REGISTERED CHARITY NUMBER:1203007
Report of the Trustees and Unaudited Financial Statements for the Period ended 31 December 2024 for
The Cairn Terrier Relief Fund
David Procter Accountancy Services Ltd 18 Redhill Grove Chorley
The Cairn Terrier Relief Fund
Report of the Trustees
for the year ended 31 December 2024
REFERENCE AND ADMINISTRATION DETAILS Registered Charity number
The charity is registered in England with the charity number 1203007
Principal Address
17 Cotherstone Close Templetown Consett Co Durham DH8 7UE
Governance and Management
The Charity was established as a CIO and was registered on 9 May 2023.
Trustees
The trustees who were appointed on 9 May 2023 and who remained in office during the year were Mrs C Hewitt
Ms L Stokel Mr J Francis Ms H Miller Mrs C Gilyeat
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The Charity is controlled by its governing document, a deed of trust, and is constituted as a charitable incorporated organisation (CIO).
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. During the financial year 2024 there have been no issues to report.
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The Cairn Terrier Relief Fund
Report of the Trustees
for the year ended 31 December 2024
OBJECTIVES AND ACTIVITIES Objectives and aims
The objective of the charity is the advancement of animal welfare by the relief of suffering and distress of Cairn Terriers through (but not limited to):
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1 supporting the rescue of any Cairn Terrier in distress or who requires to be rehomed and where necessary providing boarding facilities and vetinary attention;
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2 supporting the adoption and future responsibility for Cairn Terriers on such conditions as the charity trustees consider advantageous to the interests of such animals; and
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3 promoting the health and welfare of Cairn Terriers and encouraging improvements in the care of Cairn terriers.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general Guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
Reliance on Volunteers
The society has no employees, and is reliant on the voluntary work of its members, and in particular of its officers and committee members for all its activities.
ACHIEVEMENT AND PERFORMANCE
CHARITABLE ACTIVITIES DURING THE YEAR ENDED DECEMBER 31 2024
The charity was established to provide support for Cairn Terriers by providing support for owners and Cairn Terriers in distress through veterinary treatment, boarding and re-homing. The trustees are working to transfer the assets and liabilities and the activities of an unincorporated charity no 803599 to the CIO charity no 1203007.
RESERVES
It is the charity's policy that unrestricted funds not presently committed or invested in Tangible fixed assets should be maintained at the equivalent of 12 months expenditure in order for the charity to continue pursuing its activities should there be a period of reduced income.
Approved by the Trustees and signed on their behalf
John Francis - Trustee
Date: 1 September 2025
.
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Independent Examiner's Report to the Trustees of The Cairn Terrier Relief Fund
I report to the trustees on my examination of the accounts of The Cairn Terrier Relief Fund (the Charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Charity 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 with the examination giving me cause to believe that in any material respect;
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(1) accounting records were not kept in respect of the Society as required by section 130 of the Act; or
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(2) the accounts do not accord with those records
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.
David Procter
David Procter
Fellow of the Association of Chartered Certified Accountants
David Procter Accountancy Services Ltd
18 Redhill Grove Chorley PR6 8TU
Date: 1 September 2025
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The Cairn Terrier Relief Fund
Receipts and Payments Account for the year ended 31 December 2024
| for the year ended 31 December 2024 | |||
|---|---|---|---|
| Unrestricted fund £ INCOMING RESOURCES Incoming resources from generated funds Voluntary Income 20,321 Legacies Received 42,382 Generated Income 4,731 Investment income 6,473 Other Income - Total incoming resources 73,907 RESOURCES EXPENDED Charitable activities 56,582 Total expenditure 56,582 NET INCOMING RESOURCES 17,325 TOTAL FUNDS BROUGHT FORWARD 959,033 TOTAL FUNDS CARRIED FORWARD 976,358 Receipts and Payments Account comparative figures for the year ended 31 December 2023 Unrestricted fund £ INCOMING RESOURCES Incoming resources from generated funds Voluntary Income 22,057 Legacies Received 9,007 Generated Income 5,424 Investment income 11,788 Gift Aid - Total incoming resources 48,276 RESOURCES EXPENDED Charitable activities 76,884 Total expenditure 76,884 NET INCOMING RESOURCES (28,608) TOTAL FUNDS BROUGHT FORWARD 987,641 TOTAL FUNDS CARRIED FORWARD 959,033 |
2024 Restricted fund £ - - - - - - - - - - - 2023 Restricted fund £ - - - - - - - - - - |
Total funds £ 20,321 42,382 4,731 6,473 - 73,907 56,582 56,582 17,325 959,033 976,358 Total funds £ 22,057 9,007 5,424 11,788 - 48,276 76,884 76,884 (28,608) 987,641 959,033 |
2023 Total funds £ 22,057 9,007 5,424 11,788 - |
| 48,276 76,884 |
|||
| 76,884 (28,608) 987,641 |
|||
| 959,033 | |||
INCOMING RESOURCES Incoming resources from generated funds Voluntary Income Legacies Received Generated Income Investment income Gift Aid Total incoming resources RESOURCES EXPENDED Charitable activities Total expenditure NET INCOMING RESOURCES TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
The notes form part of these financial statements
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The Cairn Terrier Relief Fund
Statement of Assets and Liabilities
At 31 December 2024
| Statement of Assets and Liabilities At 31 December 2024 |
||||||
|---|---|---|---|---|---|---|
| CURRENT ASSETS Cash at bank NET CURRENT ASSETS Creditors Amounts falling due within one year NET ASSETS CAPITAL AND RESERVES Capital and Reserves Balance brought forward Surplus/(Deficit) for the year TOTAL FUNDS |
Unrestricted fund 976,958 976,958 600 976,358 959,033 17,325 976,358 |
2024 Restricted fund - - - - - - - |
Total funds 976,958 976,958 600 976,358 959,033 17,325 976,358 |
Unrestricted fund 959,633 959,633 600 959,033 987,641 (28,608) 959,033 |
2023 Restricted fund - - - - - - - |
Total funds 959,633 |
| 959,633 600 |
||||||
| 959,033 | ||||||
| 987,641 (28,608) |
||||||
| 959,033 |
The charity is entitled to exemption from audit for the year ended 31 December 2024.
The members have not required the charity to obtain an audit of its financial statements for the year ended 31 December 2024.
The trustees acknowledge their responsibilities for
(a) ensuring that the charity keeps accounting records that comply with the Charities Act 2011 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of the Charities Act 2011 relating to financial statements
The financial statements were approved by the Board of Trustees on 1 September 2025 and were signed on its behalf by:
John Francis - Trustee
The notes form part of these financial statements
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The Cairn Terrier Relief Fund
Notes to the Financial Statements
for the year ended 31 December 2024
1 ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Receipts and Payments Account when the money is received.
Resources expended
Expenditure is accounted for when paid and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2 ACTIVITIES FOR GENERATING FUNDS
The CIO has not yet carried out any activities.
3 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 December 2023.
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The Cairn Terrier Relief Fund
Detailed Receipts and Payments for the year ended 31 December 2024
| for the year ended 31 December 2024 | |||||
|---|---|---|---|---|---|
| Unrestricted fund £ Voluntary Income Donations 20,101 Legacies 42,382 Subscriptions 220 Generated Income Fun Days 617 Calendars 3,570 Christmas Cards 544 Investment Income Bank Interest 6,473 Total Income 73,907 Expenditure Calendars 3,028 Stall Goods - Fun Day 324 Kennelling 300 Veterinary Fees 46,205 Dog Training Costs 565 Fostering 569 Computer costs - Advertising - Newsletter - Legal & Professional Fees - Accountancy Fees 700 Insurance - Telephone 241 Trustees Expenses 2,865 Postage and Stationery 1,355 Rent Bank charges 395 Sundry 35 Donations - Total expenses 56,582 Net Income for the Year 17,325 |
2024 Restricted fund £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds £ 20,101 42,382 220 617 3,570 544 6,473 73,907 3,028 - 324 300 46,205 565 569 - - - - 700 - 241 2,865 1,355 - 395 35 - 56,582 17,325 |
Unrestricted fund £ 12,763 9,007 41 4,060 1,226 10,000 37,097 2,117 - - - 56,699 275 138 - - - 5,549 600 364 658 3,078 1,853 - 424 121 71,876 (34,779) |
2023 Restricted fund £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds £ 12,763 9,007 41 - 4,060 1,226 10,000 |
| 37,097 | |||||
| 2,117 - - - 56,699 275 138 - - - 5,549 600 364 658 3,078 1,853 - 424 121 - |
|||||
| 71,876 | |||||
| (34,779) |
Friends of the Cairn Terier Relief Fund
Detailed Receipts and Payments
for the year ended 31 December 2024
| Voluntary Income Donations Subscriptions Adoption Fee Generated Income Calendars and Cards Investment Income Bank Interest Total Income Expenditure Newsletter Postage and Stationery Sundry Total expenses Net Income for the Year |
Unrestricted fund £ 4,124 2,593 300 414 1,788 9,219 2,203 100 2,303 6,916 |
2024 Restricted fund £ - - - - - - - - - - |
Total funds £ 4,124 2,593 300 414 1,788 9,219 2,203 - 100 2,303 6,916 |
Unrestricted fund £ 4,800 4,453 - 138 1,788 11,179 4,820 - 188 5,008 6,171 |
2023 Restricted fund £ - - - - - - - - - - - |
Total funds £ 4,800 4,453 - 138 1,788 |
|---|---|---|---|---|---|---|
| 11,179 | ||||||
| 4,820 - 188 |
||||||
| 5,008 | ||||||
| 6,171 |