2025-12-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

SPANIEL RESCUE FOUNDATION CIO

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Registered Charity Number 1206092

Legal & Administrative Information	Legal & Administrative Information	i
Chair’s Summary		ii
Trustees’ Report
1	Objectives & Activities	1
	1.1 Purpose	1
	1.2 Objectives	1
	1.3 Activities	1
2	Public Benefit	2
3	Structure, governance & management	2
	3.1 Governance	2
	3.2 Recruitment & appointment of trustees	3
	3.3 Induction & training of trustees	3
	3.4 Organisation	4
	3.5 Volunteers	4
4	Achievements & Performance	5
	4.1 Summary of Achievements	5
	4.2 Fundraising Summary	6
	4.3 Constraints	6
	4.4 Summary of Risks & Mitigations	7
5	Financial Review	9
	5.1 Overview	9
	5.2 Reserves Policy	9
6	Priorities for the next 12 months	9
Independent Examiner’s Report		11
Financial Statements		13
	Statement of Financial Activities	13
	Balance Sheet	14
	Notes To The Accounts	15
Statement of Trustees’ Responsibilities		19

Registered Charity Number 1206092

LEGAL AND ADMINISTRATIVE INFORMATION

Reporting Period 1 January 2025 – 31 December 2025 Charity Name : Spaniel Rescue Foundation (SRF) Registered Charity Number: 1206092 Registered Address: Bramble Bank Low Church Road Middle Rasen LN8 3TY Mobile Number: 07557846371 e-mail: admin@spanielrescuefoundation.org Website: www.spanielrescuefoundation.org

Names of the charity trustees who manage the charity

Lisa Jamieson-Bailey (Chair) Eleanor Boyle (Vice Chair) Andy Martin (Treasurer) Ann Richardson Resigned 28 June 2025 Jane Robertson Resigned 6 August 2025 Steve Crisp Thomas Clark Karen Davison Appointed 17 September 2025 (Co-opted) Lindsey Crisp Appointed 19 October 2025 (Co-opted)

Registered Charity Number 1206092

SRF Annual Report 2025

P a g e | i

Final

CHAIR’S SUMMARY

The past year has been one of growth and real impact for Spaniel Rescue Foundation. Over the last twelve months, we have welcomed 32 spaniels into our care and continued to strengthen the core of our charity, refining policies, improving our IT systems, and developing a more efficient pathway for dogs from surrender through to rehoming. This has included better support for fosterers and adopters, ensuring every dog’s journey is safe, consistent and well-supported.

We have also expanded our volunteer communications and marketing capacity, enabling us to grow our social media presence. This work is helping us reach more spaniels, adopters, volunteers and supporters across the UK.

Our fundraising efforts have been remarkable. Supporters have taken on extraordinary challenges, from firewalking, to a young lad cycling around Rutland Water, to Toria completing three half-marathons across rugged mountain terrain with her trained spaniel, Myrtle. We were proud to partner with Agria at the Radley Hall DogFest, and our SRF Paws in the Park event in Market Rasen welcomed more than 500 members of the public. Alongside other amazing community events and kind donations, these efforts have been vital in funding our rescue work.

Behind the scenes, we have laid important foundations for the future. We recruited project management volunteers to lead the creation of our Digital Resources Hub - a major year-long project supported by our behaviour team that will provide evidencebased, accurate guidance for fosterers, adopters and the general public.

SRF remains entirely volunteer-run. Every person involved gives their time freely. Our community of volunteers, fosterers and adopters has remained stable, and their dedication, along with the generosity of those who donate, share our posts or champion our cause, has made this year one of connection and lasting change.

Together, we continue to give spaniels in need the second chance they deserve.

Lisa Jamieson-Bailey

Registered Charity Number 1206092

SRF Annual Report 2025

P a g e | ii

Final

THE TRUSTEES’ REPORT

The Trustees present their annual report together with the financial statements of the charity for the year ended 31 December 2025.

1. Objectives and Activities

Our purpose and objectives detailed below are defined within our Governing Document.

1.1 Purpose

The advancement of animal welfare for the public benefit by the provision of assessment and permanent homes for spaniels across the UK whose owners can no longer care for them.

1.2 Objectives

i. For the benefit of the public, to relieve the suffering of dogs, namely but not exclusively spaniels, who need care and attention, and in particular but not exclusively, by providing foster and permanent homes for the reception, care, treatment, security and protection of such dogs.
ii. To promote humane behaviour towards dogs by raising appropriate care, protection, treatment and security for dogs, particularly but not exclusively spaniels, which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to dog welfare in general and the prevention of cruelty and suffering among dogs.

1.3 Activities

Spaniel Rescue Foundation is committed to improving the lives of spaniels in need through rescue, rehabilitation, and responsible rehoming. We provide a safe haven for dogs who can no longer remain in their current homes due to changes in circumstances, neglect, or abandonment, ensuring they receive the care and support they need while awaiting adoption.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 1

Medical treatment is a key part of our work, with all rescued dogs receiving a full veterinary assessment, vaccinations, parasite control, and neutering where appropriate. Our thorough adoption process ensures each spaniel is carefully matched to a loving, permanent home, with ongoing support provided to adopters.

In addition to rehoming, we offer training and advice to fosterers, equipping them with the skills needed to support dogs in their care. Through these efforts, we aim to give every spaniel the best chance at a happy and secure future.

2. Public Benefit

The board of trustees has considered the guidance produced by the Charity Commission on the provision of public benefit and confirms that they have had due regard to the guidance when exercising their duties and making decisions on the charity’s activities. The charity operates in accordance with these principles, ensuring that all activities align with our charitable objectives and deliver meaningful benefits to the public. Through our rescue, rehabilitation, and rehoming services, as well as our educational and support initiatives, we strive to improve the welfare of spaniels and promote responsible dog ownership, thereby fulfilling our commitment to public benefit.

3. Structure, Governance and Management

3.1 Governance

Spaniel Rescue Foundation is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission. Incorporated on 6 December 2023, we operate and are governed strictly in accordance with the Governing Document (Constitution) which defines our objects, powers, and governance framework.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 2

As an Association CIO, we have members who play a key role in our governance. Members form a broader group, separate from the trustees, with the authority to make important decisions, such as amending the Governing Document and appointing and removing trustees. This structure ensures members have a voice in the charity’s strategic direction.

3.2 Recruitment and Appointment of Trustees

In accordance with the Governing Document, the Board comprises a minimum of three trustees. Trustees are appointed for an initial term of three years by a resolution of the members passed at an Annual General Meeting. Recruitment is undertaken in line with the Governing Document and our Recruitment of Trustees Policy.

New trustees are recruited to the charity as co-opted trustees, allowing them time to decide whether the role and level of commitment are suitable for them. Formal appointment to the role is made at the subsequent Annual General Meeting.

The trustees who served during the year are listed in the Legal and Administrative Information section above.

3.3 Induction and training of trustees

New Trustees are provided with an electronic information pack containing links to documents, providing an overview of:

The strategic role and obligations of Board members, outlined in the Charity Commission’s ‘The Essential Trustee’ document
Key SRF documents, including the Governing Document
SRF’s current financial position, including the latest published accounts
Minutes of recent Board meetings
Plans and objectives

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 3

3.4 Organisation

Spaniel Rescue Foundation’s board of trustees consists of seven trustee roles, each responsible for a key area of the charity’s operations:

Communications & Marketing
Education, Behaviour and Training
Fundraising
Finance
Governance, Performance & Contracting
IT and Web development
Operations (the dog’s pathway)

As of 31 December 2025, seven trustees were in post. Two of the trustees are co-opted as they have been recruited mid-year, and their role will be formalised at the next AGM in February 2026. Each trustee is supported by a dedicated team of volunteers (both members and non-voting members) who undertake the charity’s day-to-day functions.

3.5 Volunteers

Volunteers remain at the heart of our work, and this year brought both continuity and change within our team. At the end of 2024, we had 39 active volunteers, including 29 members. By the end of 2025, this shifted slightly to 38 volunteers in total, with 25 non-members and 13 members. Over the year, 20 volunteers stepped away, many of whom had initially joined for communications and marketing roles but were unable to begin due to changes in circumstances. Although this type of early-stage attrition is common for small charities, we remain grateful for everyone who expressed interest in supporting our mission.

Recruitment efforts were strengthened through the Reach platform, which helped us attract skilled volunteers across communications and project management. This brought several highly experienced individuals into the charity, enriching our operational capacity and supporting key areas of development.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 4

Two volunteers were also appointed as trustees, further strengthening our governance. Looking ahead, we aim to support retention, offer clearer role pathways, and continue welcoming volunteers who share our commitment to dogs and owners in crisis.

4. Achievements and Performance

4.1 Summary of Achievements

Throughout 2025, SRF strengthened its role as a dependable and compassionate safety net for spaniels in need. Working closely with dog wardens, veterinary teams and owners facing difficult circumstances, we ensured dogs referred to us received appropriate assessment and support before moving on to a permanent home. Building on the soft opening that began in 2024, we maintained a steady intake and successfully rehomed 32 spaniels during 2025, each supported with post-adoption follow-up.

Alongside our rescue work, we made significant progress in governance and operations. Key policies and safeguarding frameworks were refined, and two new trustees joined the board, bringing valuable expertise. Volunteer recruitment, particularly through the Reach platform, strengthened our capacity in communications, marketing and project management, helping us build a more resilient and skilled team despite some natural turnover.

We also expanded our educational and digital resources, developing and kicking off the project to develop an online library for foster carers and the public.

Our online presence continued to grow with the introduction of a schedule of regular activity on LinkedIn. This has deepened our impact and positioned the charity for continued growth in the year ahead.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 5

4.2 Fundraising Summary

Fundraising activity across 2025 has been both wide-reaching and deeply rooted in community spirit. From birthday fundraisers and raffles to dog shows, marathons, and specialist events like fire walks and flyball team collaborations, supporters from across the country contributed in creative and generous ways. Online fundraising brought in over £5,250, while direct donations totalled £4,545, reflecting the continued generosity of individuals who believe in our mission. Community fundraising was especially strong, raising £8,755 through local events, fairs, and shows.

Market Rasen continues to be a cornerstone of our fundraising success. The area hosted a remarkable range of events—from tabletop sales and dog walks to Christmas fairs and dog shows—with consistent support from local volunteers, organisers, and attendees. Their commitment, energy, and generosity have made a tangible difference to our work, and we remain deeply grateful to the individuals and families who show up time and again to help us raise funds and awareness. Their efforts are not only appreciated—they are essential to the charity’s ability to operate with compassion and consistency.

In 2025, we raised £20,000 through fundraising activities, with a further £12,500 generated through adoption fees. Together, this funding allowed us to deliver essential veterinary treatment, behavioural support, and safe rehoming for spaniels who needed our help.

4.3 Constraints

Throughout 2025, the charity continued to grow and consolidate its foundations, though this progress unfolded within several practical constraints. One of the most significant was the ongoing need to broaden the experience available at both trustee and volunteer levels. As a small organisation, building a board with the right balance of governance, operational insight, canine welfare expertise, and a genuinely compassionate ethos takes time. The same is true for developing a volunteer team with the specialist skills needed across rescue, communications, fundraising, and foster care.

Recruitment through platforms such as Reach provided valuable support, but capacity and experience gaps still limited our pace at various points during

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 6

the year. By the end of 2025, however, the charity had largely bridged this gap at trustee level, strengthening the leadership needed for the next stage of growth.

A further constraint was the challenge of finding suitable fosterers. Maintaining a traditional database of foster homes proved increasingly inefficient, as availability changed quickly and many potential fosterers were not in a position to take dogs when needed. In response, we revised our approach and now focus on identifying fosterers, and fosterers with a view to adopt, through targeted social media posts when specific dogs require placement. This method has been far more effective, enabling us to reach motivated, available homes quickly while still retaining a small core of known fosterers for ongoing support.

We also undertook a major review of our dog pathways to ensure that our processes are efficient, and easy for volunteers to deliver. While essential, this work required significant time and attention, particularly as we balanced pathway development with the day-to-day demands of supporting dogs already in our care. As with many small charities, operational capacity was stretched at times, with a small core team managing governance, rescue activity, volunteer support and fundraising simultaneously.

As the charity relies purely on volunteer availability, this often slowed the pace of development, particularly in areas requiring specialist knowledge or sustained administrative input. Despite these constraints, the organisation made meaningful progress, strengthened its systems and continued to deliver safe, compassionate outcomes.

4.4 Summary of Risks and Mitigations

We have rated the following risks as high in our risk register, potentially impacting our ability to achieve our objectives and operate effectively. By addressing these risks proactively, we aim to ensure long-term sustainability and continued success in rescuing and rehoming spaniels in need.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 7

Insufficient Income and Reserves
Risk: A lack of stable income and reserves could threaten our ability to cover essential costs.
Mitigation: We are diversifying our income streams by increasing online fundraising efforts, applying for grants etc.
Over-Dependency on a Small Number of Funding Sources
Risk: Relying on limited sources of income could lead to financial instability if one or more sources diminish.
Mitigation: We are expanding our fundraising portfolio by introducing new revenue-generating activities.
Trustee Role Pressure and Workload
Risk: The heavy workload placed on key trustees may lead to burnout, causing trustees to step down, which would result in a loss of expertise and organisational knowledge.
Mitigation: We are prioritising the delegation of tasks to volunteers, ensuring that each trustee has an adequately resourced team.
Insufficient Number of Fosterers
Risk: A shortage of foster carers limits our ability to take in and rehome dogs, restricting our operational effectiveness.
Mitigation: We are actively recruiting and supporting fosterers.
Lack of Experienced Fundraising Volunteers
Risk: Without a dedicated and skilled fundraising team, we may struggle to implement effective income-generation strategies and secure sustainable funding.
Mitigation: We are actively recruiting experienced fundraising volunteers.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 8

5. Financial Review

5.1 Overview

In our second year of operation, Spaniel Rescue Foundation successfully generated £32,500 in income. This has enabled us to cover essential costs, which totalled £18,620 for the year.

Careful financial management has allowed us to carry forward £29,931 in reserves, ensuring a stable foundation for the charity’s future growth. These funds will be crucial in expanding our support to enable us to increase our capacity to take in more dogs. We will also be looking at developing our online training and educational resources.

5.2 Reserves Policy

We have no specific policy for holding a set amount in reserves. We ensure that we have sufficient reserves before taking on any additional financial responsibilities.

6. Priorities for the Next 12 Months

Looking ahead, Spaniel Rescue Foundation will continue strengthening its foundations while expanding its capacity to support more dogs in need. A key priority is to grow our operations team by recruiting knowledgeable, compassionate volunteers who can help deliver our pathways consistently and confidently.

Alongside this, we will launch our new digital resources hub and fosterer training programme, giving volunteers and adopters clearer guidance, better tools, and more accessible support.

We will also focus on deepening our relationships with dog wardens across the country, ensuring that we remain a trusted and responsive partner for stray and at-risk spaniels. Our communications work will continue to evolve, with plans to increase the quality and frequency of our content, broaden our reach, and strengthen engagement with our social media community. Behind the scenes, we will be improving the design and content of our website to make it more user-friendly, informative, and aligned with the charity’s long-term needs.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 9

By investing in people, systems, and communication, the charity is well-positioned to build on the progress of the past year and continue delivering compassionate, effective rescue work.

The trustees declare that they have approved the trustees’ report above on 4 February 2026.

Signed on behalf of the Charity’s trustees by:

Signature:

Name: Lisa Jamieson-Bailey Position: Chair Date: 4 February 2026

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 10

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

Charity name: Spaniel Rescue Foundation

Charity number: 1206092

Year ended: 31 December 2025

Report of the Independent Examiner

I report to the trustees on my examination of the accounts of Spaniel Rescue Foundation for the year ended 31 December 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.

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:

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.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 11

Examiner’s details

Name: Rhys Sutton

P rofessional body: FCCA

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 12

FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Recommended categories by activity Incoming resources Income and endowments from: Donations and legacies Charitable activities Other trading activities	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ 8,626 - - 8,626 9,923 12,500 - - 12,500 8,850 11,374 - - 11,374 5,668
Investments Separate material item of income Other *Total*	- - - - - - - - - - - - - -
	32,500 - - 32,500 24,441
Resources expended Expenditure on: Raising funds	2,224 - - 2,224 395
Charitable activities Separate material item of expense	12,692 - - 12,692 5,551 3,704 - - 3,704 2,444
Other *Total*	- - - - -
	18,620 - - 18,620 8,390
Net income/(expenditure) before investment gains/(losses)	13,880 - - 13,880 16,051
Net gains/(losses) on investments Net income/(expenditure)	- - - - - 13,880 - - 13,880 16,051
Other gains/(losses) *Net movement in funds*	- - - - - 13,880 - - 13,880 16,051
*Reconciliation of funds:* Total funds brought forward *Total funds carried forward*	16,051 - - 16,051 -
	29,931 - - 29,931 16,051

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 13

BALANCE SHEET

AS AT 31 DECEMBER 2025

----- Start of picture text -----
Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
£ £ £ £ £
Fixed assets
Intangible assets - - - - -
Tangible assets - - - - -
Total fixed assets - - - - -
Current assets
Stocks - - - - -
Debtors 450 - - 450 575
Investments - - - - -
Cash at bank and in hand 30,147 - - 30,147 15,610
Total current assets 30,597 - - 30,597 16,185
Creditors:
amounts falling due within one year 666 - - 666 134
Net current assets/(liabilities) 29,931 - - 29,931 16,051
Total assets less current liabilities 29,931 - - 29,931 16,051
Creditors:
amounts falling due after one year - - - - -
Provisions for liabilities - - - - -
Total net assets or liabilities 29,931 - - 29,931 16,051
Funds of the Charity
Endowment funds - - -
Restricted income funds - - -
Unrestricted funds 29,931 - 29,931 16,051
Revaluation reserve -
Total funds 29,931 - - 29,931 16,051
----- End of picture text -----

The Notes to the accounts on pages 15 – 18 form part of these financial statements.

The financial statements were approved by the trustees on 4 February 2026 and signed on their behalf by:

Name of trustee: Andy Martin

Position: Treasurer

Signature:

Date: 04/02/26

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 14

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 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).

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
The monetary value can be measured with sufficient reliability

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 15

NOTES TO THE ACCOUNTS (cont.)

FOR THE YEAR ENDED 31 DECEMBER 2025

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.

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.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 16

NOTES TO THE ACCOUNTS (cont.)

FOR THE YEAR ENDED 31 DECEMBER 2025

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.

3. ANALYSIS OF INCOME

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 8,626 - - 8,626 9,923 Gift Aid - - - - - Legacies - - - - - Donated goods, facilities and services - - - - - Other - - - - Total 8,626 - - 8,626 9,923 Adoption Fees 12,500 - - 12,500 8,850 - - - - - Total 12,500 - - 12,500 8,850 Analysis Donations and legacies: Charitable activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ 8,626 - - 8,626 9,923 - - - - - - - - - - - - - - - - - - -
Merchandise 476 - - 476 1,585 Events 10,898 - - 10,898 4,083 - - - - - Other - - - - - Total 11,374 - - 11,374 5,668 Other trading activities:	476 - - 476 1,585 10,898 - - 10,898 4,083 - - - - - - - - - -

TOTAL INCOME	32,500 - - 32,50024,441

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 17

NOTES TO THE ACCOUNTS (cont.)

FOR THE PERIOD YEAR 31 DECEMBER 2025

4. ANALYSIS OF EXPENDITURE

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 762 - - 762 395 - - 395
Staging fundraising events
1,462 - - 1,462 -
- - - - - - - -
Total expenditure on raising funds 2,224 - - 2,224 395 - - 395
Expenditure on charitable activities:
- - - - - - - -
Vet Fees 12,143 - - 12,143 3,944 - - 3,944
Merchandise Costs
452 - - 452 1,607 - - 1,607
Kennels 97 - - 97 - - - -
Total expenditure on charitable
activities 12,692 - - 12,692 5,551 - - 5,551
Total - - - - - - - -
Other
Insurance 2,060 - - 2,060 1,814 - - 1,814
Admin 1,644 - - 1,644 630 - - 630
- - - - - - - -
- - - - - - - -
Total other expenditure 3,704 - - 3,704 2,444 - - 2,444
TOTAL EXPENDITURE 18,620 - - 18,620 8,390 - - 8,390
----- End of picture text -----

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 18

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.

Registered Charity Number 1206092

SRF Annual Report 2025

Final

P a g e | 19

Spaniel Rescue Foundation	Spaniel Rescue Foundation	Spaniel Rescue Foundation	Charity No (if any)	1206092
Annual accounts for theperiod
Period start date	1/1/2025	To	Period end date	12/31/2025

Section A Statement of financial activities

Total funds £ £ £ £ £ Unrestricted funds Restricted income funds Endowment funds Prior year funds	Total funds £ £ £ £ £ Unrestricted funds Restricted income funds Endowment funds Prior year funds	Total funds £ £ £ £ £ Unrestricted funds Restricted income funds Endowment funds Prior year funds	Total funds £ £ £ £ £ Unrestricted funds Restricted income funds Endowment funds Prior year funds	Total funds £ £ £ £ £ Unrestricted funds Restricted income funds Endowment funds Prior year funds
8,626	-	-	8,626	9,923
12,500	-	-	12,500	8,850
11,374	-	-	11,374	5,668
32,500	-	-	32,500	24,441

2,224	-	-	2,224	395
12,692	-	-	12,692	5,551
3,704	-	-	3,704	2,444
18,620	-	-	18,620	8,390

13,880	-	-	13,880	16,051

16,051	-	-	16,051	-
29,931	-	-	29,931	16,051

Charity Name:	Charity Name:	CharityNo
		CompanyNo
Annual accounts for theperiod	Period start date:			To period end date:
Section B Balance sheet
Guidance note £ £ Fixed assets F01 F02 Intangible assets (Note 15) B01 - - Tangible assets (Note 14) B02 - - Heritage assets (Note 16) B03 - - Investments (Note 17) B04 - - *Total fixed assets* B05 - - Current assets Stocks (Note 18) B06 - - Debtors (Note 19) B07 450 - Investments (Note 17.4) B08 - - Cash at bank and in hand (Note 24) B09 30,147 - *Total current assets* B10 30,597 - B11 666 - *Net current assets/(liabilities)* B12 29,931 - *Total assets less current liabilities* B13 29,931 - B14 - - Provisions for liabilities B15 - - *Total net assets or liabilities* B16 29,931 - Funds of the Charity Endowment funds (Note 27) B17 - B18 - Unrestricted funds B19 29,931 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22 29,931 - Unrestricted funds Restricted income funds Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)				£ £ F03 F04 Endowment funds Total this year		£ F05 Total last year
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		450	-	-	450	575
		-	-	-	-	-
		30,147	-	-	30,147	15,610
		30,597	-	-	30,597	16,185

		666	-	-	666	134

		29,931	-	-	29,931	16,051

		29,931	-	-	29,931	16,051

		-	-	-	-	-
		-	-	-	-	-

		29,931	-	-	29,931	16,051

		-			- - 29,931 -	-
			-	-		-
		29,931				16,051


		29,931	-	-	29,931	16,051

The company was entitled to exemption from audit under s477 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. g p p y g q p p accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors

Signature of director authenticating accounts being sent to Companies House

Date of approval Print Name dd/mm/yyyy Signature Date dd/mm/yyyy

CC17a (Excel)

09/01/2026

Print namtr CC17a (Excell 0910112026

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

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. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ü 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 ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No *Please disclose*	ü	* -Tick as appropriate	* -Tick as appropriate
	ü
	:
*(i) the nature of*	*the chan*	*ge in accounting policy;*	Not applicable
*(ii) the reasons* *provides more r* *and*	*why appl* *eliable an*	*ying the new accounting policy* *d more relevant information;*	Not applicable
*(iii) the amount* *in the current p* *the aggregate a* *periods before t*	*of the adj* *eriod, eac* *mount of* *hose pre*	*ustment for each line affected* *h prior period presented and* *the adjustment relating to* *sented, 3.44 FRS 102 SORP.*	*Not applicable*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No	ü	* -Tick as appropriate	* -Tick as appropriate
	ü
*Please disclose*	:
*(i) the nature of*	*any chan*	*ges;*	Not applicable
*(ii) the effect of* *assets and liabi*	*the chan* *lities for t*	*ge on income and expense or* *he current period; and*	Not applicable
*(iii) where pract* *more future per*	*icable, th* *iods.*	*e effect of the change in one or*	*Not applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes ü No ü * -Tick as appropriate

Please disclose:

(i) the nature of the prior period error; Not applicable (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and Not applicable (iii) the amount of the correction at the beginning of the Not applicable earliest prior period presented in the accounts.

CC17a (Excel)

09/01/2026

----- Start of picture text -----
Section C Notes to the accounts
----- End of picture text -----

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.	Yes No N/a
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · 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. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
		ü
	Yes No N/a
			ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü	ü	ü
	Yes No N/a
			ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
			ü
	Yes No N/a
	ü
	Yes No N/a
			ü
	Yes No N/a

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

2.3 EXPENDITURE AND LIABILITIES Liability recognition Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Provisions for liabilities 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least £1,000 They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets They are valued at cost. Heritage assets They are valued at cost. Investments W k i i l d t t l f bl l th t i lik l t th t t p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 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, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts 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 Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.			ü
	Yes No N/a
			ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
			ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a

		ü
Yes No N/a
	ü
Yes No N/a
		ü
Yes No N/a
		ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Analysis Total funds Prior year £ £ Donations andgifts 8,626 - - 8,626 9,923 Gift Aid - - - - - Legacies - - - - - - - - - - - - - - Donatedgoods,facilities and services - - - - - Other - - - - Total8,626 - - 8,626 9,923 Adoption Fees 12,500 - - 12,500 8,850 - - - - - - - - - - Other - - - - - Total12,500 - - 12,500 8,850 Merchandise 476 - - 476 1,585 Events 10,898 - - 10,898 4,083 - - - - - Other - - - - - Total11,374 - - 11,374 5,668 Interest income - - - - - Dividend income - - - - - Rentalandleasingincome - - - - - Other - - - - - Total- - - - - - - - - - - - - - - - - - - - - - - - - Total- - - - - Other: Conversionofendowment fundsintoincome - - - - - - - - - - - - - - - - - - - - Other - - - - - Total- - - - - TOTAL INCOME 32,500 - - 32,500 24,441 Other information: Unrestricted funds Restricted income funds Endowment funds Donations and legacies: General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Charitable activities: Other trading activities: Income from investments: Separate material item of income: Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Analysis Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
	Donations andgifts	8,626	-	-	8,626	9,923
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	8,626	-	-	8,626	9,923

	Adoption Fees	12,500	-	-	12,500	8,850
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	12,500	-	-	12,500	8,850

	Merchandise	476	-	-	476	1,585
	Events	10,898	-	-	10,898	4,083
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	11,374	-	-	11,374	5,668

	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversionofendowment fundsintoincome	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		32,500	-	-	32,500	24,441

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.




Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17 (E l)

09/01/2026

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants that* *have been recognised in income.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	Description This year £	Description This year £	Description This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - Thisyear Lastyear		-

	Thisyear Lastyear

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

	Lastyear
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds	This year Last year Total funds Total funds £ £ Unrestricted funds Restricted income funds Endowment funds Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	762	-	-	762	395	-	-	395
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	1,462	-	-	1,462				-
Fudraising agents	-	-	-	-				-
Operating charity shops	-	-	-	-				-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-				-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	2,224	-	-	2,224	395	-	-	395
Expenditure on charitable activities:
	-	-	-	-	-	-	-	-
Vet Fees	12,143	-	-	12,143	3,944	-	-	3,944
Merchandise Costs	452	-	-	452	1,607	-	-	1,607
Kennels	97	-	-	97	-	-	-	-
Total expenditure on charitable activities	12,692	-	-	12,692	5,551	-	-	5,551
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
Insurance	2,060	-	-	2,060	1,814	-	-	1,814
Admin	1,644	-	-	1,644	630	-	-	630
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	3,704	-	-	3,704	2,444	-	-	2,444
	18,620	-	-	18,620	8,390	-	-	8,390

Other information:

CC17a (Excel)

09/01/2026

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Last year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

09/01/2026

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees	Number of employees
	This year -	Last year -
£60,000 to £69,999
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	Thisyear	Lastyear
	£	£
	-	-

CC17a (Excel)

09/01/2026

11.2 Average head count in the year The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

This year Last year

Please state the legal authority or reason for making the payment

This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

09/01/2026

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Please state the accounting policy for any redundancy or termination payments	Thisyear	Lastyear
	£ -	£ -



	Thisyear	Lastyear
	£ -	£ -

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	Thisyear	Lastyear
	£ -	£
		-

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grants paid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*			-
			-
			-

CC17a (Excel)

09/01/2026

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the Yes context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Provide details No below

Names of institution	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions in reporting period* *Other unanalysed grants* *TOTAL GRANTS PAID*		-
		-
		-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

09/01/2026

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

*If an accounting policy of revaluation is adopted, please provide:* *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied and significant assumptions* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.*	Thisyear Lastyear	Thisyear Lastyear



	-	-

14.6 Other disclosures

*(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed* *assets.* *(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as security* *for liabilities.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year	Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - 15.2 Amortisation and impairments Basis* SL or RB SL or RB SL or RB SL or RB Rate At beginning of the year - - - - Disposals - - - - Amortisation - - - - Impairment - - - - Transfers - - - - At end of year - - - - 15.3 Net book value - - - - - - - - Research & development Patents and trademarks* Straight Line ("SL") or Reducing Balance ("RB") Net book value at the beginning of the year Net book value at the end of the year
SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

CC17a (Excel)

09/01/2026

15.5 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

*If an accounting policy of revaluation is adopted, please provide:* This year Last year *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* 15.7 Other disclosures *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount of* *the asset.* *(ii) Details of the carrying amounts of any intangible* *assets to which the charity has restricted title or that are* *pledged as security for liabilities.* *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*	*If an accounting policy of revaluation is adopted, please provide:* This year Last year *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* 15.7 Other disclosures *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount of* *the asset.* *(ii) Details of the carrying amounts of any intangible* *assets to which the charity has restricted title or that are* *pledged as security for liabilities.* *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*	*If an accounting policy of revaluation is adopted, please provide:* This year Last year *the effective date of the revaluation* *the name of independent valuer, if applicable* *the methods applied* 15.7 Other disclosures *the carrying amount that would have been recognised had* *the assets been carried under the cost model.* *(i) If your intangible asset was acquired by way of grant,* *provide value on initial recognition and carrying amount of* *the asset.* *(ii) Details of the carrying amounts of any intangible* *assets to which the charity has restricted title or that are* *pledged as security for liabilities.* *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible assets.* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which a* *charge for amortisation of intangible assets is included.* *(vi) For any material intangible assets, please provide a* *description, its carrying amount and any remaining* *amortisation period.*
	This year	Last year

The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear


Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
					Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

09/01/2026

16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

£ At valuation Group A	£ At cost Group B	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year	Last year

CC17a (Excel)

09/01/2026

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

Last year: Analysis of investments

Cash or cash equivalents

Listed investments

Investment properties Social investments

Other investments

Total

Grand total (Fair value at year end+Cost less impairment)


Fair value at year end	Cost less impairment
£	£
-	-
-	-
-	-
-	-
-	-
-	-
-

CC17a (Excel)

09/01/2026

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements	Thisyear	Lastyear

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Total Other investments	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

Please explain how the guarantee furthers the charity's aims Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees	Thisyear	Lastyear

CC17a (Excel)

09/01/2026

17.6 Concessionary loans

17.6 Concessionary loans
Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information *Amount of concessionary loans made (Multiple* loans made may be disclosed in aggregate provided that such aggregation does not obsure significant** information). *Amount of concessionary loans received(Multiple* loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
	*Total*	-	-

	*Description*	This year £	Last year £
		-	-
		-	-
		-	-
	*Total*	-	-

	This year	Last year







	This year	Last year

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Stock Donated goods For resale For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - - - - - This year Last year £ £ Work in progress For distribution For distribution 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities	Stock		Donated goods		Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

		This year		Last year
		£		£

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Note 19 Debtors and prepayments *Please complete this note if the charity has any* *debtors or prepayments.*
19.1 Analysis of debtors VAT Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	403.0	375.0
	47.0	200.0
	-	-
	450.0	575.0

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
116	134	-	-
-	-	-	-
550	-	-	-
-	-	-	-
-	-	-	-
666	134	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred.

This year Last year

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period 21.2 Please provide: Thisyear - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.	Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period 21.2 Please provide: Thisyear - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.	This year £	Last year £
		-	-
		-	-
		-	-
		-	-
		-	-
		Lastyear

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

This year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect




Lastyear
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

This year	This year
Description of item Estimate of financial effect




Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

This year Last year

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
	This year £	Last year £
	-	-
	-	-
	30,147	15,610
	-	-
	30,147	15,610

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
General	UR	General no restrictions	16,051	32,500	- 18,620	-	-	29,931
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			16,051	32,500	- 18,620	-	-	29,931

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			-	-	-	-	-	-

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Last year

Planned use Purpose of the designation Amount

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

CC17a (Excel)

09/01/2026

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
Travel	-	-
Subsistence	-	-
Accommodation	-	-
Other (please specify):	-	-
	-	-
TOTAL	-	-

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

09/01/2026

Last year

There have been no related party transactions in the reporting period (True or False)

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

09/01/2026

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

09/01/2026

Spaniel Rescue Foundation INDEPENDENT EXAMINER'S REPORTTOTHETRUSTEES Charity name: Spaniel Rescue Foundation Charlty number: 1206092 Year ended: 31 December 2025 Report of the Independent Examlner I reportto the trustees on my examination of the accounts ofspaniel Rescue Foundation forthe yearended 31 December 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 ofthe Charities Act 20111"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 allthe applicable Directions given bythe Charity Commission under section 14515)Ib) o* the Act. I have completed my examination. I confirm that no material matters have come to my attention in connectionwiththe examinationwhich gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities 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 otherthan any requirementthat the accounts give a'true and fair. viewwhich is not a matterconsidered 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 orderto enable a proper understanding of the accounts to be reached. Registered Charity Number 1206092 SRFAnnual Report 2025 Awaiting Final Approval v1.2

Spaniel Rescue Foundalion Examiner's detalls Name: Rhys Sutton Professional body.. FCCA Signature: Registered Charity Number 1206092 SRF Annual Report 2025 Page 112 Awaiting Final Approval v1.2

SPANIEL RESCUE FOUNDATION CIO

Contents

LEGAL AND ADMINISTRATIVE INFORMATION

Names of the charity trustees who manage the charity

CHAIR’S SUMMARY

THE TRUSTEES’ REPORT

1. Objectives and Activities

1.1 Purpose

1.2 Objectives

1.3 Activities

2. Public Benefit

3. Structure, Governance and Management

3.1 Governance

3.2 Recruitment and Appointment of Trustees

3.3 Induction and training of trustees

3.4 Organisation

3.5 Volunteers

4. Achievements and Performance

4.1 Summary of Achievements

4.2 Fundraising Summary

4.3 Constraints

4.4 Summary of Risks and Mitigations

5. Financial Review

5.1 Overview

5.2 Reserves Policy

6. Priorities for the Next 12 Months

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

Report of the Independent Examiner

Responsibilities and basis of report

Examiner’s details

P rofessional body: FCCA

FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

BALANCE SHEET

AS AT 31 DECEMBER 2025

Name of trustee: Andy Martin

Position: Treasurer

Signature:

NOTES TO THE ACCOUNTS

1. BASIS OF PREPARATION

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

1.4 Changes to accounting estimates

2. ACCOUNTING POLICIES

2.1 Income

Recognition of income

NOTES TO THE ACCOUNTS (cont.)

FOR THE YEAR ENDED 31 DECEMBER 2025

Offsetting

Grants and donations

Legacies

Tax reclaims on donations and gifts

Volunteer help

Income from interest

2.2 Expenditure and liabilities

Liability recognition

Governance and support costs

NOTES TO THE ACCOUNTS (cont.)

Deferred income

Creditors

Provisions for liabilities

2.3 Assets

Debtors

3. ANALYSIS OF INCOME

NOTES TO THE ACCOUNTS (cont.)

4. ANALYSIS OF EXPENDITURE

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Section A Statement of financial activities

Section C Notes to the accounts

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

1.4 Changes to accounting estimates

1.5 Material prior year errors

Please disclose:

Note 2 Accounting policies

Note 2 Accounting policies 2.2 INCOME