Paws and People Statement of Receipts & Payments for the period ended 31st March 2025 Unrestricted Note funds Restrlcted funds Total funds Total funds 2025 2024 Income and endowments from: Donations Fundraising Total income 96,400 96,400 79,941 96,400 96,400 79,941 Expenditure on: Raising Funds Charitable Activities Governance costs Totsl expenditure Net income / (expendlture) resources 191 77,364 5,578 83,133 13,267 191 77,364 5,578 83,133 13,267 70,209 4,904 75,119 4,822 15 Paw5 and People statement of Assets & Llabilities- Perlod Ended 31st March 2025 2025 2024 Reconclllatlon of funds at 31.03.24 Total funds brought forward Surplus/ldeficit) thi5 year end Total furH15 carried foï¿¿ard 14,092 6,544 20,636 10,295 3.797 14,092 Flxed Assets Tangible Assets 1,661 2.076 Bank & Cash Balances Cash at bank and in hand 18.975 20.636 12,016 14,092 Represented by Unrestricted funds Restricted funds Total Funds 20.636 14,092 20.636 14.092 Notes on pa8e$ 17 and 18 are an integral part of these financial statements. The financlal statements on pages 15 and 16 were approved by the Board of Trustees on 8th January 2026 and slgned on its behaff by: Elizabeth Thompson - Trustee Sharon Weir- Trustee Nadine Weir- Trustee 16 Paws and People Notes to the financial statements for the perlod ended 31st March 2025 l. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Preparatlon of accounts on a going concern basis The charitygenerally meets its day to day working capital requirements from its annual income. The Trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the charity has resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going concern basis b) Income Income is accounted for on a cash receipts basis as the amount is collected and are allocated as either restricted or unrestricted funds according to the terms of the donation. c) Expenditure Expenditure is recognised on a cash payments basis. d) Cash and cash equivalents Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. l) Funds Funds are classified as either restricted funds or unrestricted funds, defined as follows: Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the Club. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to apply the fund. 2. Fundraising Unrestrlcted Restrlrted Total 2025 Total 2024 Raffle Proceeds Other Fundraising 96,400 96,400 96,400 96,400 79,941 61,968 17 3. Analysis of Expenditure Unrestricted Restricted Totsl 2025 Total 2024 Raislng Funds Advertising/Promotion 191 191 191 191 738 Charitable Activltles Feeding and other supplies Veterinary Dog runs and houses Equipment Motor & Travel Expenses Repairs and Maintenance Depreciation 16,429 53,022 16,429 53,022 31,047 32,847 7.455 178 279 77,364 7,455 178 279 77,364 4,661 1,306 55.490 Governance costs Insurance Accountancy Postage & Stationary Bankfees Telephone Computer costs Depreciation 613 720 802 1.552 359 1,396 136 5,578 613 720 802 1,552 359 1.396 136 5,578 798 720 139 1,129 135 1,813 170 4,106 Total Expenditure 83,133 83,133 60,334 4. Analysis of trustee remuneratlon and expenses. No Trustee received any payments other than for out of pocket expenses incurred. 18