ÈST 1*3 CHILTERNS DOG RESCUE SOCIETY PUING DOGS FIRST REPORT AND ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025 Aprfl 2025 Ch¥fity nUmr. 257557
CHILTERNS DOG RESCUE SOCIETY CONTENTS Page Reference and admlnlstrative detalls of the charity. its trustees and advisers Management committee report Independent examinerfs report Statement of flnanclal activiiiès Balance shoet Statement of Cash flow 10 Notes to the financlal statements 11-22
CHILTERNS DOG RESCUE SOCIETY REFERENCE ANDADMINISTRATIVE DETAILS OF THE SOCIETY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 APRIL 2025 Trustees lan Mash Steve Cherry Jackie Healy Andrew Chapman David Lewis Neil Parker Chairman (Appointed 29105120241 Treasurer Secretsry (Appointed 27101120261 (Resigned 27108120251 IResigned 1010912025} Registered Charity Number 257557 Principal Officè Bromley Heights Sl Leonards Road Chivery, Nr Tring Hertfordshire HP23 6LD Rescue Centre Manager Josh Grace lacting mana9erl Independent Examiner Christopher Nisbet FCA Azets Audit Services SuitesB&D 8urnham Yard Bea¢onsfield Bu¢kingharnshire HP9 2JH Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME194TA Solicltoys Harrowell & Atkins 275 High Street Berkhamsted Herts HP4 1AA Page 1
CHILTERNS DOG RESCUE SOCIETY MANAGEMENT COMMIThEE REPORT FOR THE YEAR ENDED 30 APRIL 2025 The Trustees pre$enl their annual report together wsth the financial stslements of Chiltern$ Dog Rescue sIetY Ilhe Slxietyl for the year ended 30 April 2025. The TTuslees corbfirm that the Annual Report and Financial Slatemenls of the Society comply with the current statutory requirements, the requirements of the soCty. governin9 d¢xument and the provisions of the Financial Reporting Standard 102. STRUCTURE, GOVERNANCE AND MANAGEMENT The Charrty was fomed in 1963 and is governed by Rules fevised and unanimously approved al a Special General Meeting by the members on 20 June 2DOO. amended 28 February 2006 and 30th September 2015. The charity is an unincorporated association and is a Registered Charity. number 257557. The Charity is govemed by o Management Committee, drawn from the I01 area, who are wholly sympathetic to the aims of the Charity and who are able to bring particular skills or expertise lo the management of the Charity. Manageent Committee meetings are held once a month lo review 811 areas of the Society"s act1vrt$. Advisers, including the Rescue Centre Manager, are invrted to the meetings lo provide reports on the Reue Centre work. Groups also work lo progress the fundraising and publicity activity of the Soetety and provKle feedback lo the Trustees by the TNsteelsl involved in those groups. The staff employed by the Society report lo the Rescue Centfe Manager. The Rule$ of the Society provide for a minimum of 3 Trustees up lo a maximum of 10 Trustees. The ski115 01 the Trustees aré kept under review and new Trustees join the Managernenl Commitiee al the invitation of the current Trustees. A respect for the policies and work of the Society is taken into account when consKJenng new Trustees. Induction of new Trustees comprises an initial meeting with the Chairman to review the Society s actiwties and Objects. An overview of the responsibilrties of Trustees is provided and the welcome pack includes the Rules of the Society, Committee rneeling minutes. the lalesl Annual Report and Accounts and ¢opies of the Charity Commission docurnenlation on Trustee sponsibl11tS including "The Essential TTUStee'. hal you need lo Know" New Trustees are also given the opportunity lo attend a course covering the respc)nsibililies ol a Trustee. The SletY Is indebted lo these individuals for all their hard work over the year, not only in their nominated roles, but also in the many aspects involved in running the Society. All members of the Management Committee gave their time voluntarily and receNed no benefits from the Society. No expenses were reclaimed as sel out in Note 10 lo the Aecounls. Risk Management A full risk assessment has been perfomied by the Trustees lo ensure all major risks lo which the charrty is exposed have been assessed. Their likelihood and potential impact have been considered. The major risks to the Charity have been determined as the loss of public liability 1nsurance, loss of use due to fire damage and the possible loss of the boarding licence from Buckingham5hire Council. Procedures and Polic have been pul in pla¢e to manage these risks wrth particular attention paid lo homing each dog into an appropriate home. This risk is reviewed regularly Page 2
CHILTERNS DOG RESCUE SOCIETY MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2025 OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT The Objects of the Association, Chilterns Dgg Rescue Society (referred lo throughout this document as the Society) are the care and protection of dogs principally within the areas of Hertfordshire, BuckinghamshiTe and the surrounding districts land such other areas as may subsequently be agreed upon by the Association in general meelingl whtch 8re in need ol care and attention by reason of homelessness, mattreatmenl, poor circumstances, i1u$4ge or other similar causes, and the prevention of cruelty to and suffering amgng dogs. This provides benefit lo the public by re-homing dogs they are no longer able lo keep for a v8rpety of reason5 and re-homing them lo suitable homes. We review our aims and objectives each year. This review looks al what we achieved and the outcome of our work in the previous 12 months. The review looks al the success of each activity and the benefrt that ha5 arisen. The review also helps us ensure our aims, objectives and activrties main focused on our Objects. None of our work could have been achieve(I without the tremendous help and assistance fr¢)m all the people who give up their lime to help the Society. The volunteers showed great paInce and understanding during the year with the limited opportuni(ies there were for them lo help the Society. ACHIEVEMENTS AND PERFORMANCE Part of the fole of the Trustees is to ensu the Society fulfils ils obligations under Employment and Heatth & Safely Law5 and the Management Comrnillee continues to use Peninsula Business Services Ltmited. This provides support lo the Society in order to meet its obligations under employment, health and safety legislation and reduces this large burden on the Management Committee thus limrting risk to the Society. This has proven lo be of great value and the cost is included under prolessional fees in Note 5 in the accounts. We also ensured that we address any concerns that people have about our activities and a complaints procedure Is in pla should people wish lo raise a concern. During the year no complaints were received. Fundraising a¢lNities have been increased lo help manage the financial aspect5 of the Society," however, fundraising is paramount and we are considering the recrurtment of a fundraiser for al least 3 days per week. In addition to this we are constantly reviewing our costs and searching for the best value from our suppliers. For example. we are working to change our refuse collector lo reduce costs but maintain quality Rehoming has maintsined a steady throughpul bul did not reach pre-pandemic levels. Publicity was maintained through our website. newsletters and via soci81 media. We are reviewing our appI08ch lo ensure that our website and social media maintain the high levels of professionalism required by the market. RESCUE CENTRE REPORT The volume of intake applications shows no sign of abating with enquiries to rehome dogs coming from across the country The rehoming team consider all applications very seriously, usually sending out requests for lurther home information. microchip details, clinical history and photographs. This assists with getting a better understanding of the rehoming needs of each dog. Typi¢ally, we need to know the reason(sl a dog is being relinquished as well as any medical, behavioural or ¢omplian¢y issues in order to come to a decision about how CDRS can help best. The percentage of dogs described as having complex behavioural problems or signrficanl brte history was alarming. Our slatislics indicated that around 150/0 or 1 in 7 of the applications received in this period related lo dogs that had bitten on al least one occasion andlor had other behavUrS of major concern. This is a major issue for the Society as rehoming dangerous dogs unknowingly could impact gur insurance cover and be a d8nger lo the operation of the Society as 8 whole We continue lo rernind all owners making intake enquiries that, should their companion pèt dog display any type of aggression, whether directed towards another dog, person or other animal, rt is crueial for them, as the owner, lo be fully aware of all the gaI responsibilities currently in effect. Page 3
CHILTERNS DOG RESCUE SOCIETY MANAGEMENT COMMITTEE REPORT FOR THE YEAR ENDED 30 APRIL 2025 We highly recommend owners familiarise themselves with these laws. olrtlined under the Dangerous Dogs Act 1991 and the Animals Act 1871 so they understand the legal implication5 of their dog'5 behaviour both in public and plivale spaces and the liabilities when transferring keepership Nevertheless. the warting list al CDRS. like those ol many rescue organisations. was dominated by dogs that would require significant rehabilttalion before being considered for rehoming. This impact5 our c051 line as frequently the dog musl slay with us for a longer period. The Rescue Centre also fad major challenges due lo the ongoing financial crisis whh has impacted so many people, not leasl dog owners Work pattems have changed with more people going back to the office, working longer hours, changing job5 or becoming unemployed. Many families had lo leave rented homes put up for Sale and had been unable to secure new accommodation where pets were pemitted. Others had been unable to afford veterinary bills 01 pay for food. Indeed, CDRS continues to support local dog food banks with lins and bags of food we have been donated bul unfortunately cannot be included in the diet fed to the dogs in kennels. Nothing is wasted. It is not surprising that there We other consequences. including social media. relationship breakdowns, poor mental health in both children and adu$ and domestic abuse, which swelled the number of dogs looking for new homes. Whenever possible. CDRS supported the local pound by taking stray and abandoned dogs that remained unclaimed after the slalulory 7 days. In lolal, 111 dogs were rehomed after an average slay of 6 weeks We received 1007 intake enquires for dogs lo enter the centre which is around 84 dogs a month OT 3 dogs per day. From November 1$12024, to March 31st 2025, we recetved 435 int8ke enquires with 63 114,50/ol of these showing aggression. So, during this period 1 in 7 dog enquires needed to be rehomed due lo aggression. Wrth no early prospect ol improvement, the small rescue and iehoming team of 12 full and part lime staff at the Reue Centre, well Supported by the Tiuslees and many volunteers, ¢onlinues lo pul the needs of the dogs first. We believe that otjr approach achieves the happy. safe, long-temi outcomes that everyone desires. Recent months have seen our Chairman and Centre Manager slèp aside after many years of devoted setvice which saw the Charity develop to ils current & effeelive functioning position We are immensety grateful for all the lime and focuse(l effort they input Ihrou9hout that lon9 length of time. There is current an acting Chairman plus newly recrurted Trustees to join those remain on the Board. These appointments will be forrnally prttessed al our next AGM in accordance lo our Governance Rules. Page 4
CHILTERNS DOG RESCUE SOCIETY MANAGEMENT COMMirrEE REPORT FOR THE YEAR ENDED 30 APRIL 2025 FINANCIAL REVIEW The cash outlay in the yèar on operating expendiluTe exeeeded the cash receipts of the Society by approximately £142,000, excluding legacy income, site improvements and deprecketion. This is the same as last year. The S¢xiety receNed legacies of £163,000 during the year for legaeies reported in this financFal year. Total expenditure exceeded income for the year by £57.114. 12024 expenditure exceeded income for the year by £57,816). There were no restrted funds as at the year end.12024 £nil). There is a reserve of £300.000 to cover any significant loss in income. which is currenlty part of the Investment fund. Re$eNes Policy '_ Investment Policy Having taken professional advice funds were invested to promde an additional InMe stream for the day lo day running of the Society and the Society is seeing a gC return on this. Boarding income remains strong bul obviously needs lo be managed so as not lo impact on our rescue work and the Society slopped taking on new boarding clients during the yeai. The legacy income in the last years means the Society is financplty sound. All staff have annual reviews where perfomance, compared to targets sel, is reviewed for the previous year and new targets sel for the coming year This provKles the basis for salary and wage rises awarded. PLANS FOR THE FUTURE The changing and delerioraling, s¢xial and economic slate of the country is impactin9 on the numbers of dogs needing our SUPPDrt and on the donation5 and funding we mKJhl expect lo receive. th this in mind, staff and volunteers will continue with efforts to minimise costs and improve income. The Socisty will look lo further fundraising acltvities. Al all times the safety and wellbeing of staff, volunteers and visitors will be of paramount iniportance and the Society is well placed lo respond quickty and appropriately to any sudden changes brought about by the pandemic. The Society will continue rts efforts to meet intake requests, desprte the increase in drfficull cases and particu18rly for dogs made h¢)meless due to illness or bereavent and lo manage the expectations of people hoping lo adopt a dog al this lime. The Socth is well respected in ils field and aims lo build on this success in the coming fin8ncial year We eonlinue to explore new ways lo generate funds and, where necessary. to adapt the work rt undertakes in rescue and rehoming to align even more closely wrth the wide•ranging demands for our help as a dcg rescue organisalion. Page 5
CHILTERIQS DOG RESCUE SOCIETY MANAGEMENT COMMtThEE REPORT FOR THE YEAR ENDED 30APRIL2025 STATEklENT OF TRUSTEES. RESPONSIBILITIES The Trustees are responsible for preparing the annual report afid the ffinan1 statements in accordan¢e wrth applicable law aThd r8gulat¢ons. Charrty law require$ the Trustees to prepare financial stotements for each financial year. Vnder that 18w the Trustees ve elected to prepare the fman¢ial StatentS accordan¢e with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. The fw8rscTal ststements are requir8d by law to gNe a tTue and fair view gf the st8te ol effair5 91 the Society and olltte surplus or def11 olthe Society for that period. In pieporing these financial staternents, the Trustees ere required b". select suitable a¢utiNg polic5 and then Bpply them con&slenty", make judgements and e5timate$ that are regs0Tr8ble ond pnjdent - prepar¢ the financk81 statements on tho golng ncerTr basi6 unless rt 1$ nappropriat• te presume thatth• Society will continue in operatDn. The Twstees are re$pDnsible for keeplng proper arutIng rècords that disclose with reasonabl• accuracy at any time Ihe ffinantral posthon ol the SoTrety and enabk them to ensure that Ihe financial 5t•tements compty wtth the Chariti'es Aet 2011 They 8re also responsib for safe9uardin9 the assets of the Soci•ty 3nd hets br taking aSOnable $tgps for the pievention and detection of fraud and other IrregurIt*S. Sign•d on b¢ha anag•rn•Tht Cornmittee n Mash Chairman 23 February 2028 Page 6
CHILTERMS DOG RESCUE SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHILTERNS DOG RESCUE SOCIETY FOR THE YEAR ENDED 30 APRIL 2026 I report lo the Charity Trustees on my examination of the financial slalemenls of the Society for the year ended 30 April 2025 which are sel oul on pages 8 10 22. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity's trustees you are responsible for Ihe preparalion of the accounts in accordance wi(h the requirements of the Charilies Act 20111'lhe Act'}. I report in respect of my examination of the charity s accounts carried out under section 145 of the Ael and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 1451Sllbl of the Act. Independent examlner's statement Since the tornpany's gross income exceede(5 £250.000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm Ihal l am qualified lo undertake the examination because l am a member of the ICAEW, which is one of the listed bodies. I have completed my exarnination. I confirm that no material matters have come lo my attention in connection with the examination giving me use lo believe that in any material respeGt-. accounting records were not kept in re$pecl ol the charity as required by section 130 of the Act.. or the accounts do not accord with those recoTds,' or the accounts do not comply with the applicable requirements concerning the form and conlenl of accounts sel out in the Charities (Accovnls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view, which is not a matter considered as part of an independent examination. I have no concern5 2nd have come across no other matters in connection with the examination to which allenlion should be drawn in this report in order lo enable a proper understanding of the accounls to be reached. Christopher Nisbel FCA els Audit Services Suites B & D Bumham Yard Beaconsfield Buckinghamshire HP9 2JH 23 February 2026 Page 7
CHILTERNS DOG RESCUE SOCIETY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025 Restricted Unrestricted funds funds 2025 2025 Total Funds 2025 Total funds 2024 Note INCOME FROM: Donations. grants and legacies Charrtable activrties Other trading activities Investments 231,614 22,753 117,430 26,941 231,614 22,753 117,430 26,941 221,375 26,644 92.816 24,214 TOTAL INCOME 398.738 398,738 365,049 EXPENDITURE ON.. Raising funds Charitable aetwilies Investment mana9emenl costs 5,612 436,724 4,933 5,612 436,724 4,933 10,228 410,830 5,771 TOTAL EXPENDITURE 447.269 447.269 426,829 Nel Ilosses}Igains on investments {8,5831 18,5831 NET EXPENDITURE BEFORE TRANSFERS Transfers btheen Funds io 17 157,1141 {57,114} 157,816 NET EXPENDITURE BEFORE OTHER RECOGNISED GAINS AND LOSSES 157.1141 157,1141 157.816) NET MOVEMENT IN FUNDS 157.1141 157,114) {57,8161 RECONCILIATION OF FUNDS: Total funds broughl forward 2,815,208 2,815.208 2,873,024 2,758.094 2,758,094 2,815.208 TOTAL FUNDS CARRIED FORWARD The notes on pages 1110 22 fomi part of these financial stslements. P89e 8
CHILTERf4S DOG RESCUE SOCIETY BALANce SHEEr AS AT 30 APRIL 2025 2025 2024 Note FixeD ASSETS Tangible assets Inv8s1rnents- at Markd value 12 13 1,740,110 836.350 1.808,1S5 746.108 CURRENT ASSETS Oebto C•sh •t bank tnd in hand 14 15 74A92 186,354 198.685 273,319 CREDrroRS'. amounts fallng du• wtthln ono y••f 18 37 NET CURRENT ASSEIS TOTALASSEfs LESS CURRENT LIABLrrEs 2.788,1194 2,815208 NET ASSETS 2,758.094 2.815,208 CHARITY FUND8 R•strt¢t•d funls unrestn.cted funds 17 17 2,758.094 2,758P94 2.B15.208 2,81S.208 TOTAL FUNDS Th• fin•net•l st•lements were approved by tha Trnst••$ on 23 Febru•ry 2028 and slgned oftheii behall by.. rrnan Th8 not9$ on p•9e$ 11 to T2 fomi part ofthesg finan¢i•l st•t•m•nts. Page g
CHILTERNS DOG RESCUE SOCIETY STATEMENT OF CASH FLOWS AS AT 30 APRIL 2025 2025 2024 Note lal Cash flows from operatlng activities Investment Income received Purchase of investments Purchase of tangible lixeil assets Proceeds on disposal of investments 78,454.. 26,941 1103.6001 1,225 24,214 11¢JO,0001 4,850 5,700 Fair value movement of investments Change in cash and cash equwalenls in the year 8.583 3,974 72,835 Cash and eguivalents al the beginning of the year Cash and equiv8lenls al the end of the year 106,965 122.193 16.228 179,800 1C6.965 72,835 Notes to the eash flow statement lal Reconciliation ol nel expenditure lo cash inflow from opeialing activities Nel expenditure Adjustments for.. Depreciation charges Gainlllossl on disposal of investments Investment Income received Decreaselllncrease} in debtors Increaselldecre25e} in creditors 157.1141 157,8161 68,045 178) (26.9411 91,862 2,680 65,919 64 124,214} 18.852 (1,5801 Nel cash provided by I (used inl operating activities 78.454 Ibl Analysis of cash and ¢osh equlvants Cash al bank and in han 122 193 122 193 1C6,965 1C6,965 Page 10
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key source5 of eslimalion uncertainty in the preparation of the financial slalemenls are as follows'.- 1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS The financial slalemenls have been prepared under the historical cost convention with items recognised at cost or transaction v8lLJe unless otherwise slated in the relevant notes lo these accounts. The financial slalements have been prepared in aceordance with the Slalen*nl of Recommended Practice". Accountin9 and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and subsequent updates and Charities Act 2011. Chillerns Dtsg Rescue Sooiety consli(ules a public benefit entity as defined by FRS 102. The presentation currency used in the aceounls is £. 1.2 INCOME All income is recogntsed in the Statement of Financial Activities ISOFAI once the Society has enlillemenl to the income, it Is probabk that the income will be Teeeived and the amount of income receivable can be measured reliably. For legacies, entitment is the earlier of the charity being notified ol an impending distribution or the legacy being received. Al this point income is recognised On occasion legacies will be notified to the charity however Il is not possible to measure the amount expected to be distributed. On these occasions, the gacY is treated as a contingent asset and dis¢losed. 1.3 EXPENDITURE Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefrt to a third party, it Is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably Expenditure is classrfied by activity. The costs of each activity are made up of the tolal of direct costs and shared costs, including support costs involved in undertaking ea¢h activity. Direct costs attributable to a single activrty are allocated diTeclly lo that activity. Shared costs whi¢h ¢onlfibule lo more than one aclivrty and support costs which are not attributable lo a single activity are apportioned befvleen Ih05e activrtie5 on a basis con51Stent with the use of lesources. Central staff c051s are allocated on the basis of time spent, and depreciation charges allo¢aled on the portion ol the asset's use. Page11
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 ACCOUNTING POLICIES leontlnuedl 1.4 TANGI8LE FIXED ASSETS AND DEPRECIATION A review for impaimenl of a fixed asset Cad out rf events or changes in circurnslances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the rryIng value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial aCtivi(S. Tangible fixed assets are Carried al cost. net of depreciation and any provision for impaimenl. Depreciation is provided 81 rate5 calculated to write off the cost of fixed assets, less their eslimaled residual value, over their expected useful lives on the following bases.. Property improvements Equipment Motor vehicles Land Buildings 10,/0 slraighl line 1 Ooh slraighl line 250A slraighl line No depreciation 2.kn straight line 1.5 INTEREST RECEIVABLE Interest on funds held on deposit is included when reIV3b1e and the amount can be measured reliabty by the Society., this is no(rnally upon notifation of the interest paid or payable by the Bank. 1.6 DEBTORS Trade and other debtors are lecognised at the settlement amount after any trade discounl offgred. Prepayments are valued at the amount prepaid nel of any trade discounts due. 1.7 CASH AT BANK AND IN HAND Cash at bank and in hand includes cash and short term highly liquid investments wrth a short maturity of three months or less from the date of acquisition OT opening of the deposrt or similar account. 1.8 LIABILITIES AND PROVISIONS Liabilities are recognised when there is an obligation at the balance Sheet dale as a result of a past event, rt is probable that a transfer of economi¢ benefit will be fequired in settlement. and the amount of the Settlernt can be eslimaled reliably. Liabilities are recognised 81 the amount that the Society anticipates il will pay lo settle the debt or the amount It has received as advanced payments for the goods or services il musl provide. Provisions are measured al the best estimate of the amounts required lo sellle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted 81 the pre-18x discount r*e that reflect5 the risks specific lo the liability. The unwinding of the discount is Tecognised wrthin Interest payable and similai charges Page 12
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE Y&4R ENDED 30 APRIL 2025 ACCOUNTING POLICIES (continuodl 1.9 FINANCIAL INSTRUMENTS The S¢xiely onty has finaneial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. B8sic financial instruments are 1nrt1al recognised at transaction value and subsequentty measured al their settlement value with the exception ol bank loans which are Subsequently measured at amrtiseo cost using the effectNe interest method. 1.10 FUND ACCOUNTING General funds are unrestricted funds which are av8ilable foi use at the discretion of the Trustees in furtherance of the general obiectNes of the Society and which have not been designated for other purposes. Restricted funds are funds which are to be used in 8c¢ordance with 5pecrfic restrictions imposed by donors or which have been raised by the Society for particular ptjrposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restncted fund ts sel out in the notes lo the financial slalements. 1.11 SIGNIFICANT JUDGEMENTS & ESTIMATES The preparation of financial slalements requires management lo m8ke judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other faetors that are considered lo be relev?nt. Actual resu$ may drffer from these e5timales. The eslimales and underlying assumptions are reviewed on a continuing basis. Revisions to accounting eslimates are recognised in the period in which the estimate is revised if the revision affects On that period, or in the period of the revision and future periods rf the revision affects both current and fulltre periods. INCOME FROM DONATIONS, GRANTS AND LEGACIES Restrlcted Unrestricted funds Funds 2025 2025 Total funds 2025 Total funds 2024 Membership and donations 52,869 52.869 68,628 Collecting tins Leg8cies 834 177,911 834 177.911 675 152,072 Total donations and legacies 231,614 231,614 221,375 AI 30 April 2024 221,375 221.375 INCOME FROM CHARITABLE ACTIVITIES Total funds 2025 Totsl funds 2024 Core lunrestritedl 22,753 26,644 Page13
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 INVESTMENT INCOME Total funds 2025 Total funds 2024 Interest received lunreslricledl Investment income Idwidends and interest unTeslrictedl 180 273 26.761 23,941 24,214 DIRECT COSTS Fundraising expenses Governance Restricted Costs 2025 Total 2025 Total 2024 Core Events and C&G Fundraising Kennelling costs Veterinary fees Dog equipmenvfood Van running costs Heal and light Admin, telephone and Postage Accountancy fees Professional fees Wages and salaries MileagelDog training BoardinglDog refunds 1.851 1.851 11.787 14.736 3.761 5,192 11.364 16.795 5.036 1,233 17,955 11,787 14.736 3,761 1,545 22,130 22.130 6,103 6.103 3.827 2.814 237,277 139 614 6,179 3,615 5,861 232,160 3,827 2,814 237,277 139 614 797 5.612 6,641 294.331 306.584 306.187 AI 30 April 2024 10,228 9,476 286,483 306.187 SUPPORT COSTS Core Restrlcted Costs 2025 Costs 2025 Total 202S Total 2024 utilrty costs Office expenses Advertising and publicity Insurances Bank charges anc* interest Repairs and renewals Mi5cellanetsus expenses Srte improvements Depreciation 224 1,586 8.344 7.043 2,583 19,064 4,397 24,466 68,045 224 1,586 8,344 7.043 2,583 19,064 4,397 24,466 68.045 289 2,272 6.798 6.364 2,266 24.909 4,284 1,770 65,919 135.752 13S,752 114.871 At 30 April 2024 114,871 114.871 Page 14
CHILTERNS DOG RESCUE SOCIETY NOTES ro THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 INVESTMENT MANAGEMENT COSTS 2025 2024 Investment management charges 4,933 5,771 8. NET LOSSESIIGAINS ON INVESTMENTS 2025 2024 Realised Gainslllossesl on investments Unrealised 11055es}Igains on investments 78 8,661 18.583 1641. GOVERNANCE COSTS Total Funds 2025 Tclal funds 2024 Direct costs - Governanee 6,641 9,476 10. NET INCOME I (EXPENDITURE) This is slated after charging.. 2025 2024 Depreciation of tangible fixed assets. owned by the charity Accountancy fees- Independent Examination 68,046 2,$50 65,919 2.450 11. STAFF COSTS Staff costs were as follows.. 2025 2024 Remuneration paid lo employees Employers Nl Employers Pension 224,863 11,134 1,280 219,604 10,489 2,067 237.277 232,160 Page 15
CHILTERNS LIOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 STAFF COSTS Icontinuedl The average number of persons employed by the Society during the year was as follows.. 2025 No. 11 2024 No. 10 Caring seNices (full & part limel No employee received remuneration amounting to mre than £60,000 in either year. The remuneration and benefrts received by key management personnel was £138,795 (2024.. £123,221} during the year. 12. TANGIBLE FIXED ASSETS Freehold property Equipment Motor vehicles Total COST At 1 May 2024 Additions 2,416,798 2,677 11,159 2.430,634 AI 30 April 2025 2,416,798 2,677 11,159 2,430,634 DEPRECIATION At 1 May 2024 Charge for the year 610.472 67,777 848 268 11.159 622,479 68.045 AI 30 April 2025 678.249 1,116 11,159 690,524 NET BOOK VALUE At 30 April 2025 1,738,549 1,561 1,740,110 At 30 April 2024 1,806,326 1,829 1.808,155 Included in freehold property is land at cost of £30,000 whh is not depreciated. Page 16
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 13. INVESTMENTS Investments at MARKET VALUE (Excludes ¢a$h and+ forelgn currenclesl Opèning balance as a 1 May 2024 Additions Disposals Unrealised loss 746,075 103,600 (4,7721 {8,6611 Closing balance as at 30 April 2025 836,242 Dispgsal proceeds Piofil on disposal 4,850 78 Analysrs ol Falr (Marketl value of all investments 2025 2024 Seeurilies Liquid funds Cash held 632,942 203.300 108 646,175 99,900 33 836,350 746,108 The fair value of investments is determined by reference lo the mid-value of the investments held within the fund for identical assets in an active market at the balance sheet dale. Cost value of all investrnents as at 30 April 2025 £837.138 Cost value of all investments as a130 April 2024 £738.195 14. DEBTORS 2025 2024 VAT repayable Other debtors Prepayments & accrued income 1,174 200 73,118 1,443 100 166,354 Pege 17
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 16. CASH AT BANK AND IN HAND 2025 2024 Cash in hand.. Cash balances 132 Sub lolal 132 Cash at Bank: Nat Wesl Bank Current Account CAF CuTrent Account CAF Redevelopment Account 709 31.048 90,436 732 18,817 87,284 Sub total 122.193 1C£,833 Total 122,193 106,965 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Other laxalion and social Security Accruals and deferred income 7,623 3,310 4,118 5,534 3,243 3,597 15,051 12,374 Page 18
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEfvIENTS FOR THE YEAR ENDED 30 APRIL 2025 17. STATEMENT OF FUNDS- CURRENT YEAR Balance at 1May 2024 Balance at 30 April 2025 Transfers inlo Income Expenditure DESIGNATED FUNDS Designated Funds- all funds GENERAL FUNDS General Funds - 811 funds 2.815.208 398.738 1455,8521 2,758,094 Totsl Unrestricted funds 2.815.208 398,738 1455,8521 2.758,094 RESTRICTED FUNDS Reslricled funds- all funds Total restricted funds Totsl of fund5 2,815,208 398.738 1455.8521 2,758.094 Nel gainslllossesl on investment5 are included in expenditure. Page 19
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 17. STATEMENT OF FUNDS lcontinuedl STATEMENT OF FUNDS- PRIOR YEAR Balance al 1 May 2023 Transfers inlout 30 April 2024 Income Expenditure DESIGNATED FUNDS Designated Funds all funds GENERAL FUNDS General Funds all funds 2,873.024 365,049 1422,86SI 2,815,208 Total Unrestricted Funds 2.873,024 365,049 {422.8651 2.815.208 RESTRICTED FUNDS Reslricled funds- all funds Total restricted funds Total of funds 2,873.024 365,049 1422,8651 2,815.208 Nel gainslllosse51 on investments are included in expendrture. Page 2LI
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS-CURRENT YEAR Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Investments- at market value Current assets Credrtors due within one year 1,740,110 836,350 196,685 {15,0511 1.740.110 836.350 196.685 115.0511 2,758,094 2.758,094 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Reslrieted Unreslricled funds funds 2024 2024 Total funds 2024 Tangible fixed assets Investments- al market value Current assets Creditors due wthin one year 1,808.1 $5 746.108 273,319 112,3741 1,808.155 746.108 273,319 (12.3741 2,815,208 2,815,208 Page 21
CHILTERNS DOG RESCUE SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 19. ANALYSIS OF CHANGES IN NET DEBT Balance al beginning of year Balance at end of year Other changes Cash Flow Cash al bank and in hand 106,965 15,228 122,193 Total cash and cash equivalents 1(h8,965 15.228 122,193 Loans Total net debts IC6,965 15,228 122,193 20. CAPITAL COMMITMENTS The Charity has the following capital ccmnmilmenls 2025 2024 21. TRUSTEES REMUNERATION & EXPENSES During the year, no Trustees retsived any remUneralnI2o24 - £NILI. During the year, no Trustees leived any benefits in kind12024 - £NILI. During the year, one Trustee received reimbursernenl of expenses for sundry expenses lotalling £6512024 £NILI 22. RELATED PARTY TRANSACTIONS There were no reIed party transactions during the period12024.. £NIL). Page 22