by preventing cruelty and suffering among unmanaged or cruelly managed companion animals.
Our main activities to advance education for the public benefit in the management of companion animal populations has been growing our newest mode of engagement – ICAM Conversations – and successfully delivering the 3[rd] in our series of virtual international conferences. These activities attracted global interest from a wide range of countries (for example, our 2025 conference attracted registrations from 127 countries). In recognition of the global interest in our subject, in 2025 we invested in professional translation of our 2 dog population management courses and associated supporting guidance material, preparing for launch of these courses in 8 additional languages in Jan 2026. We have also continued to develop our freely available street survey tool for dogs and cats, Talea, by launching an iOS version of the app in June 2025. By enabling free-roaming dog and cat counts, we have supported evidencebased design, monitoring and evaluation of humane management interventions.
**Public benefit statement:** In setting ICAM’s objectives and planning activities, our trustees have shown due regard for, and given careful consideration to, the Charity Commission’s public benefit guidance.
To achieve our charitable purposes, ICAM has established 7 strategic objectives. The following outlines our activities and achievements under each of these objectives in 2025:
|**Strategic objective**|**Activities and achievements in 2025**|
|---|---|
|1. To establish ICAM
as a robust and
sustainable
organisation that
fulfils member
expectations.|Engaged our 9 members in 1 virtual conference, 3 virtual members
meetings and 2 in-person/virtual hybrid with full member
attendance. We established an agreed member expansion plan and co-
created a 5-year strategy for 2026-2030.
Continued to build and refine functions, policies, and procedures
necessary for a registered charity, including successful completion of
our 4thindependent financial review (including a change to accruals-
based accounting) and submission of our 4thannual report to the
Charity Commission.|
|2. Increase the use of
street surveys to
establish change in
key indicators
relating to effective
D/CPM, as outlined
in 'Are we making a
difference?'|Talea continues to be improved and performance maintained, keeping
pace with changes in device operating systems and associated
software. In June 2025, we launched the iOS version of the app, thanks
to the support of experienced Android Talea users who tested the
beta iOS app in Q1/2 2026.
By the end of 2025, 409 projects (this is approximately the same as
the number of organisations) in 60 countries had been set-up on Talea
web. Of these, 140 actively collect data from 6272 surveys and a total
of 250,000+ sightings of dogs and cats recorded since Talea was
launched in 2020.
The Talea webinar in March 2022 on the use of Talea for surveying
dogs and cats attracted 260 registrations from 63 different countries –
this webinar is available on our ICAM website and is recommended as
an introduction to Talea for potential users – in 2025, the Talea
webpage attracted 1,571 visits and 175 views of the webinar videos.|
|||
|---|---|
|3. Veterinary
capacity for
competent neutering
of dogs and cats
matches the humane
population
management needs|Activities under this objective have not progressed.
WSAVA guidelines were published in 2024 – the section describing
reproduction control for population management was poorly written
and received a lot of criticism – we wrote to WSAVA with a summary
of ICAM member’s concerns. WSAVA have agreed that this chapter
needs to be rewritten and have asked ICAM to contribute to a new
document on reproduction control with a population management
focus.|
|4. National (and
large city)
governments are
able to achieve
compliance with
WOAH ch 7.7
standards|LEAP Dog (Logical Evaluation and Action Plan for Dogs) is a
framework tool that will support national governments to design
national strategies and systems that support humane, evidence-based
dog population management programmes. In 2025, the LEAP Dog tool
was drafted with support from a core working group - including
representatives from GARC, Four Paws, Humane World for Animals,
WSAVA and RSPCA - testing and refinement will continue in Q1 2026.
Aim to pilot in Q3/4 with 2 countries.
Funding for 2 pilot countries to hold LEAP Dog workshops in 2026
was secured from Mars in 2025.
16 additional resources identified - some are complete tools, but
many are 1-page definitions plus context or position statements - for
many, an ICAM member has been identified as a suitable expert for co-
authoring a draft for wider ICAM approval.|
|5. Strengthening the
why: Importance of
cat and dog
population
management is
recognised within
global priorities /
Mainstreaming cat
and dog population
management within
global framework
(SDGs)|Launched our Advocacy toolkit in 4 languages - English, Spanish,
French and Chinese. During this reporting period the toolkit resources
were downloaded 175 times. Associated workshops designed and
delivered at Metropolis Solutions Lab and Asia for Animals
conference.
Positive Cities network was expanded to 10 cities. We refined the
application process to ensure objective quality assurance - allowing us
to decline some cities that had not yet reached sufficient standard
according to the stated criteria of a Positive City.
Built a positive working relationship with the cities network,
Metropolis, leading to a peer-learning ‘Solutions Lab’ for 22 cities
online and 10 cities represented in-person at the Bangkok based
event, including an opening presentation by BMA Deputy Governor
and site visit to SDF’s mobile clinic project and Talea training.
Secured the first-ever reference to animals in urban policy within a
UN Forum of Mayors outcome document, achieving unanimous|
adoption of One Health language that recognises the interconnection between human, animal, and environmental health.
As an active member of the United Against Rabies (UAR) Forum, ICAM led on the production of guidelines for dog population estimation. Also presented the annual UAR meeting on ‘Dog population management (DPM) and the Positive Cities initiative’, keeping discussions on DPM within the rabies community active and increasing support for managing populations in addition to only mass vaccination. Chaired a review of Morocco’s draft Law 19.25 by a IAPWC collated working group. This was submitted to the Moroccan Government through FIFA, and we await the next stage of the legislative process to assess the impact. Provided DPM input to an external review of Sri Lanka's national rabies strategy, alongside WHO, WOAH, Mission Rabies, etc. Paving the way for later introduction of the LEAP Dog tool.
6. ICAM and ICAM Utilised our ICAM website as our principal resource hub, with member tools are outreach now predominantly delivered through social media (see recognised and below). There were 21,238 website users in 2025 (vs 23K in 2024). utilised to improve 5.5K of the visitors came to our virtual conference page (vs 14K in cat and dog 2024). There was a wide geographic spread of website visitors, with population 115 (vs 129 in 2024) countries with at least 10 users (max 4923 users management in USA), top 10 countries - United States, United Kingdom, India practice globally China, Germany, Canada, Australia, Brazil, Mexico, Philippines.
**Figure 1 - Website user locations in 2025**
Social media: In 2025, ICAM achieved measurable growth across all social media platforms, adding a total of 1,888 new followers. LinkedIn is our strongest and fastest-growing platform with an increase of 1,164 followers in 2025.
Facebook continued to show steady but more moderate growth in 2025, with 487 new followers. Given the platform’s maturity and changing user behaviour, this level of growth is consistent with sector norms and indicates a stable, engaged audience rather than rapid expansion.
Instagram is still a relatively small channel for us, but it demonstrated the highest proportional growth, increasing by 237 followers during the year.
We maintained a presence on X (formerly Twitter) during 2025, with the account reaching 365 followers by year end. We also established a presence on Bluesky as an emerging social media platform. By the end of the year, the account had 21 followers, reflecting its early-stage status and the platform’s developing user base.
Following the consolidation from HubSpot to Mailchimp in March 2025, ICAM’s mailing list has grown steadily through organic sign-ups. Between 18 March and year end, 950 new contacts were added, increasing the audience from 1,219 to 2,169 subscribers.
Conducted our 3rd virtual (6th in the series, first 3 had been inperson) international conference on dog and cat population management over 5 days in June 2025. This involved 42 speakers from 21 countries, plus regional/global perspectives. We attracted 1635 registrations from 127 countries, with 697 live attendees. Recorded conference sessions were uploaded to Youtube and generated 2,595 additional views in the second half of the year. Evaluation survey reported Net Promotors Score of 86. All for £900, thanks to Zoom support from ICatCare.
Our 3 DPM courses were transferred from Talent LMS to Moodle (https://learn.icam-coalition.org/) whose cost structure is based on course content size and not learner numbers, allowing us to welcome expansion in learner numbers. These courses have attracted 669 registered learners from 88 different countries in 2.5 years (launched in June 2023).
The 2 DPM courses translated into 8 additional languages (French, Spanish, Portuguese, Bosnian, Ukrainian, Russian, Arabic, Chinese) making a total of 9 languages including English. All accessible on from beginning of Jan 2026. We are in discussion with WOAH on how these courses will be accessible to their learners on their WOAH platform.
We continued our ICAM Conversations series with three events in 2025 (mandatory sterilisation, human behaviour change, the impact of international events on street dogs). Collectively the events attracted 459 unique registrants from over 80 countries, with the strongest engagement from the UK and US; notable other countries represented are India, Portugal, Chile, South Africa, and Greece. The return rate for the three events was 18%, including the UK, US, Portugal, India, South Africa, Chile, Nigeria, Montenegro, Bolivia, and Canada.
7. DPM AME: Build the evidence base - and tools for monitoring/evaluati on - for DPM impact
4 organisations completed the evaluability assessment process with support from University of Glasgow (UoG) social scientists, identifying outcomes, indicators and data sources. For 2 organisations, their data was analysed and interpreted by UoG quantitative scientists. For one of these (Jai Dog) the results have been written up as a manuscript for publication. For 2 organisations data analysis is delayed: For organisations in Tbilisi, Georgia this is due to delays with data sharing
agreements with government partners. For Dog Star, incomplete data dictionaries have slowed data cleaning required ahead of analysis.
Analysis that is sufficiently consistent for application to other datasets has not yet been identified. This has prevented generic tool development.
2 new organisations will be added to the project in 2026.
## **FINANCIAL REVIEW**
ICAM’s principal source of funding is its membership, either through the payment of annual membership fees (10K GBP in 2025) or through grants (3 grants in total from ICAM members - 2 grants provided by World Animal Protection and 1 grant supported by both Battersea and Dogs Trust). 2025 was the last year of the 5-year grants provided by World Animal Protection.
Expenditure in 2025 was 348.5 K GBP, 25% underspend compared to budget. Significant contributing factors to this underspend are reduced cost of University of Glasgow support, using staff rather external consultants for an education resource user review and not holding an ICAM led event in 2025 with related underspend in event, travel and communication material costs.
Expenditure on the restricted 5-year World Animal Protection grants closed with an overspend of 15.0K GBP on the grant supporting the development and translation of the DPM online courses and 14.7K underspend on the grant supporting our advocacy work. As agreed with World Animal Protection, the underspend on advocacy will be applied to activities in 2026 aligned with the grant’s original objectives, including completing polling of urban citizens’ perspectives, and development and publication of further work on cost-benefit analysis of DPM impact.
Our financial position of at the end of 2025 is 200.8K GBP. Our reserve policy is to maintain an Operating Reserve fund at minimum equal to 3 months of average core operating costs; in 2025 this equated to 62.7K. Our goal over the coming years is to grow our reserves to match a minimum of 12 months core costs.
Our unrestricted funding from membership fees has not increased at the same rate as our restricted grant funding, however, our core costs have increased significantly over the years. To sustain our growth and support our delivery of restricted grants, we need to increase our unrestricted funding in future years. In 2026, we will launch a new ICAM member application process and a new membership fees structure based on member organisation size. Together this will strengthen our coalition and increase our unrestricted income, whilst still allowing us to welcome modest sized organisations with valuable knowledge to expand our collective intelligence.
## **OUR TRUSTEES**
Our trustees are long-term representatives of ICAM member organisations and know our organisations very well from its pre-charity registration days. They volunteered to govern ICAM into its next stage of charity registration and subsequent development into a robust and sustainable organisation. The trustees declare that they have approved the trustees’ report above.
_Full name Signature Date_ Pankaj KC (Chairperson) April 30 2026 Kate Nattrass Atema April 30 2026 Alexandra HammondApril 30 2026 Seaman Paul Marvell April 30 2026
||Charity No
(if any)
**1192921**
Period start date
**01/01/2025**
**To**
Period end
date
**31/12/2025**
**The International Companion Animal Management**
**Coalition**
Annual accounts for the period|
|---|---|
|**Section A**|**Statement of financial activities**|
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
89,212
58,981
-
148,193
431,803
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||89,212
58,981
-
148,193
431,803|
||-
-
-
-
-
80,863
229,329
-
310,192
175,535
-
-
-
-
-
20,428
17,835
-
38,263
18,850|
||101,291
247,164
-
348,455
194,385|
|||
||12,079
-
188,183
-
-
200,262
-
237,418|
||-
-
-
-
-|
||12,079
-
188,183
-
-
200,262
-
237,418|
||-
-
-
-
-
14,964
-
14,964
-
-
-
-
-
-
-
-
-
-
-
-
-|
||27,043
-
173,219
-
-
200,262
-
237,418|
||40,217
360,810
-
401,027
163,609|
||13,174
187,591
-
200,765
401,027|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
|**Unrestricted**
**funds**
**£**
F01
475
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
475
-
-
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||
-
-
-
-|
|||475|-|-
475|
-|
|||-
1,412
-
16,631
|-
306
-
207,436
|-
-
- 1,718
-
-
- 224,067
||
||||||-
3,089
-
412,526
|
|||18,043|207,742|-
225,785|
415,615|
|||5,344|20,151|- 25,495|
14,588|
|||12,699|187,591|-
200,290|
401,027|
|||||||
|||13,174|187,591|**-**
200,765|
401,027|
|||-
-|-
-|- -
-
-|-
-|
|||13,174|187,591|-
200,765|401,027|
|||-
13,174
|187,591
|-
-
187,591
- 13,174
-
||
||||||-
360,810
40,217
|
|||13,174|187,591|-
200,765|
401,027|
|||Signature||Print Name
Alex Hammond Seaman
Pankaj KC|Date of
approval
dd/mm/yyyy
23 Apr 2026
23 Apr 2026|
CC17a (Excel)
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2
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _Not applicable_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _Not applicable_ going concern assumption doubtful; Where accounts are not prepared on a going _Not applicable_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.
Yes* * -Tick as appropriate No*
_**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
CC17a (Excel)
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3
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes; No changes
(ii) the effect of the change on income and expense or
No changes
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
No changes
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; None
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
None
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
None
**----- End of picture text -----**
CC17a (Excel)
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4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least £250
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
The depreciation rates and methods used are disclosed in note 9.2.
**----- Start of picture text -----**
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
Yes No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations General grants provided by government/other
and legacies: charities - 58,981 - 58,981 375,803
Membership subscriptions and sponsorships
which are in substance donations
89,212 - - 89,212 56,000
Donated goods, facilities and services - - - - -
Other - - - -
Total 89,212 58,981 - 148,193 431,803
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - - ]
Other: - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 89,212 58,981 - 148,193 431,803
Other information:
All income in the prior year was unrestricted except for: (please WAP advocacy grant - £57,488 (2024: £57,488)
WAP DPM course grant - £7,705 (2024: £7,705)
provide description and amounts)
N/A
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
£nil (2024: £310,610) included in general grants relating to
Within the income items above the following items are material:
Global Enablers grant
(please disclose the nature, amount and any prior year
amounts)
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on raising funds
Expenditure on charitable activities:
Direct consultant expenditure 80,863 50,720 - 131,583 50,022 8,678 - 58,700
Grants - 50,365 - 50,365 - 24,500 - 24,500
Direct grant related expenditure - 13,525 - 13,525 - 38,199 - 38,199
Direct event expenditure - - - - - 10,938 - 10,938
Direct other expenditure - 3,558 - 3,558 - 1,625 - 1,625
Employee costs - 111,161 - 111,161 - 41,573 - 41,573
Total expenditure on charitable
activities 80,863 229,329 - 310,192 50,022 125,513 - 175,535
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Membership expenditure 257 - - 257 251 - - 251
Zoom & website 3,770 281 - 4,051 3,566 - - 3,566
Professional fees 840 - - 840 5,903 - - 5,903
Bank charges 270 241 - 511 72 - - 72
Other 536 - 536 867 - - 867
Depreciation 238 - - 238 - - - -
IT & support 3,801 - - 3,801 - - - -
Travel & subsistence 10,716 17,313 - 28,029 468 7,723 - 8,191
Total other expenditure 20,428 17,835 - 38,263 11,127 7,723 - 18,850
TOTAL EXPENDITURE 101,291 247,164 - 348,455 61,149 133,236 - 194,385
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
720 600
- -
- -
285 -|
|---|---|
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## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 105,646 40,692
Social security costs 3,066 -
Pension costs (defined contribution scheme) 2,449 881
Other employee benefits - -
Total staff costs 111,161 41,573
This year:
N/A
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
N/A
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions,
please enter 'true' in the box provided.
No employees received employee benefits (excluding employer TRUE
pension costs) for the reporting period of more than £60,000
Band Number of employees
This year Last year
£60,000 to £69,999 1 -
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
This year Last year
£ £
Please provide the total amount paid to key management - -
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.
This year Last year
11.2 Average head count in the year Number Number
The parts of the charity in which the Fundraising - -
employees work Charitable Activities 2 1
Governance - -
Other - -
Total 2 1
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
2,449 881
All allocated to restricted
since the employees work
solely on restricted funding
activities.
All allocated to restricted
since the employee
works solely on
restricted funding
activities.
|
|---|---|
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined N/A contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for N/A the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms N/A and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit N/A has been determined. If this is different for last year, provide details**
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Dog population management (global
enablers grant) 47,365 - - 47,365
Violence towards animals report (WAP
advocacy grant) 3,000 - - 3,000
Total 50,365 - - 50,365
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
Provide details
No
below
Total amount of
Names of institution Purpose
grants paid £
University of Glasgow To measure impact and improve effectiveness 47,365
in dog population management through
monitoring and evaluation.
One Welfare CIC Report on violence towards animals and the 3,000
effect on children.
Total grants to institutions in reporting period 50,365
Other unanalysed grants -
TOTAL GRANTS PAID 50,365
**----- End of picture text -----**
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## **Last year:**
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Dog population management (WAP
advocacy grant) 22,500.00 2,000.00 - 24,500.00
- - - -
- - - -
- - - -
Total 22,500 2,000 - 24,500
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.4 Grants made to institutions
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
Provide details
No
below
Total amount of
Names of institution Purpose
grants paid £
University of Zurich Social cost benefit analysis of dog population 22,500
management
Total grants to institutions in reporting period 22,500
Other unanalysed grants -
TOTAL GRANTS PAID 22,500
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||||
|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year|||-|-|-|-|-|
|Additions|||-|-|-|713|713|
|Revaluations|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Transfers *|||-|-|-|-|-|
|At end of the year|||-|-|-|713|713|
|**14.2 Depreciation and impairments**||||||||
||****Basis**|||||Straight Line||
||**** Rate**|||||3 Years||
|||||||||
|At beginning of the year|||-|-|-|-|-|
|Disposals|||-|-|-|-|-|
|Depreciation|||-|-|-|238|238|
|Impairment|||-|-|-|-|-|
|Transfers*|||-|-|-|-|-|
|At end of the year|||-|-|-|238|238|
|**14.3 Net book value**||||||||
|Net book value at the beginning of the|year||-|-|-|-|-|
|Net book value at the end of the year|||-|-|-|475|475|
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**N/A**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**N/A**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**This year**
**Last year**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**This year**
**Last year**
**£**
**£**
- -
- -|
|---|---|
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (cont)**
|**Note 19 Debtors and prepayments**|||||||
|---|---|---|---|---|---|---|
|**_Please complete this note if the charity has any_**|||||||
|**_debtors or prepayments._**|||||||
|**19.1 Analysis of debtors**||**This year**|||**Last year**||
|||**£**|||**£**||
|**Trade debtors**||||-|-||
|**Prepayments and accrued income**|||1,718||3,089||
|**Other debtors**||||-|-||
||**Total**||1,718||3,089||
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## **Section C Notes to the accounts (cont)**
**Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Bank loans and overdrafts Trade creditors Accruals and deferred income Taxation and social security Other creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
14,166 - - -
1,834 6,151 - -
2,644 4,768 - -
6,851 3,669 - -
Total 25,495 14,588 - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
**Cash at bank and on hand Other Total**
**----- Start of picture text -----**
This year Last year
£ £
224,067 412,526
- -
224,067 412,526
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Dog population management advocacy for
the benefit of sustainable development and
WAP advocacy grant R animal welfare. 50,200 57,488 - 92,958 - - 14,730
Dog population management online
platform for the benefit of sustainable
WAP DPM online grant R development and animal welfare. - 7,705 - 22,669 14,964 - -
Leveraging science and data to build
professionalism and evidence, advocating
for policy changes to ensure sustainability,
and providing practical training to
implement effective solutions within
Global Enablers grant R organisations 310,610 - 6,212 - 131,537 - - 172,861
General reserve U To provide funds if there is a deficit 40,217 89,212 - 101,291 - 14,964 - 13,174
Other funds N/a N/a - - - - - -
Total Funds 401,027 148,193 - 348,455 - - 200,765
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Dog population management advocacy for
the benefit of sustainable development and
WAP advocacy grant R animal welfare. 114,277 57,488 - 121,565 - - 50,200
Dog population management online
platform for the benefit of sustainable
WAP DPM online grant R development and animal welfare. 3,073 7,705 - 11,671 893 - -
Leveraging science and data to build
professionalism and evidence, advocating
for policy changes to ensure sustainability,
and providing practical training to
implement effective solutions within
Global Enablers grant R organisations - 310,610 - - - 310,610
General reserve U To provide funds if there is a deficit 46,259 56,000 - 61,149 - 893 - 40,217
Other funds N/a N/a - - - - - -
Total Funds 163,609 431,803 - 194,385 - - 401,027
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Transfer from unrestricted funds to cover overspend on WAP DPM 14,964
restricted funds Courses grant
Between endowment and N/A -
restricted funds
Between endowment and N/A -
unrestricted funds
**----- End of picture text -----**
## **Last year**
|**Last year**||||
|---|---|---|---|
||**Reason for transfer and where endowment is converted to income,**||**Amount**
|
|||**legal power for its conversion**||
|Between unrestricted and|Transfer from|unrestricted funds to cover overspend on WAP DPM|893.00|
|restricted funds|Courses grant|||
|Between endowment and|N/A||-|
|restricted funds||||
|Between endowment and|N/A||-|
|unrestricted funds||||
|||||
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
**----- Start of picture text -----**
N/A
N/A
**----- End of picture text -----**
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Legal authority (eg**
**order, governing**
**document)**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
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**----- Start of picture text -----**
- - - - -
Please give details of why remuneration or other N/A
employment benefits were paid.
Where an ex gratia payment has been made to a trustee, N/A
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**0**
**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**
-
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**Subsistence**
-
-
**Travel**
**£**
**This year**
-
-
**TOTAL**
**Accommodation**
**Other (please specify):**
-|-
-
-
**£**
**This year**
-
-|-
**Last year**
**_TRUE_**
**£**
-
-
-
-|
|---|---|---|
|||-
|
||**0**
|**0**|
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True**|**or False)**|**or False)**|||**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
|||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||**period**|
|||||**£**||**£**|**£**|||**£**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
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_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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21/04/2026
26
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees**
**On accounts for the year**
**ended**|Charity Name
The International Companion Animal Management Coalition|
|---|---|
|||
||31 December 2025
**Charity no**
**(if any)**
1192921|
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2025.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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: Date:** 22/05/2026 **Name:** KIEREN DONNELLY ACA FOR AND ON BEHALF OF ORLEIGH FOX **Relevant professional qualification(s) or body (if any):** Chartered Accountant (ICAEW) **Address:** Orleigh Fox, Chartered Accountants 33A Newleaze, Trowbridge, Wiltshire, BA14 7SD
**Oct 2018**
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
**Oct 2018**
2
**IER**