Charity registration number: 276067
The Pug Dog Welfare & Rescue Association
Annual Report and Financial Statements for the Year Ended 31 December 2024
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
The Pug Dog Welfare & Rescue Association
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Cash Flow Statement | 9 |
| Notes to the Financial Statements | 10 to 15 |
The Pug Dog Welfare & Rescue Association
Reference and Administrative Details
Trustees Jonathan Brown Paula Parke Alison Dean, Secretary Anne McDonald Kay Greene Robin Green Charity Registration Number 276067 Principal Office Lychett House 13 Freeland Park Wareham Road Poole Dorset BH16 6FA Independent Examiner Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
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The Pug Dog Welfare & Rescue Association
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2024.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Charlotte Hill, Chair (resigned 9 February 2025) Jonathan Brown Paula Parke Alison Dean, Secretary Anne McDonald (appointed 8 April 2025) Kay Greene (appointed 8 April 2025) Robin Green (appointed 15 March 2025)
Structure, governance and management
Nature of governing document
The charity is operated under the rules of its constitution deed adopted 20/02/1978 and most recently amended 23/03/2014.
Recruitment and appointment of trustees
Potential new trustees are identified by two means:
(1) by advertisement, primarily in PDWRA newsletters and other publications; and
(2) by existing trustees generally, but not exclusively, from active volunteers who have shown both skills which would be an asset to the governing body and the necessary commitment to the charity.
Following a successful interview, potential trustees are proposed and seconded by existing trustees and, if supported by a 3/4 majority of serving trustees, take up their position following successful background checks where appropriate.
Organisational structure
We use our website, newsletter and other social media platforms to invite applications to become a trustee with the charity. Interested individuals complete an application form which is reviewed by existing trustees.
The prospective trustees are then interviewed by two existing trustees for suitability and to match skills within the existing collective skills audit of the wider trustee team. If successful at interview, then two suitable references are required before an appointment is confirmed. All trustees are expected to comply with the charity’s Trustee Code of Conduct Policy which includes the Nolan Principles, each trustee signs a copy accepting this code of conduct for personnel record storage.
Objectives and activities
Objects and aims
The charity's objectives are to relieve the suffering and distress of pug dogs in need of care and attention, including veterinary attention.
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The Pug Dog Welfare & Rescue Association
Trustees' Report (continued)
Objectives, strategies and activities
Our national network of volunteers take surrender calls from within their areas and arrange pick up, transport and placement in temporary foster homes. This allows a veterinary health check, behavioural assessment and neutering if necessary.
These volunteers also receive applications from applicants wishing to adopt a rescue pug, home check suitable applicants and arrange adoption. At all stages, the volunteer ensures microchip details are updated.
We attend appropriate events where we can give advice regarding the breed and raise awareness of our charity. Local social events are also organised to share information and raise awareness and funds although, with the COVID-19 pandemic, these activities have been severely restricted. Several fundraising activities are ongoing throughout the year chiefly via our presence on social media and the web.
Use of volunteers
We continue to realise the value of our many volunteers who give their time freely. Many have part or full-time jobs and our work can require a quick response, often at unsociable times. Often the work of surrender is emotionally challenging but our workers act sensibly yet sensitively.
Our supporters are devoted and continue to help us meet our not inconsiderable expenses.
Achievements and performance
Despite significant challenges of limited human resources, both at trustee level and operational volunteer level, the charity has continued to operate to fulfil the charity’s objects to the best of its ability. These limitations have led the charity to pause operations temporarily on occasions in order to safely and effectively manage the wellbeing of the volume of pug dogs in their care at any one time.
Between 1st January – 31st December 2024, a total of 271 pug dogs were placed into forever homes. This was an uplift of 20% to the previous year.
The charity relies solely on volunteers to deliver our charitable aims on a day-to-day basis, and this is hugely appreciated, although this does need further consideration to effectively maintain operations as a sustainable model longer term.
We also continue to rely on generous donations from our supporters and truly appreciate all the efforts made by our volunteers in helping us to raise funds. We have received several legacies which are always welcomed. Presently our veterinary expenses supporting pugs with complex clinical issues has exceeded our income as it did the previous year. This is despite the vigilance in veterinary service provision championed by our volunteer veterinary advisor and volunteer area co-ordinators.
The charity receives services voluntarily from 1st Option Digital in respect of newsletter development, production and circulation as well as aspects of social media oversight. The charity pays for a bookkeeper to support the treasurer role and provide operational rigour in our financial affairs. The charity also pays for website and webmail oversight ensuring the charity has a compliant and reliable communication platform.
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The Pug Dog Welfare & Rescue Association
Trustees' Report (continued)
Public benefit
Surrendering a much-loved pet is always a difficult and upsetting decision for the pugs owner. To be able to trust our charity with the ongoing care and love for their pet is a real privilege. We do not judge and appreciate that for whatever reason, people may find themselves in a position where they are unable to keep their pet pug dog. So, with lots of attention to detail, and by using a well-tested process, we are able to connect surrendered pugs with a forever home where their new owner has a genuine desire to care for a rescue pug. We will also offer support and advice to any pug owner who contacts us.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
Policy on reserves
Veterinary bills forms most of the association’s expenditure. Such bills are unpredictable and difficult to budget for but, with the invaluable support of our veterinary advisors, we continue to make concerted efforts to eliminate unnecessary costs. Our policy with substantial legacies is, where possible, to add these to our existing investments which are spread over 3 different Charity Official Investment Funds, utilising only the interest generated.
Major risks and management of those risks
Financial risk
The association is committed to paying for veterinary treatment for existing conditions in dogs which are then fostered or adopted. Fulfilling this commitment is putting significant pressure on the association’s finances resulting in a depleted reserve balance.
In addition, inflation in the veterinary care and animal pharmaceutical industries have added further cost pressures which are unavoidable.
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The Pug Dog Welfare & Rescue Association
Trustees' Report (continued)
Statement of 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the 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. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
17/10/2025
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Jonathan Brown Trustee
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The Pug Dog Welfare & Rescue Association
Independent Examiner's Report to the trustees of The Pug Dog Welfare & Rescue Association
Independent examiner’s report to the trustees of The Pug Dog Welfare & Rescue Association
I report to the trustees on my examination of the accounts of The Pug Dog Welfare & Rescue Association (the Charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the charity 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting 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.
......................................
Eva Stevens, BSc, CPFA, employee of Community Accounting Plus Member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
29/10/2025 Date:.............................
Page 6
The Pug Dog Welfare & Rescue Association
Statement of Financial Activities for the Year Ended 31 December 2024
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Total Income Expenditure on: Charitable activities 6 Total Expenditure Gains/losses on investment assets Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted £ 57,223 65,644 18,803 27,548 169,218 (341,082) (341,082) 31,402 (140,462) 1,245,295 1,104,833 |
Total 2024 £ 57,223 65,644 18,803 27,548 169,218 (341,082) (341,082) 31,402 (140,462) 1,245,295 1,104,833 |
Total 2023 £ 51,195 56,653 25,370 26,949 |
|---|---|---|---|
| 160,167 | |||
| (267,137) | |||
| (267,137) | |||
| 103,572 | |||
| (3,398) 1,248,693 |
|||
| 1,245,295 |
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 10 to 15 form an integral part of these financial statements. Page 7
The Pug Dog Welfare & Rescue Association
(Registration number: 276067) Balance Sheet as at 31 December 2024
| Note Fixed assets Investments 9 Current assets Debtors 10 Cash at bank and in hand 11 Creditors: Amounts falling due within one year 12 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds |
2024 £ 1,030,512 6,672 81,877 88,549 (14,228) 74,321 1,104,833 1,104,833 1,104,833 |
2023 £ 999,110 4,630 254,345 |
|---|---|---|
| 258,975 (12,790) |
||
| 246,185 | ||
| 1,245,295 | ||
| 1,245,295 | ||
| 1,245,295 |
The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on 17/10/2025 .................... and signed on their behalf by:
......................................... Jonathan Brown Trustee
The notes on pages 10 to 15 form an integral part of these financial statements. Page 8
The Pug Dog Welfare & Rescue Association
Cash Flow Statement for the Year Ended 31 December 2024
| Note Cash flows from operating activities Net cash expenditure Adjustments to cash flows from non-cash items Investment income 5 Revaluation of investments Working capital adjustments (Increase)/decrease in debtors 10 Increase in creditors 12 Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar income 5 Income from dividends 5 Net cash flows from investing activities Net decrease in cash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December Reconciliation of net cash flow to movement in net funds Decrease in cash Net funds at 1 January 2024 Net funds at 31 December 2024 |
2024 £ (140,462) (27,548) (31,402) (199,412) (2,042) 1,438 (200,016) 2,090 25,458 27,548 (172,468) 254,345 81,877 (172,468) 254,345 81,877 |
2023 £ (3,398) (26,949) (103,572) |
|---|---|---|
| (133,919) 85,516 11,698 |
||
| (36,705) | ||
| 2,109 24,840 |
||
| 26,949 | ||
| (9,756) 264,101 |
||
| 254,345 | ||
| (9,756) 264,101 |
||
| 254,345 |
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 10 to 15 form an integral part of these financial statements. Page 9
The Pug Dog Welfare & Rescue Association
Notes to the Financial Statements for the Year Ended 31 December 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Pug Dog Welfare & Rescue Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Investment income
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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The Pug Dog Welfare & Rescue Association
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
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The Pug Dog Welfare & Rescue Association
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
2 Income from donations and legacies
| Donations and legacies; Donations from individuals Legacies 3 Income from charitable activities Adoption fees Merchandise 4 Income from other trading activities Fundraising |
Unrestricted funds General £ 40,790 16,433 57,223 Unrestricted funds General £ 64,120 1,524 65,644 Unrestricted funds General £ 18,803 18,803 |
Total 2024 £ 40,790 16,433 57,223 Total 2024 £ 64,120 1,524 65,644 Total funds £ 18,803 18,803 |
Total 2023 £ 50,303 892 |
|---|---|---|---|
| 51,195 | |||
| Total 2023 £ 54,359 2,294 |
|||
| 56,653 | |||
| Total 2023 £ 25,370 |
|||
| 25,370 |
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The Pug Dog Welfare & Rescue Association
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
5 Investment income
| Income from dividends; Dividends receivable from other unlisted investments Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 25,458 2,090 27,548 |
Total 2024 £ 25,458 2,090 27,548 |
Total 2023 £ 24,840 2,109 |
|---|---|---|---|
| 26,949 |
6 Expenditure on charitable activities
| Veterinary fees Transportation Kennelling & food Fundraising Phone & Internet Website Sundry expenses Events Advertising Printing, postage & stationery Travel Insurance & accountancy Donations paid Merchandise Software Paypal fees IT Software & Consumables General Expense Bank Fees |
Unrestricted General funds £ 279,906 3,270 952 25,364 1,596 4,810 2,851 224 1,053 70 770 14,996 126 - 589 848 1,252 2,305 100 341,082 |
Total 2024 £ 279,906 3,270 952 25,364 1,596 4,810 2,851 224 1,053 70 770 14,996 126 - 589 848 1,252 2,305 100 341,082 |
Total 2023 £ 233,396 2,525 995 12,142 1,465 1,499 3,429 42 176 553 - 8,931 - 1,260 100 624 - - - |
|---|---|---|---|
| 267,137 |
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The Pug Dog Welfare & Rescue Association
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7 Independent examiner's fees
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Accounting Plus are analysed as follows: | ||
|---|---|---|
| Independent examination | 2024 £ 1,045 1,045 |
2023 £ 1,005 |
| 1,005 |
8 Taxation
The charity is a registered charity and is therefore exempt from corporation taxation.
9 Fixed asset investments
| 9 Fixed asset investments |
||||
|---|---|---|---|---|
| Other investments Other investments Cost or Valuation At 1 January 2024 Revaluation At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 Investments held at 31/12/2024 comprised: COIF Investment Fund - 10540.77 units; COIF Fixed Interest Fund - 110509.8 units; COIF Global Equity Fund - 234644.81 units. |
2024 £ 1,030,512 Unlisted investments £ 999,110 31,402 |
2023 £ 999,110 |
||
| Total £ 999,110 31,402 1,030,512 1,030,512 999,110 |
||||
| 1,030,512 | ||||
| 1,030,512 | ||||
| 999,110 | ||||
10 Debtors
| 10 Debtors | ||
|---|---|---|
| Prepayments Accrued income |
2024 £ 6,672 - 6,672 |
2023 £ 630 4,000 |
| 4,630 |
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The Pug Dog Welfare & Rescue Association
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
11 Cash and cash equivalents
| 11 Cash and cash equivalents | ||
|---|---|---|
| Cash at bank 12 Creditors: amounts falling due within one year Trade creditors Other creditors |
2024 £ 81,877 2024 £ 12,974 1,254 14,228 |
2023 £ 254,345 |
| 2023 £ 11,584 1,206 |
||
| 12,790 |
13 Related party transactions
There were no related party transactions in the year.
14 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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