Q>mpany registration number: 14427285
Charity registration number.. 1204143
The Sheffield Retired Greyhounds Limited
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
For the period ended 31 October 2024

The Sheffield Retired Greyhounds Limited
Contents
Page
Legal and administrative information
Directors, report (incorporating the Trustees, annual report)
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the accounts
8-12

The Sheffield Retired Greyhounds Limited
Legal and administrative information
Forthe period ended 31 Ortober 2024
Registered Charity Number
1204143
Registered Company Number
14427285
Direttors (Trustees)
Matthew Hamilton
Kevin Hodson
Helena Wrigglesworth
Philip Stent
Appointed 1511112024
Resigned 1511112024
Registered Office
The Sheffield Retired Greyhounds Limited
Rotherham Gate Lodge
Howbrook Lane
Wortlev
Sheffield
S35 7EH
Accountants
Seven Hills Accountants Limited
57 8urton Street
Sheffield
56 2HH

The Sheffield Retired Greyhounds Limited
Dirertors, report {incorporating the Trustees, annual report)
Forthe period ended 31 Ortober 2024
The trustees are pleased to present their annual directors, report together with the financial
statements of the charity for the period ending 31 October 2024 which are also prepared to meet the
requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2(x)6, the
Memorandum and Articles of Association, and the charities Statement of Recommended Practice
(applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland,. FRS 1021 issued in October 2019.
Structurei governance and management
The charity is a charitable company limited by guarantee and was incorporated on 1811012022. It is
Eoverned by a memorandum and articles of association. The Company was registered as a charity on
28107123.
Overall management of the charity is the responsibility of the trustees who are appointed under the
terms of the governing document.
Objectives
The objects of the Charity are to provide relief of suffering and distress of greyhounds retired from
racing, including, but not limited to, the following=
Providing veterinary attention and treatment for those greyhounds who require it,.
Providing sanctuary for retired or unwanted greyhounds, including those with medical or
behavioural issues,.
Arranging careful and responsible re-hominE of greyhounds.
When planning the activities forthe year the charity has considered the Charity Commissions guidance
on public benefit and, in particular, the specific guidance on charities for the advancement o* animal
welfare.
Review of activities
Carrying on from the previous year the rehoming of the retired Greyhounds has been extremely
successful, and cost have been further reduced through the marketing of the breed and homing centre
combined with operational adjustments and the work of the staff in homing and looking after the
greyhounds in our care.
We have held many events which have allowed those in our community the ability to connect with
those of similar interests and meet all our retired dogs which aid greatly for those who may be lookirbg
for a little bit more companionship in their lives.

The Sheffield Retired Greyhounds Limited
Dirertors, report {incorporating the Trustees, annual report)
Forthe period ended 31 Ortober 2024
Going Concern Review
Consistency in fundraising has seen the financial side being much more supportive in the allowance of
what activities and marketing can be done to further increase the homing centres reach and target
audience.
The Stadium continues to provide support the homing centre. The Stadium supports the rehoming of
the Greyhounds as a moral duty and a thank you to the service the Greyhounds have provided them
with. There is a debt outstanding to the Stadium but there is no requirement or date to payback
outside of our means and there is no interest or penalties attached. The Sheffield Retired Greyhounds
have aEreed to pay instalments at intervals where the operation is not affected in anyway.
Reserves Policy
The charity policy on holding reserves is to hold enough money to cover all and any vet requirements
for the 28 Greyhounds in our care. Unforeseen medical issues that become evident with the
Greyhounds through genetics or age are the biggest and continued expense. We have a policy where
all the Greyhounds will receive the maximum level of care we are able to provide and the current
reserve position facilitates this. Wages are not applicable therefore redundancy and staffing costs are
not a consideration.
We intend to over the next 12 months continue to repay the debt to the stadium as per the terms
outlined in the going concern review and to build up our free reseNes to the target level of £30,000.
At the end of the current financial year the level of free reserves (not including the amounts due to
the stadium for wages) is a deficit of £79,00812023'. £43,236) lexcluding long term liabilities).
Trustees, responsibilities in relation to the financial statements
The charity trustees Iwho are also the directors of the charity for the purposes of company lawl are
responsible for preparing a Trustees, annual report and financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice). The report and accounts have been prepared in accordance with the provisions
in the Companies Act 2006 relatinE to small companies.
Company law requires the charity trustees to prepare financial statements for each period which give
a true and fair view of the state of affairs of the charitable company and the group and of the incoming
resources and application of resources, including the income and expenditure, of the charitable group
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 principle5 in the Charities SORP-
Make judgements and estimates that are reasonable and prudent,.
State whether applicable UK accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.

The Sheffield Retired Greyhounds Limited
Direttors, report (incorporating the Trustees, annual report)
For the period ended 31 October 2024
Trustees, responsibilities in relation to the financial statements (continued)
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding
the assets of the charity and the group and hence taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charity's website in accordance with legislation in the United Kingdom governing the
preparation and dissemination of financial statements.
Small company provisions
This report has been prepared in accordance with the special provisions relatinE to small companies,
subject to the small companies, regime within Part 15 of the Companies Act 2006.
Approved by the board on 1110712025 and signed on its behalf by..
M Hamilton
Trustee

Independent Examinerfs report to the Trustees of The Sheffield Retired Greyhounds Limited I'the
CompanV)
I report to the charity trustees on my examination of the accounts of the Company for the period
ended 31 October 2024.
Responsibilities and ba515 of report
As the charity's trustees of the Company land also its directors for the purposes of company lawl you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 20061'the 2006 Act'l.
HavinB satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of your charit￿5 accounts as carried out under section 145 of the Charities Act 20111'the 2011 Act'l-
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 145151 Ibl of the 2011 Act.
Independentexaminerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by section 386 of the
2006 Act; or
the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
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,. or 4. the accounts have not been prepared in
accordance with the methods and principles of the Statement of Recommended Practice for
accounting and reporting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021.
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.
Signed..
Susan Cochrane, FCA DChA
Seven Hills Accountants Limited
57 Burton Street
Sheffield
S6 2HH
Date=
15 Jul 2025

The Sheffield Retired Greyhounds Limited
Statement of Financial Activities (incorporating an intorne and expenditure statement)
for the year ended 31 October 2024
Unrestritted
fund5
2024
Unrestricted
Funds
2023
Notes
Income from:
Donations
Charitable activities
Other trading activities
27,745
57,800
74,437
29,713
59,170
83,840
Total Income
159,982
172.723
Expendlture on:
Raising fund5
Charitable activities
12,521
183,233
11,952
236.294
Total expendlture
195,754
248.246
Net Incomellexpendlturel
135,7721
175.5231
Total fund brought forward
175,5231
Total funds carrled forward
1111,2951
175,5231
The statement of financial activities includes all Éains and losses recognised in the period.
All gains and losses in the period relate to unrestricted artivities.

The Sheffield Retired Greyhounds Limited
Balante Sheet
as at 31 October 2024
2024
2023
Notes
Current assets
Stocks
Cash at bank and in hand
Total current assets
li
2,026
35,535
37,561
1,554
39,241
4D,795
Creditors.. amounts falling due within one year
12
1116,5691
184,0311
Net current a55ets
179,0081
143,2361
Total assets less current liabilities
179,0081
143,2361
Creditors.. amounts falling due after more than one year
13
132,2871
132,2871
Total net assets
1111,2951
175,5231
Funds of the Charlty
Unrestricted funds
1111,2951
175,5231
Total funds
1111,2951
175.5231
For the period ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director's acknowledge their responsibilitie5 for complying with the requirements of the Act with respect to accounting
records and for the preparation of accounts.
These accounts have been prepared in acctsrdanee with the provisions applicable to tompanies subject to small tompanies,
regime and in accordance with FRS102 SORP
The financial statements were approved and authorised for issue by the Board on 1110712025
nd signed on its behalf by..
M Hamilton
Trustee

The Sheffield Retired Greyhounds Lirnited
Notes to the Accounts
for the perlod ended 31 October 2024
l A¢countin8 Policies
lal General
The Sheffield Retired Greyhounds Limited is a charitable company in the United Kingdom limited by guarantee. In the
event that the charity is wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The
address of the registered office is given in the charity information on page l of these financial statements.
The financial statements have been prepared in accordance with the Statement tsf Recommended Practice.. Accounting and
Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (second edition), the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland IFR51021 and with the Charities Act 2011. The financial statements have taken advantage ol the
exemption to prepare a Statement of Cash Flows.
The Sheffield Retired Greyhtsunds Limited meets the definition of a public benefit entity under FRS 102. The financial
Statements are prepared under the historical cost convention. The financial statements are presented in sterling which is
the functional currency of the charity and are rounded to the nearest £.
Ibl Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the itemlsl of
income have been met, it 15 probable that the income will be received and the amount can be measured reliablv.
Income from dog welfare, adoption and homing, included in charitable activities, is recognised when a greyhound has been
successfully rehomed.
Income from Greyhound Board of Great Britain Bond, included in charitable activitie5, 15 recogni5ed when a greyhound is
taken in for rehomin8 by the Charity.
Icl Expendlture
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable
that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT 15 charged as a cost against the activity for which the expenditure was incurred.
Idl Stock
Stocks are valued at the lower of c05t and net reali5able value, after making due allowance for ob501ete and slow moving
items.
lel Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the
effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established
when there is objective evidence that the company will not be able to collect all amounts due according to the original
If) Trade creditors
Trade creditors are obligation5 to pay for good5 or Services that have been acquired in the ordinary course of business from
suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the
end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there
15 an unconditional right to defer settlement for at least twelve month5 after the reporting date, they are presented a5 non-

The Sheffield Retired Greyhounds Lirnited
Notes to the Accounts- eontlnued
for the perlod ended 31 October 2024
181 Cash and cash equivalents
Cash and cash equivalent5 comprise cash on hand and call deposit5, and other short-terrn highly liquid investments that are
readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Ihl Taxation
As a charity, The Sheffield Retired Greyhounds Limited is exempt from tax on income and gains falling withing the available
tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
lil Going con￿rn
The financial statements have been prepared on a going concern basis 35, due to the support of Sheffield Sports Stadium
Limited, the trustees believe that the charity will continue to operate for 12 months from authorising these financial
2 Income from donations
Unrestricted Unrestricted
funds
funds
2024
2023
Donations
Sponsorship
26,785
960
28,353
1,360
3 Income from charitable activitie5
Unrestricted Unrestricted
funds
fund5
2024
2023
Dog welfare, adoption and homing
Greyhound Board of Great Britain bond
21,000
36,800
24,370
34,800
4 Income from other trading activitie5
Unrestricted Unrestricted
funds
funds
2024
2023
Merchandise sales
Grooming services
Fundraising events
14,435
200
59,802
20,955
62,885
74,437
83,840

The Sheffield Retired Greyhounds Lirnited
Notes to the Accounts- continued
for the period ended 31 Ortober 2024
5 Expenditurè on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Staging fundraising events
Purchase of shop Stock
1,151
11,370
1,237
10,715
12,521
11,952
6 Expendlture on Charltable Actlvltles
Unrestricted Unrestricted
funds
funds
2024
2023
Note
Staff cost5
Kennelling Activities
Veterinary Fees
Grooming services
Repairs & renewals to equipment
Support costs..
Website development
Office costs
Advert15ing cost5
8ank charges
Governance costs..
Professional fees
Independent examination fee
106,132
49,401
10,337
2,925
1,682
144,051
58,476
19,160
2,970
1,293
3,816
2,154
321
1,107
883
531
4,215
957
8.102
1,014
183 233
236 294
io

The Sheffield Retired Greyhounds Lirnited
Notes to the Accounts- eontlnued
for the perlod ended 31 October 2024
7 Staff costs
Unrestricted Unrestricted
funds
funds
2024
2023
Staff costs
106 132
The staff costs are recharges from SSSL for 5 members of staff whose roles include completing duties for the Charity.
8 Trustee remuneratlon and expenses, and the cost of key management personnel
The charity trustees were not paid or did not receive any other benefits from employment in the year . No trustee5 were
reimbursed any out of pocket expenses during the year. No charity trustee received payment for professional or other
services supplied to the charity.
The key management personnel of the charity comprise the trustees. The total employee benefit5 of the key management
personnel was £nil.
9 Rèlated Party Transadions
The activities of the charity were previously undertaken as a branch of The Greyhound Trust, charity number 269688. On
31105/2022 the assets and liabilities of the branch were transferred to The Sheffield Sports Stadium Limited ISSSLI under
the term5 of a settlement agreernent. dated 01/0912022.
SSSL then loaned The Sheffield Retired Greyhounds Limited (the Charity) the value of the a55ets, £32.287, which w35 equal
to the value of the bank account as at 0110612022 . No interest 15 due on this amount and they will only be re-paid when
the charity can afford to do so. This amount is included as a long term creditor.
During the year. SSSL a company of which one of the trustees is an employee. and who owns the premises ènd provides the
Staff that enable5 the Charity to operate, charged the Charity E106,13212023.. £144,051) for the provision of starf.
At the year end £112,85212023'. £82,867) was due to SSSL in respect of these charges.
It has been 38reed that these amounts will be repaid to SSSL intermittently so as not to damage the finances of the Charity.
The Charity is independent frorn SSSL and the trustees are free to act in the best interest of the Charity. The use of the SSSL
staff, premises and equipment is agreed with no attached conditions.
10 Fees to the Independent examlner's or8anlsatlon
2024
2023
Independent examination fee
957
Nts other fee5 were payable to the independent exèminer's organi5ation.
li

The Sheffield Retired Greyhounds Lirnited
Notes to the Accounts- eontlnued
for the perlod ended 31 October 2024
11 Stock
2024
2023
Goods held for resale
2,026
1,554
12 Credltors.. amounts falllng due wlthln one year
2024
2023
Trade creditors
Accruals
103,646
12,923
84,031
116,569
84,031
13 Credltors.. amounts falllng due In more than one year
2024
2023
Other creditor
14 Net 355ets by fund
Unrestricted
funds
Total
2024
Current assets
Creditors due within one year
Creditors due in more than one year
37,561
1116,5691
132,2871
37,561
1116,5691
132,2871
1111,2951
1111,2951
Prioryear comparative
Unrestricted
Total
2023
fvnds
Current ossets
Creditors due within one year
Creditors due more thon one yeor
40,795
184,0311
132,287)
40,795
184,031)
132,287)
175,523)
175,523)
12