Border Collie Rescue and Rehab Centre
Report of the Trustees and Unaudited Financial Statements Year Ended 31 August 2025
Registered Charity Number: 1200171
Border Collie Rescue and Rehab Centre
Report of the Trustees and Unaudited Financial Statements
Year Ended 31 August 2025
Contents
| Page: | |
|---|---|
| 1. | Legal and Administrative Information |
| 2 - 4. | Trustees’ Report |
| 5. | Independent Examiner’s Report |
| 6. | Statement of Financial Activities |
| 7. | Balance Sheet |
| 8 - 11. | Notes and Accounting Policies |
Border Collie Rescue and Rehab Centre
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Legal and Administrative Information Year Ended 31 August 2025
| Status | The organisation is a Charitable Incorporated Organisation, incorporated on |
|---|---|
| and registered as a charity on 25 August 2022. It is governed by a | |
| Constitution, signed by the Trustees on that date. | |
| Trustees | Diane Hart |
| Karen Morris | |
| Constance Morgan | |
| Gillian Jones (appointed 4 January 2025) | |
| Jacob Jones (resigned 4 January 2025) | |
| Registered Address | Penpompren |
| Llanfihangel Ar Arth | |
| Pencader | |
| Ceredigion | |
| SA39 9JE | |
| Independent Examiner | Jenny Regan |
| Penlon | |
| Llanddewi Brefi | |
| Tregaron | |
| Ceredigion | |
| SY25 6RX | |
| Bankers | CAF Bank Limited |
| 25 Kings Hill Avenue | |
| Kings Hill | |
| West Malling | |
| Kent | |
| ME19 4JQ |
Border Collie Rescue and Rehab Centre
Trustees’ Report Year Ended 31 August 2025
Structure, Governance and Management Type of Governing Document
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The charity is governed by a Constitution drawn up in accordance with the Charity Commission suggested governing document for a Charitable Incorporated Organisation.
How is the Charity Constituted
The charity is registered as a Charitable Incorporated Organisation with no voting members other than the trustees.
Trustee Selection Methods
The first trustees were appointed on the date of incorporation. Apart from the first 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.
Objective and Activities
Summary of the Objects of the Charity Set Out in Its Governing Document
The objects of the charity are:
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1) The rescue and provision of shelter, relief and rehabilitation for unwanted and discarded dogs and, in particular the breed known as Border Collies.
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2) To bring back such dogs to health and well being and eventually seek and repatriate them to suitable alternative homes and owners.
Summary of the Main Activities in Relation to These Purposes for the Public Benefit
The main activities of the charity in relation to the activities as stated above are:
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1) The rescue of Border Collies, referred to the charity by other rescue organisations, by vets and directly by owners who are, for whatever reason, unable to keep their dogs.
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2) The care and treatment of dogs in the Centre. All dogs on arrival at the Centre are treated for worms and fleas, spayed if necessary, and brought back to health.
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3) The rehabilitation of dogs with behavioural problems caused by the stress of their previous lives.
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4) The rehoming of dogs in suitable, vetted homes, once considered to be ready for this.
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5) Ongoing support and welfare advice for new owners of rehomed dogs on a 24/7 basis for the whole life of the dog.
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6) The long term care of dogs where there is no hope of rehabilitation due to their mental health, or where the dogs’ physical health means they cannot be rehomed.
The trustees have had regard to and complied with the Charity Commission’s guidance on public benefit.
Contributions Made by Volunteers
The charity has 2 volunteers who help with dog walking. There are currently no plans to increase the number of volunteers. Volunteers need to be very experienced at dealing with Border Collies and with dogs generally, so before any new volunteers can work directly with the dogs a period of assessment and training would be necessary. Volunteers also help with social media presence, and with publicity and fund raising. Many of our supporters also donate essentials such as worming and flea medication. The trustees are very grateful for all that is done by their volunteers. .
Border Collie Rescue and Rehab Centre
Trustees’ Report Year Ended 31 August 2025
Achievements and Performance
Summary of the Main Achievements of the Charity
Over the last year the charity continued to successfully rehome Border Collies. We have also rehabilitated a large number of dogs in order to get them safely into loving homes. In the year the Charity has taken in 80 dogs and has rehomed 120. Sadly, there are always a number of dogs who have to be euthanized due to
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physical or mental health problems which means it was not possible to rehabilitate them. Wherever possible, if dogs cannot be rehomed, they are given a home at the Centre. At any one time there are more than 15 dogs in long term care.
Work continued in the year on improving the accommodation for the dogs. The charity has a policy of housing the dogs in social groups in “rooms” rather than in kennels, as this provides stimulation and leads to happier animals.
During the year an agility course was created in order to give the dogs mental stimulation and exercise. An area has already been dug out in preparation for this. The kennel barn was insulated and a retirement block was built to house the elder dogs who prefer a more peaceful life.
Due to the increasing difficulties of managing both the objectives re care and rehoming of the dogs and also the need for a social media presence talks have commenced on ways of adapting the charity to meet all needs in the most effective way, with the welfare of the dogs as a priority. These talks are at a very early stage, and no decisions have been taken as yet.
The trustees and the dogs would like to give a huge thank you for all of the generous donations received. Without the support of our supporters, none of this work would be possible.
Financial Review
At the end of the period the charity held funds of £315,913. Of which £2,353 is for restricted purposes. Funding for normal activities is from a mix of donations, grants, and fundraising activities. Funding for the purchase of land, and for the refurbishment of the building was initially by way of a loan of £100,000 from the Communities Investment Fund through the Welsh Council for Voluntary Action. This loan was repaid in the year, and donations have enabled the continuing development of the Centre as noted above.
Policy on Reserves
At present no funds are available to set aside as long term reserves, as funds are needed to complete the works described above. It is the trustees’ intention, once building work has been completed, to set aside funds as and when available so that there are funds in hand to upkeep the property so that it provides the best possible accommodation for the rescued dogs.
Risk Review
The trustees consider that the major risk to the charity is the risk of financial insecurity. This is mitigated by a continuous programme of fundraising through social media, which has so far proved to be very successful. The trustees are also aware of the risk of mismanagement of the charity. However, Diane Hart has had very long experience of managing the Sanctuary before it became a charity and is aware of the pitfalls. All decisions are discussed by the trustees in on-line meetings, and the trustees have access to advice from the Charity Commission, which is regularly posted on social media.
Border Collie Rescue and Rehab Centre
Trustees’ Report Year Ended 31 August 2025
Declaration
The Trustees declare that they have approved the Trustees’ Report above.
Approved by the board of trustees on 25 April 2026 and signed on its behalf by:
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Diane Hart Managing Trustee
Company Registration Number: CIO 30072 Registered Charity Number: 1200171
Independent Examiner’s Report To the Trustees of The Border Collie Rescue and Rehab Centre
I report to the trustees on my examination of the accounts of the above charity for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“The Act”).
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 have completed my examination. I confirm that no material matters have come to my attention in connection with the examination, which gives 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
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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 for the accounts to 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.
Jenny Regan
Date 27 May 2026
Penlon Llanddewi Brefi Tregaron SY25 6RX
The Border Collie Rescue and Rehab Centre
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| Year Ended 31 August 2025 | |||||
| **Unrestricted ** | Restricted | Total | Total | ||
| Note | Funds | Funds | **2025 ** | 2024 | |
| £ | £ | £ | |||
| Incoming resources | |||||
| Income and endowments from: | |||||
| Donations | 85,050 | - | 85,050 | 204,996 | |
| Gift Aid | 98,469 | - | 98,469 | 12,106 | |
| Interest receivable | 136 | - | 136 | 134 | |
| Sundry income | - | - | - | 100 | |
| Incoming resources from | |||||
| charitable activities: | |||||
| Adoption fees | 11,300 | - | 11,300 | 17,150 | |
| Grants receivable | 2 | - | 13,853 | 13,853 | 5,000 |
| Fundraising activities | 2,357 | - | 2,357 | 10,980 |
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| _ | __ | ______ | __ | ||
|---|---|---|---|---|---|
| Total incoming resources | 197,312 | 13,853 | 211,165 | 250,466 | |
| _ | ______ | ______ | ______ | ||
| Resources expended | |||||
| Raising funds | |||||
| Charitable activities: | |||||
| Charitable costs | 3 | 79,277 | 11,500 | 90,777 | 66,583 |
| Other costs | 4 | 3,604 | - | 3,604 | 6,709 |
| _ | ______ | ______ | ______ | ||
| Total resources expended | 82,881 | 11,500 | 94,381 | 73,292 | |
| _ | ______ | ______ | ______ | ||
| Net incoming resources- | |||||
| Net income for the year | 114,431 | 2,353 | 116,784 | 177,174 | |
| Reserves brought forward | 199,129 | - | 199,129 | 21,955 | |
| _ | _ | _ | _ | ||
| Total General Funds | |||||
| at 31 August 2025 | 10 | 313,560 | 2,353 | 315,913 | 199,129 |
| ====== | ====== | ====== | ====== |
All recognised gains and losses are reflected through the Statement of Financial Activities and therefore no separate Statement of Total Recognised Gains and Losses is disclosed.
The Border Collie Rescue and Rehab Centre Balance Sheet 31 August 2025
| Notes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Fixed Assets | ||||||
| Tangible assets | 6 | 185,330 | 2,353 | 187,682 | 152,588 | |
| ______ | _____ | ______ | _ | |||
| Current Assets | ||||||
| Cash at bank and in hand | 132,533 | 3,147 | 135,680 | 66,810 | ||
| Debtors and prepayments | 7 | 973 | - | 973 | 1,897 | |
| ______ | _____ | ______ | ______ | |||
| 133,506 | 3,147 | 136,653 | 68,707 | |||
| ______ | _____ | ______ | ______ | |||
| Creditors- Amounts falling | ||||||
| due within one year | 8 | 5,275 | 3,147 | 8,422 | 22,166 |
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| ______ | _____ | ______ | ______ | ||
|---|---|---|---|---|---|
| Net Current Assets | 128,231 | - | 128,231 | 46,541 | |
| ______ | _____ | ______ | ______ | ||
| ______ | ______ | ______ | ______ | ||
| Net Assets | 313,561 | 2,353 | 315,913 | 199,129 | |
| ===== | ===== | ===== | ===== | ||
| Total Funds | |||||
| Unrestricted funds | |||||
| General funds | 10 | 313,560 | - | 313,560 | 199,129 |
| Restricted Funds | 10 | - | 2,353 | 2,353 | - |
| ______ | ______ | ______ _ |
|||
| Total Funds | 313,560 | 2,353 | 315,913 | 199,129 | |
| ===== | ===== | ===== | ====== |
The accounts were approved by the board of trustees on 25 April 2026 and signed on its behalf by:
____ Diane Hart Trustee
The Border Collie Rescue and Rehab Centre
Notes to the Accounts Year Ended 31 August 2025
1. Principal Accounting Policies
Basis of Accounting
These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice (FRS102), Accounting by Charities, issued in January 2019 and with the Charities Act 2011.
Incoming Resources
All incoming resources are recognised in the Statement of Financial Activities when the charity becomes entitled to the resources, when it is more likely than not that the trustees will receive the resources, and the monetary value can be assessed with reasonable certainty.
Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both those costs that can be allocated directly to such activities and those costs of an indirect nature to support them.
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Governance costs include those cost associated with the constitutional and statutory requirements of the charity and include the independent examiner’s fees and costs linked to the strategic management of the charity.
Depreciation
Fixed assets are recorded at cost at time of acquisition. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:
Land & buildings Nil Fixtures & fittings 25% per annum
The property has not been depreciated in these financial statements as it was acquired shortly before the previous year end and is still in the process of being adapted to suit the needs of the charity in the current year, and so, in the opinion of the trustees, will increase in value. When all building work on the property has been completed, depreciation will commence to write the cost off evenly over its expected useful life.
The Border Collie Rescue and Rehab Centre
Notes to the Accounts(continued) Year Ended 31 August 2025
2. Analysis of Income
| Grants receivable comprised: | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| £ | £ | £ | £ | |
| Belfort Trust | - | 4,000 | 4,000 | - |
| The Dibnah Foundation | - | 7,500 | 7,500 | - |
| The Kennel Club of Great Britain | - | - | - | 5,000 |
| The Great Dane Association | - | 2,353 | 2,353 | - |
| _ | __ | _ | _ | |
| - | 13,853 | 13,853 | 5,000 | |
| ====== | ======= | ====== | ====== |
3. Analysis of Expenditure
| Analysis of Expenditure | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| £ | £ | £ | £ | |
| Bank charges | 3,111 | - | 3,111 | 1,626 |
| Depreciation | 9,255 | - | 9,255 | 4,493 |
| Dog feed and bedding | 11,172 | - | 11,172 | 13,094 |
| Insurance | 251 | - | 251 | 215 |
| Motor and travel costs | 4,355 | - | 4,355 | 6,249 |
| Office costs | 1,850 | - | 1,850 | 211 |
|---|---|---|---|---|
| Premises costs | 5,404 | - | 5,404 | 4,952 |
| Publicity and branding | - | - | - | 433 |
| Sundry costs | 780 | - | 780 | 516 |
| Vets’ fees and hygiene costs | 11,785 | 11,500 | 23,285 | 18,832 |
| Wages and casual help | 31,314 | - | 31,314 | 15,962 |
| __ | ______ | ______ | _ | |
| 79,277 | 11,500 | 90,777 | 66,583 | |
| ======= | ===== | ===== | ====== |
The above costs are all allocated directly to activities.
4. Other Costs
Other costs comprised:
| Other costs comprised: | ||
|---|---|---|
| 2025 | 2024 | |
| Total | Total | |
| Independent Examiner’s remuneration | 500 | 500 |
| Legal and professional fees | 3,000 | 25 |
| Loan interest | 104 | 6,184 |
| ______ | _____ | |
| 3,604 | 6,709 | |
| ===== | ===== |
5. Staff Numbers
The average number of staff employed during the year was 1 (2024:1) Staff wages amounted to £31,314. (2024: £11,383).
The Border Collie Rescue and Rehab Centre 10
Notes to the Accounts(continued) Year Ended 31 August 2025
6 . Fixed Assets: Tangible Assets
| Land & | Equipment | Equipment | ||
|---|---|---|---|---|
| Buildings | & Fixtures | Total | ||
| £ | £ | £ | ||
| Cost or Valuation | ||||
| Brought forward | 136,877 | 20,418 | 157,295 | |
| Additions | 23,040 | 21,309 | 44,349 | |
| _ | ______ | ______ | ||
| At 31 August 2025 | 159,917 | 41,727 | 201,644 | |
| ====== | ====== | ====== | ||
| Depreciation | ||||
| Brought forward | - | 4,707 | 4,707 | |
| Charge for the year | - | 9,255 | 9,255 | |
| _ | ______ | ______ | ||
| At 31 August 2025 | - | 13,962 | 13,962 | |
| ====== | ====== | ====== | ||
| Net Book Value | ||||
| At 31 August 2025 | 159,917 | 27,765 | 187,682 | |
| ====== | ====== | |||
| ====== | ||||
| At 31 August 2024 | 136,877 | 15,711 | 152,588 | |
| ====== | ====== | ====== |
All fixed assets are held for continuing use in the charity’s activities.
The property is stated at cost at the date of acquisition plus the cost of adaptations since acquisition. In the trustees’ opinion this represents the current market value of the property.
| 7. | Debtors and Prepayments | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Donations and Gift Aid | 60 | 1,897 | ||
| Other debtors | 913 | - | ||
| ______ | ______ | |||
| 973 | 1,897 | |||
| ====== | ====== | |||
| 8. | Creditors: Amounts falling due within one year | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Accrued expenses and deferred income | 4,987 | 4,453 | ||
| Deferred grants | 3,147 | - | ||
| Other creditors | 288 | - | ||
| Loan (note 9) | - | 17,713 | ||
| _____ | _____ | |||
| 8,422 | 22,166 | |||
| ===== | ===== | |||
| The Border Collie Rescue and Rehab Centre | 11 | |||
| Notes | to the Accounts (continued) | |||
| Year Ended 31 August 2025 |
9 . Loan
In the previous two financial years the charity received a loan from the Communities Investment Fund through the Welsh Council for Voluntary Action (WCVA). The total loan was for £100,000, of which £50,000 was used to purchase the land acquired by the Charity on 14[th] August 2023. The balance of the loan was received after the year end, on 9[th] September 2023, and was to upgrade existing buildings and to build new accommodation suitable for the housing of dogs.
The loan was repayable over 25 years, commencing on 19[th] September 2023. Interest was payable at 7% on a fixed rate basis. However, thanks to the very generous donations received from the charity’s supporters, the loan has been repaid at a faster rate than this, and was fully repaid during the year.
10. Movement In Funds
| Movement In Funds | |||
|---|---|---|---|
| 2024 | Movement | 2025 | |
| £ | £ | £ | |
| Unrestricted Funds | |||
| General reserves | 199,129 | 114,431 | 313,560 |
| Restricted Funds | |||
| Great Dane Association | - | 2,353 | 2,353 |
| _ | _ | _ | |
| 199,129 | 116,784 | 315,913 | |
| ====== | ====== | ====== |
10.a Purpose of Restricted Funds
In the year a grant of £5,500 in total was received to contribute to the refurbishment of the dog barn. £2.353 was expended in the year and is shown as a restricted capital fund. The balance of £3,147 has been carried forward as a deferred grant and will be utilised in the current year.
11. Transactions with Trustees
From time to time the trustees pay expenses on behalf of the charity, and are re-imbursed for these expenses. During this year Diane Hart paid costs on behalf of the charity amounting to £5,115 for which she was repaid. She also received £3,000 for dog rehabilitation services which was authorised by the Trustees.
One of the Trustees resigned during the year and was then employed by the Charity. This was fully disclosed to the Charity Commission.
12. Capital Commitments
There were no material capital commitments as at 31 August 2025.