**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.
Page 2
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):
- 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;
- 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
- 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
.
Page 3
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;
- (1) accounting records were not kept in respect of the Society as required by section 130 of the Act; or
- (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
Page 4
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
Page 5
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
Page 6
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.
Page 7
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|