**Company registration number 12501343 (England and Wales) Charity registration number 1194754 (England and Wales)**
## **PAWPRINTS TO FREEDOM LIMITED**
# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **PAWPRINTS TO FREEDOM LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|R Smyth||
|---|---|---|
||C Perrin||
||T Szklarek|(Appointed 23 April 2025)|
||L Day|(Appointed 16 November 2025)|
||K Bruce|(Appointed 25 January 2026)|
||A Trewin|(Appointed 21 April 2026)|
|**Charity number**|1194754||
|**Company number**|12501343||
|**Registered office**|86 -90 Paul Street||
||London||
||England||
||EC2A 4NE||
|**Auditor**|Thomson Cooper||
||3 Castle Court||
||Carnegie Campus||
||Dunfermline||
||Fife||
||KY11 8PB||
## **PAWPRINTS TO FREEDOM LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 11|
|Independent auditor's report|12 - 14|
|Statement of financial activities|15|
|Balance sheet|16|
|Statement of cash flows|17|
|Notes to the financial statements|18 - 27|
## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MAY 2025**_
The trustees present their annual report and financial statements for the year ended 31 May 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## **Objectives and activities**
Summary of the objectives of the charity set out in its governing document.
Our primary objectives continue to focus on promoting the welfare and humane treatment of dogs in both Romania and the United Kingdom, and on relieving the suffering of animals in need of care and treatment.
To achieve these objectives, the charity undertakes the following activities:
- The humane capture and removal of stray dogs from the streets of Romania within the areas in which we operate.
- Providing relief for animals suffering or in need of care by establishing and maintaining rescue shelters, foster homes, and other facilities for their reception, care, treatment, and protection.
- The treatment, vaccination, and neutering of dogs taken into our care.
- Rehoming dogs into safe, suitable, and caring environments to ensure their long-term welfare and security.
- Providing public benefit through the rescue, protection, treatment, and rehabilitation of animals suffering from sickness, neglect, mistreatment, poor living conditions, or abuse.
- Working within local communities through spay and neuter campaigns, educational initiatives, and awareness events to encourage responsible animal ownership and the humane treatment of animals.
- Educating the public on matters relating to animal welfare and the prevention of cruelty and unnecessary suffering among animals.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## _Activities_
## **How our activities deliver public benefit**
Our main focus is to improve animal welfare and living conditions while supporting the local community in reducing the stray and nuisance dog population. This remains the core charitable purpose of Pawprints To Freedom and underpins all of the charity’s activities.
Although exact figures for the stray dog population in the areas surrounding our shelters are unavailable, the trustees monitor the charity’s impact through operational data, community feedback, and on-the-ground observation. Rescue efforts continue to prioritize the most vulnerable dogs, including mothers with young puppies, injured and elderly dogs.
During the year, 654 dogs entered Curtea de Arges Adapost Pentru Caini, primarily through direct removal from the streets of Argeș or after being handed into the shelter by members of the public.
We have been working closely with members of the public and the local council in response to nuisance dog reports and the increasing number of friendly dogs entering our care that appear to have been abandoned from homes. These dogs are often highly adoptable and therefore spend less time in the shelter, helping to improve welfare outcomes while managing shelter capacity effectively.
The trustees believe these combined efforts have contributed to a continued reduction in the stray dog population and regularly review outcomes when planning future activities. Looking ahead, the charity will continue exploring ways to further reduce the number of stray dogs and alleviate the suffering experienced by dogs living on the streets.
Our free monthly spay clinics continue to be well supported by the local community and are having a positive impact on reducing the stray population. It is often overlooked that owned dogs can also contribute to the issue when unneutered stray dogs enter private properties to mate, or when owned dogs are allowed to roam freely. In many cases, owners do not have the financial means or resources to care for unexpected litters, resulting in puppies being abandoned in rural or isolated areas.
The trustees therefore consider the spay programme to be an important long-term preventative measure that directly supports the charity’s objective of reducing stray dog numbers.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **How our activities deliver public benefit (** _**continued**_ **)**
Our contract with the mayor for the public shelter also ensures that we continue to meet the needs of the town while working towards the charity’s own aims. Under this agreement, we are contracted to capture a minimum of 42 dogs per month, provide shelter and veterinary care, and support their rehoming wherever possible. By preventing these dogs from breeding, the trustees believe the programme will help reduce the number of unwanted stray dogs born in future years. The trustees regard this preventative impact as a key indicator of the charity’s effectiveness.
The shelter continues to be the first point of contact for many local businesses, schools, and public service providers, and we are receiving an increasing number of calls from members of the public seeking assistance with animals in need. The trustees consider this willingness to contact the shelter, rather than resorting to harmful methods such as poisoning or physical harm, to reflect growing trust in the charity and its services within the community.
Alongside efforts to reduce the stray dog population, significant emphasis has also been placed on improving welfare standards and living conditions for the dogs already in our care. Many public shelters operate with limited funding and inadequate conditions, leaving dogs without access to the support they require. Through independent fundraising, the charity has been able to provide safer living environments, quality bedding, enrichment, and prompt veterinary treatment to minimize unnecessary suffering. The trustees believe that maintaining high welfare standards for dogs in our care is equally as important as supporting the wider community.
During the reporting period, the charity supported the successful adoption of 938 dogs, reflecting both the continued demand for the charity’s services and its ongoing commitment to achieving positive welfare outcomes for dogs in its care.
In addition, 574 dogs were placed into foster homes during the year. Foster care remained an integral part of the charity’s operating model, providing appropriate home environments for dogs requiring additional support, behavioural assessment, or recovery, while also assisting with the effective management of shelter capacity.
Despite a significant increase in operational activity compared to the previous year, the charity continued to meet all contractual obligations and invested in additional shelter capacity to ensure that animal welfare standards were consistently maintained.
## **Monitoring Our Aims and Objectives**
To ensure the charity continues to meet its aims and objectives, the trustees of Pawprints To Freedom hold frequent meetings to review operational processes, assess performance against objectives, and identify and monitor emerging risks.
Regular meetings are also held with team managers to ensure that important information, operational updates and improvements are effectively communicated across all volunteer teams. Feedback forms remain accessible through the charity’s website and may be completed by members of the public, adopters, volunteers, or supporters. All feedback received is reviewed and discussed by trustees and managers to help improve services, strengthen accountability and ensure volunteers are appropriately supported.
Trustees and volunteers from the charity undertake multiple visits to Romania each year in order to review shelter maintenance, animal welfare standards, transport arrangements, security measures and record-keeping procedures. These visits also provide opportunities to meet with managers, staff and local authorities with whom the charity works, enabling discussions around community education, awareness raising and the promotion of humane treatment and understanding of dogs within the local area.
The charity also maintains regular communication with volunteers through newsletters and updates distributed by email throughout the year.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## _**Additional Details of Objectives and Activities**_
## **Our Spay Campaigns**
Many members of the local community surrounding our Romanian shelters are unable to afford spaying and neutering for their animals. In addition, dogs are not always kept in secure environments and some owners, often due to a lack of education or resources, allow their dogs to roam freely or keep them chained outside their properties. This frequently results in accidental mating and the birth of unwanted puppies, which owners are often unable to care for adequately.
It is widely recognised that one unspayed female dog, together with her offspring and subsequent generations, can result in as many as 67,000 dogs over a six-year period if none are neutered. The trustees therefore consider preventative neutering to be essential in reducing long-term animal suffering, limiting the number of unwanted puppies entering shelters and reducing the stray dog population.
To support this objective, our collaboration with the German charity Tierhilfe Hoffnung Association - Smeura Dog Shelter continued throughout this year. Through this partnership, free monthly spay clinics were provided collaboratively by this organisation at our shelter for the Curtea de Argeș community.
Between June 2024 and May 2025, 624 dogs and cats were neutered. The trustees intend to continue supporting these monthly clinics in the coming year, with the aim of increasing their impact further.
## **Community outreach**
The charity’s outreach work focuses on education, community support and the promotion of improved welfare standards for dogs. Trustees consider these activities to be an important part of addressing the underlying causes of the stray dog population and promoting humane attitudes towards animals.
Our Shelter Manager, Mariana Parker, continued to visit local schools throughout the year and, on occasion, assisted with the humane removal of stray dogs from school premises. These visits provide opportunities to educate younger generations about compassion, responsible behaviour towards animals and the humane handling of dogs.
Trustees regard engagement within schools and the wider community as an important long-term preventative measure in reducing future stray populations. Through her continued presence within the community and her direct involvement in rescue work alongside her husband, Mrs. Parker has become a respected and trusted figure locally. As a result, members of the public increasingly contact the shelter for assistance when animals are found in need, reflecting growing awareness and trust in the charity’s work.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **Achievements and performance**
## **Summary of the Main Achievements of the Charity during the year**
Throughout the year, trustees and volunteers from Pawprints to Freedom continued to undertake regular visits to Romania in support of the charity’s operational and welfare objectives.
These visits focused on:
- Improving shelter facilities through repairs, maintenance and the construction of additional kennels.
- Exploring opportunities for additional shelter space and land that would provide safe, cost-effective accommodation with improved living conditions, including reduced kennel density and increased open exercise areas for dogs.
- Supporting rescuers and foster providers who care for the charity’s dogs by assisting with maintenance and animal care.
- Building and maintaining positive relationships with local communities, shelter workers and individuals
- connected to the charity’s activities.
- Working directly with dogs to support their socialisation, handling and preparation for adoption or foster placements.
- Updating dogs’ records on Shelter Manager and the charity’s social media platforms to support adoption and foster matching processes.
The expansion of the public shelter continued throughout the year, enabling the charity to rescue increasing numbers of dogs from the local community, as well as accept dogs and puppies brought directly to the shelter by members of the public. Trustees believe this additional capacity has been important in supporting both animal welfare and community needs within the region. The charity also continued planning further developments aimed at improving the wellbeing of shelter dogs and providing additional enrichment opportunities in the coming year.
During the financial year, the charity’s UK kennels, Our Safe Haven, continued to benefit from strong community support, enabling meaningful improvements to be made for the dogs in our care. Following a number of successful community-led fundraising events, the charity was able to enhance exercise and socialisation areas within the kennels. Improvements included the expansion of off-lead exercise spaces, upgrades to enrichment areas, and the creation of a more stimulating and comfortable environment for resident dogs.
Volunteer days continued to play an important role throughout the year, bringing together dedicated supporters who generously contributed their time and skills to assist with ongoing improvements at Our Safe Haven. Their efforts helped ensure that funds raised were used as effectively as possible, enabling the charity to maximise the impact of available resources for the benefit of the dogs in our care.
Fundraising activity also remained strong during the year, with trustees, staff and volunteers attending local fayres, dog shows, markets, school events and car boot sales. These events provided valuable financial support towards continued kennel development and welfare improvements.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **Annual Rescue Gala Fundraiser**
On 13 September 2024, the charity held its first Annual Rescue Gala Fundraiser in Nantwich, bringing together supporters, volunteers, adopters and members of the local community in support of the charity’s work. The event marked an important milestone in the charity’s fundraising activities.
The trustees were delighted to welcome our Shelter Managers, Mariana and Tony Parker, together with rescuer Cerasela, who travelled from Romania to attend the event. Their presence provided guests with a valuable opportunity to learn more about the charity’s work on the ground, the challenges faced by stray dogs in Romania, and the impact of the charity’s rescue, welfare and rehoming programmes.
The evening featured a variety of fundraising and entertainment activities, including a silent auction, casino-style games using fun money, a photo booth and a live band. The trustees are extremely grateful to the businesses, sponsors, volunteers and supporters who donated these services or provided them at significantly reduced cost, helping to maximise the funds raised for the charity.
The event was exceptionally well attended and provided supporters with the opportunity to engage directly with those involved in the day-to-day rescue and care of the dogs. It also helped raise awareness of the charity’s activities and future plans in both the UK and Romania.
The trustees are pleased to report that the Gala raised approximately £3,400 for the charity. These funds will support ongoing animal welfare activities, including veterinary treatment, shelter improvements, rescue operations and the care of dogs awaiting adoption.
The success of this inaugural event demonstrated the strength of support for the charity and has encouraged trustees to explore opportunities for future gala fundraising events as part of the charity’s wider fundraising strategy.
The trustees believe that these combined fundraising, volunteering and improvement initiatives have had a lasting positive impact, helping to create a safer, more enriching and more comfortable environment for dogs at Our Safe Haven while they await their permanent homes.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **Our Collaboration Tools**
Workplace by Meta continued to be our volunteer collaboration platform.
During the financial year ending 31 May 2025, Workplace by Meta continued to be the charity’s primary volunteer collaboration platform.
Workplace is an online collaborative business software tool which facilitates group work, instant messaging, video conferencing and news sharing, connecting volunteers and workers across the charity. Work Chat provides a centralised hub allowing real-time communication without the need to exchange personal contact details or use personal social media accounts.
The platform is linked to the charity’s rescue email addresses and supports secure information sharing across volunteer groups. This enables efficient collaboration while supporting GDPR compliance and effective internal communication.
Following the end of the 2024/25 financial year, the charity transitioned to Slack as its primary collaboration platform. This change took place in the subsequent financial year and is therefore reported in next year’s Trustees’ Annual Report.
Everyone at Pawprints to Freedom has put their heart and soul into working to make a difference to the dogs in our care. This includes not only the staff in our shelter and kennels, but also the wonderful volunteers across our teams, not forgetting the tireless efforts of the Trustees. In 2025/2026, we aim to recruit more staff at both the shelter and kennels with emphasis not only on the care of the dogs, but also to improve our media coverage which should help in raising awareness and funds.
Our charity is privileged to have over 150 virtual volunteers! We are so grateful to them all, as well as those who visit our kennels to walk and enrich our dogs' lives, and many others who attend community events to raise funds. Their passion and dedication to animal welfare is at the heart of the rescue and it shows in our success and growth. We regularly extend our thanks throughout our volunteer platform and it's important to us that this report also reflects their value to our charity organisation and our gratitude to them all.
## **Financial review**
Total income during the year increased to £1,189,341 (2024: £610,827) due to increased fundraising and adoption fees. Total charitable expenditure also increased to £1,072,849 (2024: £618,815) to cover the costs to look after the dogs. The expenditure on support and governance costs increased to £16,558 (2024: £10,837 ) for the audit fee.
The surplus for the year was £116,492 (2024: deficit £7,988) with unrestricted funds at the year end of £60,486 (2024: £8,948) and restricted funds of £64,954 (2024 £nil).
## _Reserves policy_
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
Currently the level of reserves held are below this level as highlighted in our previous report. The trustees acknowledge that they have not reached this target but are continuing fundraising and aim to attain surpluses in future years to meet the objective.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## _Principal funding sources_
Our funds are managed to specific areas to fulfil our commitments and meet our goals as a rescue.
Our adoption fees provide the bulk of our funding which covers most of the healthcare and importation costs to successfully rehome dogs to families in the UK.
We run a sponsorship program for individual dogs in our care to provide for their daily needs, and where a dog has more than one sponsor, this also covers any treatment and vet fees associated with the dog’s needs.
We have a separate outreach and fund pool for our Spay Campaigns, which is invested into providing free vet care and neutering to the local community to help them manage their own stray population and reduce the number of dogs needing our care.
For dogs with substantial injuries (we see a lot of RTA victims), we share their story on our social media platforms and fundraise for this specific case to get them fully healed and free from suffering.
We also have a separate outreach and fundraising campaign when a space becomes available on a transport van and we have identified a dog that is suitable to be transported to Our Safe Haven Kennels in Nantwich. By setting a target to raise funds for the transport fees, this ensures every available space on our transport van is utilised and allows a dog to come to the UK, improving it’s chance of being adopted by facilitating a meet in person. We also use this method of fundraising for dogs who’ve been offered a foster home.
The fee per dog capture we receive from the mayor barely covers the dogs’ basic needs when they enter the shelter, so our sponsorship and monthly donation subscriptions supplement these costs.
We have been focusing on building our online auction customer base to allow us to invest into the future. Our auction income will provide building materials for more housing and enrichment in our shelters, and therefore increased comfort and safe environment for our dogs.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **Plans for future periods**
Following the successful expansion of services to support UK pound dogs and privately owned dogs requiring rehoming assistance, Pawprints to Freedom intends to continue developing these areas of work in order to provide increased support for vulnerable dogs within the UK.
During the reporting period, the charity successfully rehomed 37 owner-surrendered dogs from within the UK and rescued a further 44 dogs from UK pounds. Trustees hope to build upon this progress in the coming year and expand the charity’s ability to assist a greater number of dogs in need.
Building on objectives identified in the previous year, the trustees collaborated with one of the charity’s foster carers to purchase free-standing kennels for installation on private land in Essex, UK. This development was intended to increase the charity’s capacity to safely accommodate and support dogs arriving from Romania while they prepared for foster or permanent homes.
At the end of 2024, the first dogs travelled from the Romanian shelter facilities to the newly established kennels in Essex. Trustees consider this to be an important step in expanding the charity’s UK-based support network and improving transition arrangements for dogs entering care within the UK.
The trustees continue to explore opportunities to purchase land or kennel facilities of the charity’s own in order to further expand capacity and support the long-term development of its rescue and rehoming operations within the UK.
During the year, the trustees of Pawprints to Freedom considered it important for the charity to establish a formal and legitimate presence within Romania in order to strengthen and support its long-term operations. Discussions therefore began with our Shelter Manager, Mariana Parker, regarding the formation of a Romanian nongovernmental organisation (NGO).
The establishment of a Romanian NGO would allow the charity to purchase land in the organisation’s name and operate formally within Romania alongside its activities in the United Kingdom. Trustees and Mrs. Parker subsequently began the application process, and confirmation was received in July 2024 that the proposed name, Asociatia Prietenii Mei Cateii Si Alte Anima Le, had been accepted.
Following several months of legal and administrative procedures, the organisation was formally approved by the court and officially established in November 2024. Since the registration of the NGO, the trustees have begun searching for suitable land on which to build an independently operated shelter, with the intention of running it alongside Curtea de Arges Adapost Pentru Caini in support of the charity’s wider animal welfare objectives in the region.
Spay campaigns have always been a great focus for our rescue and we will continue to plan and expand these going forward, in hope that we can broaden our reach and impact a wider area of Romania.
## **Structure, governance and management**
## **Constitution**
The charity is a charitable company limited by guarantee. The company was incorporated under a Memorandum and Articles of Association on 6 March 2020 and is a registered charity, charity number 1194754 . It received charitable status on 10 June 2021.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
K Drain (Resigned 31 December 2024) R Smyth C Barnes (Resigned 15 February 2026) C Perrin C Bracken Knighton (Appointed 1 January 2025 and resigned 24 September 2025) H Mountjoy-Hicks (Appointed 31 December 2024 and resigned 20 April 2026) T Szklarek (Appointed 23 April 2025) L Day (Appointed 16 November 2025) K Bruce (Appointed 25 January 2026) A Trewin (Appointed 21 April 2026)
## _Recruitment and appointment of trustees_
When selecting new trustees we either look at our team of volunteers - having already experienced and learned the running of the rescue, or external applicants are considered based on their experience, knowledge and background. Full disclosure is given to the nature of their role and the responsibilities which come with their role. Training is provided by the existing trustees through video conferencing, training and process documents with supporting documents from outside authorities i.e. DEFRA where necessary, and ongoing weekly meetings ensure this is kept up to date.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).
The company's current policy concerning the payment of trade creditors is to:
- settle the terms of payment with suppliers when agreeing the terms of each transaction;
- ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and
- pay in accordance with the company's contractual and other legal obligations.
Trade creditors of the company at the year end were equivalent to 30 day's purchases, based on the average daily amount invoiced by suppliers during the year.
## **Organisational Structure**
Our charity has a team structure of volunteers, with each team being supported by a team leader or multiple team leaders if the size of the team requires them. Each team/team leader has an overseeing manager who meets with the trustees regularly to discuss changes, new projects and issues that have been escalated through the management ladder. Each team has training documents specific to their roles and access to training platforms to support their roles. They also have a running team chat group for guidance and questions and receive video conferencing where visual teaching is necessary.
Our volunteers oversee the day to day running of the adoption and transport processes, as well as keeping up-todate information on all applicants, adopters and fosters, and the dogs in our care.
These roles are split into teams for: systems, adoptions, rescuers, social media, transport, microchips and contracts, home checks and matching, fundraising, sponsorship, aftercare, albums and applications.
Most of their volunteered time is carried out virtually across our online platforms and communications within and between teams are made through Workplace.
We also have volunteers in the public, holding stalls and events for fundraising and awareness as detailed elsewhere in our report.
Our shelters and Our Safe Haven Kennels have regular paid staff and carry out their own risk assessments which are reviewed yearly or sooner where necessary.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **Statement of trustees' responsibilities**
The trustees, who are also the directors of Scottish Mediation for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Auditor**
Thomson Cooper were appointed as auditor to the company and a resolution proposing that they be re-appointed will be put at a General Meeting.
## **Disclosure of information to auditor**
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.
The trustees' report was approved by the Board of Trustees.
R Smyth **Trustee**
C Perrin **Trustee**
28 June 2026
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## **PAWPRINTS TO FREEDOM LIMITED**
## **INDEPENDENT AUDITOR'S REPORT**
## **TO THE TRUSTEES OF PAWPRINTS TO FREEDOM LIMITED**
## **Opinion**
We have audited the financial statements of Pawprints to Freedom Limited (the ‘charity’) for the year ended 31 May 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 May 2025 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
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## **PAWPRINTS TO FREEDOM LIMITED**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF PAWPRINTS TO FREEDOM LIMITED**
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: cut-off and classification of donations and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing, cut-off and completeness of donations, including identifying donations underlying restriction and identify the appropriate related period of the donation, reviewing the allocation of income to the correct fund and reviewed areas of judgement for indicators of management bias.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with management (as required by auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, the Charities Act 2011, and the Charities (Accounts and Reports) Regulations 2008, together with the requirements of the Charities SORP (FRS 102).
We assessed the extent of compliance with the laws and regulations identified above by inspecting relevant legal and regulatory correspondence and making enquiries of management and those charged with governance.
We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, including financial reporting and taxation legislation, and we assessed the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.
We communicated identified laws and regulations throughout our team and remained alert to any indications of noncompliance throughout the audit. However, the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud we identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates and identified related parties.
- 13 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF PAWPRINTS TO FREEDOM LIMITED**
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Other matters**
The financial statements of the Charity for the year ended 31 May 2024 were not subject to audit, as the Charity was outwith the scope of statutory audit requirements in that period. Accordingly, no audit opinion was expressed on those financial statements. The current year is the first period for which the Charity has been subject to audit and, therefore, this is the first year in which we have expressed an audit opinion on the Charity’s financial statements prepared in accordance with FRS 102 and the Charities SORP.
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
## **Fiona Haro (Senior Statutory Auditor)**
For and on behalf of Thomson Cooper, Statutory Auditor Dunfermline 29-06-26 Date: .........................
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
- 14 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MAY 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
408,384
367,100
Charitable activities
**3**
311,935
-
Other trading activities
**4**
101,922
-
**Total income**
822,241
367,100
**Expenditure on:**
Raising funds
**5**
75,769
-
Charitable activities
**6**
694,934
302,146
**Total expenditure**
770,703
302,146
**Net income/(expenditure) and**
**movement in funds**
51,538
64,954
**Reconciliation of funds:**
Fund balances at 1 June 2024
8,948
-
**Fund balances at 31 May**
**2025**
60,486
64,954|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
775,484
298,834
30,580
311,935
174,908
7,300
101,922
99,205
-
1,189,341
572,947
37,880
75,769
51,218
-
997,080
529,717
37,880
1,072,849
580,935
37,880
116,492
(7,988)
-
8,948
16,936
-
125,440
8,948
-|**Total**
**2024**
**£**
329,414
182,208
99,205
610,827
51,218
567,597
618,815
(7,988)
16,936
8,948|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 15 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **BALANCE SHEET**
## _**AS AT 31 MAY 2025**_
|**Notes**
**Current assets**
Stocks
**11**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**The funds of the charity**
Restricted income funds
**15**
Unrestricted funds
**16**|**2025**
**£**
500
23,119
139,914
163,533
(38,093)|**£**
125,440
64,954
60,486
125,440|**2024**
**£**
500
-
23,209
23,709
(14,761)|**£**
8,948|
|---|---|---|---|---|
|||||-
8,948|
|||||8,948|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 28 June 2026
R Smyth C Perrin **Trustee Trustee**
- 16 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 MAY 2025**_
|**2025**
**Notes**
**£**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
operations
**20**
**Net cash generated from investing activities**
**Net cash generated from financing activities**
**Net increase/(decrease) in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**
**Relating to:**
Cash at bank and in hand
Bank overdrafts included in creditors payable
within one year|**2024**
**£**
**£**
111,356
-
-
111,356
23,209
134,565
139,914
(5,349)|**£**
(13,666)
-
-
(13,666)
36,875
23,209
23,209
-|
|---|---|---|
- 17 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **1 Accounting policies**
## **Charity information**
Pawprints to Freedom Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 86 -90 Paul Street, London, EC2A 4NE, England.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
## **1.2 Going concern**
The trustees are focussed on increasing funds and the charity has the continued support of the trustees therefore at the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next twelve months.. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Outlet , auction sales and treat box subscriptions are recognised when goods are delivered.
Fundraising income is recognised on receipt.
Adoption fee income is recognised at the point of contract signing and receipts of fees.
- 18 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 19 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Income from donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|Donations and gifts|408,384|367,100|775,484|298,834|30,580|329,414|
## **3 Charitable activities**
|Adoption Fees
Analysis by fund
Unrestricted funds - general
Restricted funds|**2025**
**£**
311,935
311,935
-|**2024**
**£**
182,208|
|---|---|---|
|||174,908
7,300|
- 20 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2025**_
## **4 Income from other trading activities**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Fundraising events|101,922|99,205|
|**5**|**Expenditure on raising funds**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||**Fundraising and publicity**|||
||Advertising|986|1,535|
||Other fundraising costs|3,267|1,319|
|||4,253|2,854|
||**Trading costs**|||
||Other trading activities|71,516|48,364|
||Total costs|75,769|51,218|
- 21 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2025**_
## **6 Expenditure on charitable activities**
|**Direct costs**
Staff costs
Food and other costs
Foster and kennel costs
Preps and other costs
Transport and import costs
Vet
Pubic shelter wages and running costs
Rent, utilities and insurance
Other expenses
Bank and other charges
**Share of support and governance costs (see note 7)**
Support
Governance
**Analysis by fund**
Unrestricted funds
Restricted funds|**Core**
**2025**
**£**
198,326
45,102
12,064
43,117
187,558
179,392
246,481
44,632
12,587
11,263
980,522
4,917
11,641
997,080
694,934
302,146
997,080|**Core**
**2024**
**£**
168,642
58,267
13,538
4,785
33,442
101,054
130,864
35,639
1,490
9,039|
|---|---|---|
|||556,760
3,920
6,917|
|||567,597|
|||529,717
37,880|
|||567,597|
## **7 Support costs**
|IT and subscriptions
Travel expenses
Audit fees
Accountancy
Legal and professional|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
4,176
-
741
-
-
7,000
-
3,660
-
981
4,917
11,641|**2025**
**£**
4,176
741
7,000
3,660
981
16,558|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
3,743
-
177
-
-
-
-
5,128
-
1,789
3,920
6,917|**2024**
**£**
3,743
177
-
5,128
1,789|
|---|---|---|---|---|
|||||10,837|
All costs are allocated on a direct basis,
- 22 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **9 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2025**
**Number**
9
**2025**
**£**
186,575
8,755
2,996
198,326|**2024**
**Number**
10|
|---|---|---|
|||**2024**
**£**
162,168
4,001
2,473|
|||168,642|
There were no employees whose annual remuneration was more than £60,000.
## **Remuneration of key management personnel**
The charity considers its key management personnel comprise the Trustees, who are not remunerated.
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Stocks**
|Finished goods and goods for resale
**12**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income|**2025**
**£**
500
**2025**
**£**
17,922
5,197
23,119|**2024**
**£**
500|
|---|---|---|
|||**2024**
**£**
-
-|
|||-|
- 23 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2025**_
## **13 Creditors: amounts falling due within one year**
|**Notes**
Bank overdrafts
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
**14**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
5,349
982
406
16,205
15,151
38,093
**2025**
**£**
2,996|**2024**
**£**
-
4,114
5,725
3,172
1,750|
|---|---|---|
|||14,761|
|||**2024**
**£**
2,473|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **15 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At**|**1 June**|**Incoming**|**Resources**|**At 31 May**|**At 31 May**|
|---|---|---|---|---|---|---|
|||**2024**|**resources**|**expended**||**2025**|
|||**£**|**£**|**£**||**£**|
|New Land fund||-|42,100|-||42,100|
|Fundraisers||-|325,000|(302,146)||22,854|
|||-|367,100|(302,146)||64,954|
|**Previous year:**|**At**|**1 June**|**Incoming**|**Resources**|**At 31 May**||
|||**2023**|**resources**|**expended**||**2024**|
|||**£**|**£**|**£**||**£**|
|Fundraising for individual dogs||-|30,580|(30,580)||-|
|Neuter fund||-|7,300|(7,300)||-|
|||-|37,880|(37,880)||-|
- 24 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2025**_
## **15 Restricted funds**
## **(Continued)**
## **Fundraisers**
Funds raised by individual donations to cover costs to care for specific dogs rescued and in need of specific care for example vet care, transport costs for rescue from public kennels, food costs for winter etc and to cover various general costs of running the shelter.
The funds held at 31 May 2025 are made up as follows:
## **New Land fund**
Funds raised to secure land and build own safe haven kennels in Romania.
## **16 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 June**|**Incoming**|**Resources**|**At 31 May**|
|---|---|---|---|---|
||**2024**|**resources**|**expended**|**2025**|
||**£**|**£**|**£**|**£**|
|General funds|8,948|822,241|(770,703)|60,486|
|**Previous year:**|**At 1 June**|**Incoming**|**Resources**|**At 31 May**|
||**2023**|**resources**|**expended**|**2024**|
||**£**|**£**|**£**|**£**|
|General funds|16,936|572,947|(580,935)|8,948|
- 25 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2025**_
## **17 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 31 May 2025:**
Current assets/(liabilities)
60,486
64,954
60,486
64,954
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 31 May 2024:**
Current assets/(liabilities)
8,948
-
8,948
-|**Total**
**2025**
**£**
125,440|
|---|---|
||125,440|
||**Total**
**2024**
**£**
8,948|
||8,948|
## **18 Operating lease commitments**
## **Lessee**
The operating leases represent leases of £20,000 annually for rent of kennels from third parties. The leases are negotiated over terms of 6 years and 11 months and rentals are fixed for that period. The lease has a remaining 3 years and 1 month before it expires.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
|Within one year
Between two and five years|**2025**
**£**
20,000
21,667
41,667|**2024**
**£**
20,000
41,667|
|---|---|---|
|||61,667|
## **19 Related party transactions**
During the year, donations totalling £897 (2024: £nil) were received from the charity’s trustees. These donations were made on an arm’s length basis, with no conditions attached.
In addition, the charity received a donation of £1,200 (2024: £nil) from an organisation in which one of the charity’s trustees holds a directorship. The trustees confirm that the transaction was conducted on an arm’s length basis and that no trustee received any personal benefit from this arrangement.
There were no other related party transactions requiring disclosure during the year.
- 26 -
## **PAWPRINTS TO FREEDOM LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2025**_
|**20**
**Cash generated from/(absorbed by) operations**
Surplus/(deficit) for the year
**Movements in working capital:**
(Increase) in debtors
Increase/(decrease) in creditors
**Cash generated from/(absorbed by) operations**|**2025**
**£**
116,492
(23,119)
17,983
111,356|**2024**
**£**
(7,988)
-
(5,678)
(13,666)|
|---|---|---|
## **21 Analysis of changes in net funds**
The charity had no material debt during the year.
- 27 -