Proacc Co]tsultsD8 Ltd 86) Street. 3rd Aoor London EC2A 4NE D¢wW48r Icvllntknowl¢dgeorexpuienc¢, attd WTDpnate mBpection of thtdCjmItst10 satisfy OWPKlvu that catt prOty ofthe folkwin8 l¢prwlJtr'omB lo you. 2. W¢wnfTr thot au the &eouth8 rd$ ILave be nt•l¢ 4vwlabk to yott fwthe irfyo 3. W¢ f•Dfirm th thaEhavt beMt no ¢b4tt8¢8 in the N)liciN oth¢r th05edt9I in thr In rtty opthth. the h¢¢S arr •)prwi8ts to th¢ busJng55 aml thu¢ 4tr¢ no c4TrtÉD8entli*ditiFB wtdifdO in the r¢wJDts. best of i)w knowkdg•. of the P•th¢r5hip 48[r¢ml Dali. W¢ confirni that tkn have tto¢ 4ny Iry halJett8es t¢% th¢ matter. Iw8 and conditions im)8¢4 by the fiubkn. disclosed iti th¢ N8tt)e.' PoBitiOtt.' LI POL L
Dali Dog Rescue UK
Charity No: 1198532
Legal and Administrative Information
| Principal venue for activities | 49 Station Road |
|---|---|
| Polegate | |
| East Sussex | |
| BN26 6EA | |
| Registered Address | 49 Station Road |
| Polegate | |
| East Sussex | |
| BN26 6EA | |
| Bank | Lloyds Bank |
| Butler Place | |
| 1 Legg Street | |
| Essex | |
| CM1 1JS | |
| Independent Examiner | Waqar Ahmed FCCA ACA |
| Proacc Consulting Ltd | |
| Chartered Certified Accountants | |
| 3rd Floor, 86-90 Paul Street | |
| London | |
| EC2A 4NE |
Page 1
Trustees' Annual Report for the year 2024 - 2025
The Trustees are pleased to present their Trustees annual report together with the financial statements for the year ending 31 March 2025.
Trustees
Linda Jayne Portman (Chair) Brigitte Ann South Kyriacos Spyrou Jacqueline Mackenzie
Structure, governance and management
Governing Document
Dali Dog Rescue UK registered as a charitable incorporated organisation (CIO) with the Charity Commission in England and Wales on 6 April 2022 under charity number 1198532.
The charity's constitution was last amended on 5 January 2022.
Appointment of Trustees
Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. At present our Trustess have been selected from our known volunteer pool, for their skills and abilities.
Objectives, activities, achievements and performance
Summary of the objects of the charity set out in its governing document
The object of our CIO is, for the benefit of the Public, to relieve the suffering of dogs in Cyprus who are abandoned, stray or otherwise in need of care and attention, and which may be at risk of being euthanised, in particular, but not exclusively by:
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Providing or assisting in the provision of rehoming of such dogs.
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Assisting in the reception, treatment and care of such dogs.
Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with section 7 of the Charities and Trustee Investment (Scotland) Act 2005 and section 2 of the Charities Act (Northern Ireland) 2008.
Summary of the main activities undertaken for the public benefit in relation to these objects
We support dogs flown to the UK by the Cyprus-registered charity D.O.G Rescue Cyprus (Dali Organised Group). We introduce our charity to all new adopters bringing Dali dogs directly from Cyprus, offering guidance to help their dogs settle, and helping them access training and behavioural support in their local area.
We also help find suitable homes for dogs already in the UK when needed, fundraise to keep dogs safe in both the UK and Cyprus, and work to grow and strengthen the Dali Dog community.
Our website continues to expand as an information hub for adopters and supporters. This year, we directly supported 51 dogs into new, loving homes across the UK.
Page 2
Appreciation
We are truly grateful for the support of our Dali family. Our adopters, fosters, volunteers and donors are all an integral part of our rescue work, and we deeply appreciate their continued dedication
Financial review
The Trustees have adopted a reserves policy, which they consider appropriate to ensure the continued ability of the charity to meet its objectives. The Trustees aim to ensure reserves equal to 3— 6 months of operating expenditure are available, which we work to maintain.
Operational and Staff Report
Volunteers
Our volunteers play a vital role in every stage of our rescue work. They interview and assess prospective adopters, helping us match each dog with the right family. Some volunteers provide advice and help to monitor our groups and forums, ensuring adopters can easily find the support they need.
Our microchip administration is also carried out by a dedicated volunteer, making sure every dog is protected with the rescue’s lifelong support marked on their chip. Volunteers assist with running our auctions, supporting fundraising events, and helping to raise essential funds.
We also have a homecheck coordinator who works closely with a third-party organisation, The Animal Team, to ensure all homechecks are completed to the highest standard.
Activities
Our sister charity in Cyprus, D.O.G Rescue Cyprus (Dali Organised Group), continues to face immense pressure due to the overwhelming number of dogs in need and the significant decline in adoptions both in Cyprus and the UK.
In the UK, we have organised auctions, raffles and online appeals through our fundraising platform, FundRazr, to raise vital funds so we can continue supporting dogs in need both here and in Cyprus.
This financial year, 167 dogs flew from our sister charity to the UK (down from 244 the previous year), and 18 of these dogs travelled into foster homes to help them find a suitable adoptive family (compared to 26 the previous year). We rehomed or supported the rehoming of 51 dogs in the UK. These dogs were either flown directly into foster care or required new homes due to changes in their adopters’ circumstances—or, in some cases, adopters deciding they could no longer keep the dog. In every situation, we stepped in to ensure that no Dali dog ever becomes a burden on the already overstretched UK system.
At the year end we had two dogs in forever foster due to health concerns, two dogs permanently in kennels due to behavioural issues (a legacy from the former UK charity previously supporting them), and four dogs undergoing rehabilitation in a specialist kennel environment—one of whom is now happily in his forever home.
Our Christmas cards and calendars continue to be produced each year, helping to raise both awareness and essential funds for our ongoing work.
Page 3
As the UK econoffuc dlmate remainst4olat¢le. there Is an Increased Tlsk of more dogs needlr suPrt as faMllIesfa lo1 workin8 hours oreTnpk)ymènt situations that are no lon8ertompatiblè with owning a dog. DonatK>nsare our 11fell arKI we are hopefvl that our supporters will continue to help vs so we can keep helping the dLV who re on us. ThèA are Ongo1 corKerns regardlrq UK veterlnary practkes Introduclf¥ thelr own lntsrnal polkles for Imported dogs-NCles whlth extend beyond the official DEFRA entry requirements. We continue to monitorthe Brucellosis S[ation through experlenced, estsblshed network5 to ènsure we remaiTh informed and re5ponswe to any deveknpments. The recent Implementatlon of the Anlmal Wtlfats Bill wlll have a Sffdnfficant Impact. Pupples are now unable to enterthe UK untH theyare oldef, resu18 in many spendirq a minimum of six month5 In kennels-an outcome that tsfarfrom ideal for thelr deveh)pment. Furthem)OTe, dcrf4s who have been abused or mlated before rnscut. yJth as thosè wtth ¢ropwd tars ordocked tsi15, are now prohibited from entering the UK. These dogs. already VKtims ofcruelty. may la lrfekr kennelllnB or e¥en euthaS1a because of this legislation. It is deepty frustrat1 and heartbreakingto see a blll that fails to punlsh abusers or smu8fvs. yet severely harm5 the very doBS who rnost compassvJn. R151rq UK terinary thsts remain art OoIng concern, affecEin& t>)th dog5 in foster care and dcg5 Imf¥ with famrfieswho are stru8gllflnanCialfy. These pressures present real rtsksto the wellbeln8 of dwalready In the UL and we (fjntlnue to do evÈrythlnB we can to 5UPPOrtthem. We work closety wth the Cypfuschartty D.O.G Rescue Cyprus (Dall OrRantted Group) and have a Memorandum of Understsndin8 with them. Our role Is to supportthem In theii alm of rehomlng dogs from ndS In the local area of DalL Cyprus to prevent dogs from belNd euthanased. We al help with fiywj1 potentlal adopters In the UK for dc5that are Ilownto foster homes. Post Balonce SheÈt Evonts Thr yre rK> Post balan sheet eventsto report forthe period. Dèclaratitsn The Trustees declare thatthey have approved the Trustees, report alym. $18ned on behalf of the chariws Trustees Ltnda Portman Chali Page 4
Independent Examiner's Report to the trustees of Dali Dog Rescue UK
I report on the accounts of Dali Dog Rescue UK (CIO No: 1198532) for the year ended 31 March 2025 which are set out on pages 6 to 11.
Responsibili�es and basis of report
As the trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The trustees consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I confirm that no other matters have come to my attention that giving me cause to believe that in any material respect:
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1 the accounting records were not kept in accordance with section 130 of the Charities Act; or
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2 the accounts did not accord with the accounting records; or
-
3 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.
Waqar Ahmed FCCA ACA Proacc Consulting Ltd Chartered Certified Accountants 3rd Floor, 86-90 Paul Street London EC2A 4NE
Date:
Page 5
Dali Dog Rescue UK
Annual Accounts for the year ended 31 March 2025
| Statement of financial activities | Statement of financial activities |
|---|---|
| Note Incoming resources Donations and legacies Charitable activities Other trading activities Income from investments Total incoming resources 3 Resources expended Costs of Generating Funds Charitable activities Governance costs Total resources expended 4 Net incoming/(outgoing) resources before transfers Gross transfers between funds Net incoming/(outgoing) resources before other recognised gains/(losses) Other recognised gains/(losses) Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds Restricted income funds Total 2025 Total 2024 £ £ £ £ 79,504 - 79,504 86,773 41,251 - 41,251 65,432 4,028 - 4,028 2,364 193 - 193 80 124,976 - 124,976 154,649 1,270 - 1,270 1,130 114,392 - 114,392 141,859 3,964 - 3,964 4,376 119,626 - 119,626 147,365 5,350 - 5,350 7,284 - - - - 5,350 - 5,350 7,284 - - - - 5,350 - 5,350 7,284 16,470 16,470 9,186 21,820 - 21,820 16,470 |
The notes on page 8 to 11 form part of these accounts.
Page 6
Dall Do8 Rescue UK Annual Accounts for the year ènded 31 March 2025 Balance sheet Totrl 2024 fund5 Income fund$ 2025 Current J%ets Debtors Cash at bank and in hand 24,220 24.220 24,220 24.220 18,870 ,870 Current Ilèbllldes Creditor5= amounts falllng due wtthin one year Netcurrent assets/fllabilities) 2L820 21,820 16.470 Total Jssets less current liabilities 2L820 ,820 16.470 Creditors.. amountsfalllng due after o Netassets 21,820 210 16,470 Fund5 of the Charlty Unrestrleted funds Restricted incomè funds 21.820 21,820 16.470 Totsl funds 21,820 21,820 16.470 The notes on page 8 to 11 form part ofthese account> 518ned on behalf of the trustees: Unda Portman Chair Date: 1 2 Page 7
Notes to the accounts
1 Basis of preparation
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 notes to these accounts. The accounts have been prepared in accordance with:
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the Statement of Recommended Practice: Accounting and Reporting by Charities 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.
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the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
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and with the Charities Act 2011.
Dali Dogs Rescue UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The board of trustees has a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future. The accounts have been prepared under the going concern basis.
1.2 Change in basis of accounting
There has been no change to the accounting policies since last year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years except reclassification of income based on additional information.
2 Accounting policies
2.1 Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when:
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the charity becomes entitled to the resources;
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the trustees are virtually certain they will receive the resources; and
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the monetary value can be measured with sufficient reliability.
2.2 Incoming resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.
2.3 Grants and donations
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
2.4 Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
2.5 Contractual income and performance related grants
This is only included in the SoFA once the related goods or services have been delivered.
Page 8
Notes to the accounts (cont)
2.6 Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
2.7 Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual
2.8 Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
2.9 Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
2.10 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.
2.11 Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
2.12 Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year, and cost at least £1000. They are valued at cost.
Page 9
Notes to the accounts (cont)
| Donations and legacies Donations and gifts Gift Aid Animal rescue and adoptions Other trading activities Investments Expenditure on raising funds Charitable activities Adoptions and Transport Food and Kennels Microchip Vet Other Governance costs 3 Analysis of incoming resources Charitable activities 4 Analysis of resources expended |
Unrestricted Restricted Total Total 2025 2025 2025 2024 £ £ £ £ 74,257 - 74,257 86,773 5,247 - 5,247 - 79,504 - 79,504 86,773 41,251 - 41,251 65,432 4,028 - 4,028 2,364 193 - 193 80 124,976 - 124,976 154,649 1,270 - 1,270 1,130 1,270 - 1,270 1,130 93,107 - 93,107 115,519 5,610 - 5,610 5,732 1,325 - 1,325 2,347 13,791 - 13,791 18,086 559 - 559 174 114,392 - 114,392 141,859 3,964 3,964 4,376 3,964 - 3,964 4,376 119,626 - 119,626 147,365 |
|---|---|
| 5 Fees for examination of the accounts | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Independent examination | 1,400 | 1,400 |
| Accountancy services | 1,000 | 1,000 |
Page 10
Notes to the accounts (cont)
6 Creditors and accruals
| 6 Creditors and accruals | ||
|---|---|---|
| Amounts falling | due within | |
| This year | Last year | |
| £ | £ | |
| Accruals | 2,400 | 2,400 |
7 Transactions with trustees and related parties
All trustees are volunteers and do not receive any remuneration for their services.
No expenses were reimbursed to the trustees during the year (2024: Nil).
The charity works in partnership with a Cypriot charity, D.O.G Rescue Cyprus, which is part of the same group "Dali Organized Group". Funds of £65,379 (2024: £66,401) were transferred to the charity with regard to dog adoption fees used to prepare the dogs to fly to the UK, flights, and assistance with the maintenance of the rescue center and welfare of the dogs in Cyprus.
Page 11
Independent Examiner's Report to the trustees of Dali Dog Rescue UK
I report on the accounts of Dali Dog Rescue UK (CIO No: 1198532) for the year ended 31 March 2025 which are set out on pages 6 to 11.
Responsibilities and basis of report
As the trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The trustees consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I confirm that no other matters have come to my attention that giving 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 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.
Waqar Ahmed FCCA ACA Proacc Consulting Ltd Chartered Certified Accountants 86-90 Paul Street, 3rd Floor London EC2A 4NE
Date: 08.01.2026