ÈST 1*3
CHILTERNS DOG
RESCUE SOCIETY
PU￿ING DOGS FIRST
REPORT AND ACCOUNTS
FOR THE YEAR ENDED
30 APRIL 2025
Aprfl
2025
Ch¥fity nUm￿r. 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 s￿IetY
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 soC￿ty.
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 I￿01 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.
Manage￿ent Committee meetings are held once a month lo review 811 areas of the Society"s act1vrt￿$.
Advisers, including the Rescue Centre Manager, are invrted to the meetings lo provide reports on the Re￿ue
Centre work. Groups also work lo progress the fundraising and publicity activity of the Soetety and provKle
feedback lo the Trustees by the TNsteelsl involved in those groups. The staff employed by the Society report
lo the Rescue Centfe Manager.
The Rule$ 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 ￿sponsibl11t￿S 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 S￿letY 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, i1￿u$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 paI￿nce 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 behav￿UrS 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 fa￿d major challenges due lo the ongoing financial crisis wh￿h 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
Re￿ue 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 restr￿ted 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 In￿Me
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 bereave￿nt 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 ffinan￿1 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 State￿￿ntS ￿ 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 def￿11 olthe Society for that period. In pieporing these financial staternents, the
Trustees ere required b".
select suitable a¢￿u￿tiNg polic￿5 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 ar￿u￿tIng 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 he￿ts br
taking ￿aSOnable $tgps for the pievention and detection of fraud and other Irregu￿rIt*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 equlva￿nts
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, entit￿ment 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 ￿ Ca￿￿d 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 re￿IV3b1e and the amount can be measured
reliabty by the Society., this is no(rnally upon notif￿ation 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 Settler￿nt 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 wh￿h 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 remUneral￿nI2o24 - £NILI.
During the year, no Trustees le￿ived 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 re￿Ied party transactions during the period12024.. £NIL).
Page 22