**CHARITY REGISTERED NUMBER : 1203314**
## **SPANIEL AID CIO**
## **TRUSTEES REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31ST MARCH 2025**
Tove Accountancy Ltd Office 6, Town Hall, 86 Watling Street East, Towcester, Northants NN12 6BS
**SPANIEL AID CIO**
## **CONTENTS**
**----- Start of picture text -----**
Page 3 Legal and Administrative Information
Page 4 to 6 Trustees Report
Page 7 Independent Examiners Report to the Trustees
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 14 Notes to the Financial Statements
**----- End of picture text -----**
## **SPANIEL AID CIO**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Registered Charity No.**
## **Trustees**
## **Principal Address**
## **Independent Examiner**
**Area of Benefit**
1203314 Nicola Kebbell Julie Wright Emma Atherton Resigned 01.07.24 Dawn Dark Nerina Gill Fiona Mackay Appointed 01.11.24 1 Belle Baulk Towcester Northants NN12 6YH Michael Cooke Tove Accountancy Ltd Office 6, Town Hall 86 Watling Street East Towcester Northants NN12 BS England, Wales and Scotland
## **SPANIEL AID CIO REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025**
The Trustees present their annual report with the financial statements of the charity for the year ended 31st March 2025.
## **Structure, governance and management**
**Governance** On 30 May 2023, the Charitable Trust changed into a CIO.
## **Constitution**
CONSTITUTION ADOPTED 06 Aug 2016 as amended on 05 Oct 2016 as amended on 22 Apr 2018 as amended on 27 Jul 2019, as amended 11 March 2023, as amended 30 May 2023.
## **Trustees**
The charity is governed by the trustees board currently made up of:
|Nicola Kebbell||
|---|---|
|Julie Wright||
|Emma Atherton|Resigned 01.07.24|
|Dawn Dark||
|Nerina Gill||
|Fiona Mackay|Appointed 01.11.24|
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees is set out in the governing document.
## **Objectives and Activities**
## **Objectives**
(1) FOR THE BENEFIT OF THE PUBLIC TO RELIEVE THE SUFFERING OF DOGS NAMELY BUT NOT EXCLUSIVELY SPANIELS, WHO ARE ABANDONED, STRAY OR OTHERWISE IN NEED OF CARE AND ATTENTION, IN PARTICULAR BUT NOT EXCLUSIVELY BY PROVIDING OR ASSISTING IN THE PROVISION OF REHOMING AND FOSTERING OF SUCH DOGS AND ASSISTING IN THE RECEPTION, TREATMENT AND CARE OF SUCH DOGS. (2) TO EDUCATE THE PUBLIC REGARDING RESPONSIBLE DOG OWNERSHIP AND TO OFFER COMPREHENSIVE HELP TO ALL ADOPTERS/FOSTERERS.'
## **SPANIEL AID CIO REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 31ST MARCH 2025**
## **Achievements and Performance**
Spaniel Aid UK was set up to help with the relinquishment, rehoming and rescue of spaniels and spaniel crosses. Operating throughout the UK dogs come into rescue and are placed with a fosterer where any medical issues are dealt with, and a full assessment can be made of the type of home suitable for the dog. People can apply to adopt a dog from our website when they are ready to find their new permanent home.
During the year, we successfully rehomed 729 dogs, bringing the total number of dogs placed in new forever homes to 4,849 as of 31st March 2025. These dogs came from a range of backgrounds, including owner surrenders, strays collected by dog wardens, and dogs which were ill or mistreated, referred to us by vets and other rescue organisations.
Spaniel Aid UK is run entirely by volunteers from its Admin team, Fosterers, Home Checkers and Transporters. All of these give their time free of charge and the charity could not operate without them.
## **Public Benefit**
The Trustees are aware of the requirements of the Charities Act 2011 regarding the reporting of the public benefit of the charity. The Trustees recognize that, for the accounting year ending 31st March 2025, the trustees report is required to include such a report.
In setting the charity’s objectives and planning activities, the trustees and management have considered the Charity Commission’s general guidance on public benefit and believe that the charity meets the public benefit requirement.
## **Financial Review**
Income for the year ended March 2025 was £517,024 while expenditure was £546,019. Reserves carried forward were £323,289.
The charity is in a very good position with £312,542 in the bank along with money always available to ensure that we can meet our financial responsibilities.
We have recently opened a savings account to begin saving for a permanent headquarters which will host kennels and provide support in future for more difficult dogs.
## **Reserves Policy**
Reserves policy is one month's vets bills which is approximately £45,000, and there are adequate levels held. We have no issue with raising any required money needed in a short period of time due to our generous supporters. We continue to raise money via donations and auctions.
## **SPANIEL AID CIO REPORT OF THE TRUSTEES - CONTINUED FOR THE YEAR ENDED 31ST MARCH 2025**
## **Trustees' responsibilities statement**
The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable Incorporated Organisation and of the incoming resources and application of resources, of the Charitable Incorporated Organisation for that period. In preparing the financial statements, the trustees are required to:
|**·**|select suitable accounting policies and then apply them consistently;|
|---|---|
|**·**|observe the methods and principles in the applicable Charities SORP (FRS 102);|
|**·**|make judgements and estimates that are reasonable and prudent;|
|**·**|state whether applicable accounting standards have been followed, subject to any material|
||departures that must be disclosed and explained in the financial statements;|
|**·**|prepare financial statements on the going concern basis unless it is inappropriate to|
||presume that the Charitable Incorporated Organisation will continue in existence.|
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charitable Incorporated Organisation and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charitable Incorporated Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **The Trustees declare that they have approved the Trustees' Report above:**
## **Signed on behalf of the charity's Trustees**
**----- Start of picture text -----**
Signature Full name Position Date
Julie Wright Chair
Nicola Kebbell Treasurer
Fiona Mackay Trustee
Dawn Dark Trustee
Nerina Gill Trustee
**----- End of picture text -----**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPANIEL AID CIO FOR THE YEAR ENDED 31ST MARCH 2025**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st March 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 Trust’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**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Association of Accounting Technicians.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives 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 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.
## Michael Cooke
………………………………………….
Dated 06../10…/…2025….
Michael Cooke MAAT
Tove Accountancy Ltd, Office 6 Town Hall, 86 Watling Street East, Towcester, Northants, NN12 6BS
## **SPANIEL AID CIO STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
|Notes
**INCOMING RESOURCES**
Donations and legacies
3a
Charitable activities
3b
Other trading activities
3c
Incoming from investments
3d
Other
3e
**Total incoming resources**
**RESOURCES EXPENDED**
Raising funds
4a
Charitable activities
4b
Governance Costs
4c
**Total resources expended**
**Net movement in funds**
Total Funds Brought Forward
**Total funds carried forward**|Unrestricted
Restricted
Total
Total
Funds
Funds
**31/03/2025**
**31/03/2024**
£
£
£
£
171,150
0
171,150
176,231
343,677
0
343,677
296,496
0
0
0
0
2,197
0
2,197
2,187
0
0
0
0
**517,024**
**0**
**517,024**
**474,914**
3,518
0
3,518
3,002
539,093
0
539,093
414,603
3,408
0
3,408
4,784
**546,019**
**0**
**546,019**
**422,389**
**(28,995)**
**0**
**(28,995)**
**52,525**
352,282
0
352,282
299,757
**323,287**
**0**
**323,287**
**352,282**|
|---|---|
Details of Incoming Resources and Resources Expended are given in the notes to the financial statements. Movements in all reserves and all recognised gains and losses are shown above.
## **SPANIEL AID CIO**
## **BALANCE SHEET**
## **AS AT 31ST MARCH 2025**
|Notes
**Fixed Assets**
Tangible Assets
**Current Assets**
Stock
Sundry Debtors
7
Cash at bank and in hand
9
**Current Liabilities**
Creditors
8
**Net Current Assets**
**Total assets less current liabilities**
**Funds of the Charity**
10
Unrestricted funds
Restricted funds
**Total Funds**|0
14,051
312,542
326,593
3,303
3,303|**31/03/2025**
0
323,289
323,289
323,289
0
323,289|
0
15,639
344,450
360,089
7,806
7,806
|**31/03/2024**
0
352,283
352,283
352,283
0
352,283|
|---|---|---|---|---|
For the year in question, the Charitable Incorporated Organisation was entitled to exemption from an audit under section 477 of the Companies Act 2006.
The trustees have not required the Charitable Incorporated Organisation to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the trustees on ………………………….
and signed on its behalf by:
## Nicola Kebbell
The annexed notes form part of these financial statements.
## **SPANIEL AID CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025**
## **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 note(s) to these accounts. These 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 and with the Charities Act 2011.
## **1.2 Going concern**
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
## **1.5 Material prior year errors**
No material prior year errors have been identified in the reporting period (3.47 FRS102 SORP).
## **2. ACCOUNTING POLICIES**
## **2.1 Income**
## **Recognition of income**
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ it is more likely than not that the trustees will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.
## **Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
## **Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
## **Tax reclaims on donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **SPANIEL AID CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025**
## **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## **Income from interest**
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## **2.2 Expenditure and liabilities**
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **Governance and support costs**
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## **Deferred Income**
No material item of deferred income has been included in the accounts.
## **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts
## **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
## **2.3 Assets**
## **Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **SPANIEL AID CIO NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
|**3. ANALYSIS OF INCOME**
**a) Donations and Legacies**
Donations
Gift Aid reclaimed
Legacies and bequests
Grants
**b) Charitable activities**
Adoption Fees
Sponsorship and fundraising
Merchandise Sales
Commission
**c) Other trading activities**
Other income
**d) Incoming from investments**
Investment income
**e) Other**
Other
**Total Income**|**31/03/2025**
**31/03/2025**
**31/03/2025**
**31/03/2024**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
166,974
0
166,974
153,446
0
0
0
11,480
4,176
0
4,176
11,305
0
0
0
0
171,150
0
171,150
176,231
296,163
0
296,163
245,249
26,808
0
26,808
33,670
5,528
0
5,528
7,293
15,178
0
15,178
10,284
343,677
0
343,677
296,496
0
0
0
0
0
0
0
0
2,197
0
2,197
2,187
2,197
0
2,197
2,187
0
0
0
0
0
0
0
0
**517,024**
**0**
**517,024**
**474,914**|
|---|---|
There were no restricted funds in the prior year 31 March 2024.
## **SPANIEL AID CIO NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
|**4. ANALYSIS OF EXPENDITURE**
**a) Raising Funds**
Cost of sales
**b) Charitable activities**
Vet fees
Kennel fees
LFT and foster dog items
Specialist dog food
Behaviour support
Physio
Professional fees
Microchip costs
Transport
Overseas dog fees
Postage
Telephone
Insurance
Travel
Dues and subscriptions
Office expenses
Miscellaneous expenses
**c) Governance Costs**
Independent examiner's fees
Bank charges
**Total resources expended**|**31/03/2025**
**31/03/2025**
**31/03/2025**
**31/03/2024**
**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
3,518
0
3,518
3,002
3,518
0
3,518
3,002
482,266
0
482,266
364,601
12,675
0
12,675
14,120
3,923
0
3,923
5,099
0
0
0
0
875
0
875
1,535
3,126
0
3,126
2,088
1,450
0
1,450
0
2
0
2
0
12,599
0
12,599
8,893
0
0
0
674
2,198
0
2,198
347
0
0
0
0
6,862
0
6,862
6,555
5,909
0
5,909
5,469
306
0
306
611
4,270
0
4,270
2,914
2,634
0
2,634
1,697
539,093
0
539,093
414,603
800
0
800
800
2,608
0
2,608
3,984
3,408
0
3,408
4,784
**546,019**
**0**
**546,019**
**422,389**|
|---|---|
## **SPANIEL AID CIO NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31ST MARCH 2025**
## **5. DETAILS OF CERTAIN ITEMS OF EXPENDITURE**
|**5.1 Fees for examination of the accounts**
Independent examiner’s fees
Other fees paid to the independent examiner
**7. DEBTORS AND PREPAYMENTS**
Gift Aid Debtor
VAT
**8. CREDITORS AND ACCRUALS**
Trade Creditors
Accruals & deferred income
**9. CASH AT BANK AND IN HAND**
Cash at bank and on hand
**10. FUNDS**
General Fund|Balance
01/04/2024 Income
**£**
**£**
352,283
517,024
352,283
517,024|**31/03/2025**
**£**
800
0
**800**
**31/03/2025**
**£**
6,000
8,051
**14,051**
**31/03/2025**
**£**
0
3,303
**3,303**
**31/03/2025**
**£**
312,542
312,542
Expenditure
Transfer
**£**
(546,019)
0
(546,019)
0|**31/03/2024**
**£**
800
0
**800**
**31/03/2024**
**£**
6,000
9,639
**15,639**
**31/03/2024**
**£**
0
7,807
**7,807**
**31/03/2024**
**£**
344,450
344,450
Balance
31/03/2025
**£**
323,289
323,289|
|---|---|---|---|
There were no restricted or endowment funds in the prior year
## **11. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS**
There were no related party transactions during the year. (2024 - nil).