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86) Street. 3rd Aoor
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EC2A 4NE
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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:
- Providing or assisting in the provision of rehoming of such dogs.
- 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 lrfek*r* 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 dc*5that are Ilownto
foster homes.
Post Balonce SheÈt Evonts
Th*r* 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:
- 1 the accounting records were not kept in accordance with section 130 of the Charities Act; or
- 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:
- 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.
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
- 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:
- the charity becomes entitled to the resources;
- the trustees are virtually certain they will receive the resources; and
- 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:
1. the accounting records were not kept in accordance with section 130 of the Charities Act; or
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 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