CAVALIERS IN NEED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
Charity Number - 102896

CAVALIERS fN PIEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
CONTENTS
Page
Contents
Officers
Trustee's Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
Page 1

CA VALIERS IN NEED
FZNANCIAL STA TEMENTS FOR THE YEAR EJVDED 31 AUGUST 2025
OFFICERS
COMMIrrEE
CHAIRPERSON
Mrs C Southwell
SECREfAR Y
Nrs G Dewart
TREASURER
Mrs G Hobson
TRUSTEES
Ms R Aiken
Ms L Hendron
Mrs C Southwell
Mrs W Curtis
Mrs G Hobson
Mrs A Sproule
(resigned May 20251
INDEPENDENT EXAMIIVER
Minshull & Co
Chartered Accountants
19 Crescent Business Park
LISBURN
8T28 2GN
BANKERS
U15ter Bank
Moira Office
49 Main Street
Noira
CRAIGAVON
BT67 OLQ
HEAD OFFICE
68 Silverwood Leaves
Lijrgan
CRAIGAVON
BT66 6LB
Page 2

CA VALIERS IN NEED
FIPIANCIAL sfA TEMENTS FOR THE YEAR ENDED 31 AUGUST 202S
TRUSTEE REPORT
The trustees present their annual report together with the financial 5taternent5 for the year to 31
August 2025.
AIMS AND OBJECTIVES
Cavaliers in Need was established during 2013 but formally adopted a constitution in August 2015.
Its purposes are specifically to take in, care for, rehabilitate anrj rehome stray and unwanted Cavalier
King Charles Spaniels, Cavalier cross type dogs and any other do9S that may accompany them as
companion dogs.
Thi5 is done via the charity's foster care network and includes the following
to educate the public about purchasing pup5 from responsible and ethical health testing
breeders-
to educate the public about the many health issues affecting the breed, and provide
Information, guidance and advice.
to research Cavaller health so S to remain up to date and impart further knowledge.
APPLICATION OF INCOME AND PROPERTY
The property of the charity must be applied for purposes in accordance with section 2 of the Charities
Act {Northern Ireland) 2008.
TRUSTEES
The charity and its property must be managed and administered by a committee comprising the officers
and other members elected in accordance with the constitution. The officers and other members of the
comrnittee are the trustees of the charity and are a stated on page 2.
The charity must have the following officers
Chairperson
Secretary
Treasurer
A trustee must be a member of the charity or the nominated representative of an organisation that is a
member of the charity.
The nLJmber of trustees must not be less than three and will not be subject to a maximum.
A trustee may not appoint anyone to act on his or her behalf at meetings of trustees.
APPOINTMENT AND POWERS OF TRUSTEES
The charity in general meeting must elect the officers and the other trustees.
All of the trustees must retire with effect from conclusion of the annual general rneeting next after his
or her appointment but are eligible for re-election at that annual general meeting.
The trustees must manage the busienss of the charity and have powers to further the purposes as
mentioned above.
Page 3

CA VALIERS IN NEED
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
TRUSTEE REPORT
(continued)
MEMBERSHIP
Membership is open to individuals over eighteen years of age or organisations that are approved by the
trustees.
The trustees may only refuse an application for membership if, acting reasonably and properly, they consider
it to be in the best interests of the charity to refuse the application. The applicant must be informed in
writing within twenty orie days of the decision.
Membership is not transferable to anyone else.
The trustees must keep a register of names and addresses of the members which must be made available
to any member on request.
Membership is terminated if
the member dies or if an organisation ceases to exist.
the member resigns by written notice unless there would be less than two members after the
resignation.
any sum due from the member to the charity is not paid in full within six months of it falling
the member is removed from membershlp by a resolution of the trustees that it Is in the best
interests of the charity that his or her membership is terminated.
RESULTS
The Net Incoming Resources for the year amounted to
É5,792
12024..
-É4,621 1
FINANCIAL REVIEW AND RESERVES POLICY
Funds were generated during the year from donatlons and collections of £33,772, rehoming fees
of £96,060 and £ 19,500 grants. The main expenses incurred in carrying Dut the charity's activities
were the retrieving dogs, £36,420, and veterinary fees amountlng to £116,118.
Reserves at 3 1 August 2025 were
£66,530 most of which are readily available funds covering many
years, running costs. Cavaliers is entirely volunteer led so there are no wage costs. Currently the
core costs are funded by the surplus of income raised over the direct costs, mainly professional costs of
veterinarian fees. Expenditure is to further the charity's objectives of dog rescue and therefore most
expense is directly for the charitable purposes during the year.
General funds are unrestricted funds which are available for use at the discretion of the trustees in
furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Irustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements if
identified as such.
Restricted funds are fund5 which are to be used in accordance with specific re5tri¢tions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are Charged against the specific fund.
Page 4

CA VALIERS IN NEED
FIIVANCIAL STA TEMENTS FOR THE YEAR EPIDED 31 AUGusf 2025
TRUSTEE REPORT
(continued)
ACTIVITY DURING THE YEAR
The cost of living crisis impacted the number of dogs coming into our foster care from family surrenders
and also as breeders continued to down-size. We took into our care and rehomed significant numbers
of dogs again this year.
When resources allowed we continued to support a small number of foreign dogs.
IMPACT OF COVID-19
There is no significant ongoing effect from COVID 19.
GOING CONCERN
The trustees, having considered the Charity's income streams and ￿serVes, are content that these are
sufficient to weather any short-term issues over the next 12-18 months and that the going concern
basis is appropriate.
FUTURE PLANS
The charity's current funding is stable and our focus remains on managing our veterinary costs tlghtly.
We intend to continue on this basis in the near future and to focus on generating funds to ensu￿ our
costs are covered in the future.
RELATED PARTIES
The charity carries out no transactions with any related party.
TAX STATUS
The Inland Revenue has accepted that Cavaliers in Need is a charity and registered it as such under
the reference XN 79682. The charity Is registered with the Charity Commission lor Northern Ireland.
INDEPENDENT EXAMINER
The independent examiner, Donald R Minshull FCA of Messrs Minshull & Company, Chartered Accountants
and Statutory Auditor, offers himself for re-appointment as independent examiner.
BY ORDER OF THE COMMirrEE
Chairperson
Date
21 November 2025
Page S

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF
CAVALIERS IN NEED
We have examined the financial statements, on pages 7 to 12, which comprise the Statement of Financial
Activitie5, Balance Sheet and related notes of Cavaliers In Need for the year ended 31 August 2C125.
The financial reporting framework that has been applied in their preparation is applicable law and
Charities SORP (FRS 1021 and the accounting policies set out therein.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an
audit is not required for this year under section 65 of the Charities Act (Northern Ireland) 2008 and that an
independent examinallon is needed.
It Is my responsibility to
examine the account5 under section 65 of the Charities Act
follctrw procedures laid down in the general directions given by the Charity Commission for Northem Ireland
under Section 65191{bl of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examiner's Statement
My examination was ¢arrFed out in accordance with general directlons given by the Charity CommSsslon for Nl,
as required under sectlon 6519}(b) of the Charities Act (Northern Irel3ndl 2008.
An examination includes a review of the accounting records kept by the charity and a comparison OF the accounts
presented with those record5. It also include5 consideration of any unusual item5 or disclosures in the accounts,
and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be reqijired In an audit. and consequently no opinion is given as to whether the
accounts present a 'true and fair. view and the report is limited to those matter5 set out in the statement below.
My role is to state whether any material rrhatters have come to my attention giving me cause to believe..
l. That accounting records were not kept in accordan¢e with Section 63 of the Charities Act
2. The the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting reqU1￿MentS of the Charities Act
4. That there is further inft)rmation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examlnatSon and have no concerns In respect of the matters l. to 4. Ilsted above and,
in connection with following the Direction5 of the Charity CornTnis5ion for Northern Ireland, I have found no
matter5 that require drawing to your attention.
D R Mlnshull FCA - Independent Examlner
Minshull & Co, Statutory Auditor
Date
21 November 2025
Page 6

CAVALIERS IN AIEED
FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
2025
2024
INCOMIPIG RESOURCES
Note
Unrestricted Grants and Donations
Rehoming Fees
Restricted Fund Grants and Fees
Fundraising
Sundry Income
33,772
96,060
19,500
16,991
309
32,903
129,358
4.500
15,781
1,335
166,633
183,877
RESOURCES EXPENDED
EXPENDITURE ON CHARITABLE ACTIVITIES
Retrieval of Dogs & Transport Costs
Food and Supplies
Fundralsing Costs
Veterinary Treatments
Travel & Subsistence Costs
Motor Expenses
Restricted Fund Activities
Veterinary and Medical Expenses
Fietrieval of Dogs & Transport Costs
Equipment Depreciation
33,920
4,577
412
101,118
240
6,539
48,672
6.274
316
114,777
1.759
4,593
15,000
2,500
2,000
3,000
1,500
Total
1166,306)
(180,891 J
Total Income less Direct Charitable Expenditure
327
2.986
GOVERNANCE AND SUPPORT COSTS
Insurance
Equipment Repairs and Leasing
Postage, Stationery and Office Supplies
Advertising and Website Expenses
Depreciation
Profit (Lossl on Sale of Fixed Assets
Bank Charges
Sundry Expenses
3,026
178
2,887
ioi
4,201
(3,1121
634
66
2.716
737
136
GOVERNANCE EXPENSES
Legal and Professional fees
Accountancy & Exèmination Fees
325
765
320
745
Total
{6, 1191
(7,607)
BANK INTEREST RECEIVABLE
Net Income(Expenditure) for the Year
15,792)
(4.621)
Total Funds Brought Forward at I September 2024
72,322
76.943
Total Fund5 Carried Forward at 31 August 2025
66,530
72,322
The notes on pages 9 to 12 form part of these accounts
Page 7

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR fHE YEAR ENDED 31 AUGUST 2025
BALANCE SHEET AS AT 31 AUGusf 2025
Note
2025
2024
Fixed Assets
18,751
3.674
Current Assets
65,630
80,890
Current Llabllities (amoynts lallin9 ￿{hin one yearl
5 {17,851)
(12,242)
Net Current Assets
47,779
68.648
Net Assets
66,530
72.322
FUNDS
Unrestricted Funds
66,530
72,322
Restricted Funds
6&7
Balance at 31 August 2025
66,530
72,322
Approved, and authorised for issue, by the Trustees on the date below and signed on Its behalf by
Chairperson
Date
21 November 2025
Treasurer
Secretary
The notes on pages 9 to 12 form part of these accounts
Page 8

CA VALIERS IN NEED
FINA14CIAL sfAfEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
NOTES TO THE FINANCIAL STATEMENTS
I. ACCOUNTING POLICIES
The following accoLrnting policies have been used con51Stently in dealing with items which are considered
material in relation to the charity's financial statements.
(a)
Basis of Preparation
The financial statements have been prepared in accordance with Accountlng and Reporting by Charities= Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal
Reporting Standard applicable in the UK and Republic of Ereland IFRS 102 Section lal
(Charftles SORP (FRS10211, the Financlal Reportlng Standard applicable in the UK and Republlc of Ireland.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilitie5 are initially
recognised at historical cost or transacton value unless othenNise stated In the relevant accounting policy note.
{b)
Reconcillation Wlth Previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have decided that In applying the accountlng pollcles requlred by
FRS 102 Section l{a) an¢J the Charities SORP FRS 102 no restatement of comparative iterns wa5 required.
Icl
Preparatlon of the A¢¢ounts on a Going Con¢ern Basis
The charity reported
-£5,792 cash inflow lor the year and the trustees have formulated a strategy that
will Secure the irnrnediate future of the charity for the next 12 to 18 months and on that basis the charity is a
going concern.
Id)
Income
Income is recognised when the company has entitlement to the funds, any performance condltlons have been met,
it is probable that the income will be received and the amount can be measured reliablv.
Inctsme from government and other grants. of a revenue nature, is recognised when the company has entitlement to
the funds, any performance conditions attached to the grants have been met, it is probable that the income will be
received and the amount can be measured reliably and is not repayable to the funder.
Capital grènts are amortised in line with the deprecsation Of the associated asset5, the purchase OF which has been,
funded by said grants.
(e)
Donated Servlces and Facllities
Donated professlonal servlces and donated facilltles are recognlsed as Income when the company has control over
the item, any condition5 asgocialed with the donated item have been rnet, the receipt of economic benefit from the
use of the item by the charity is probable and the economic benefit can be measured reliably. In accordance with
the Charties SORP IFRS 1021 general volunteer time is not recognised.
On receipt, donated professional service5 and donated facilities are recognised on the basis of the value of the gift
to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of
equivalent economic benefit on the open market; a corresponding amount is then recognised Sn expenditure In the
period of receipt.
io
Interest Receivable
Interest on funds held on deposit is included when receivable and the amount can bemeasured reliably by the
company, norrnally upon notification of the interest paid or payable by the financial institution.
Page 9

CA VALIERS IN NEED
FINANCIAL STA TEMENTS FOR THE YEAR EhlDED 31 AUGUST 202S
NOTES TO THE FINANCIAL STATEMENTS
(continued)
(g)
Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purpoes of the company. Designated
fund5 are tjnrestrlcted funds of the charity that the directors have declded at thelr dlscretlon to set aslde to use
for a speclfic purpose. Restricted funds are donations which the donor has specified are to be 501ely used for
particular areas of the company's work.
(h}
Expenditure and Irrecoverable Value Added Tax
Expenditure is recognlsed once the￿ is a legal or constructlve obllgatlon to make a payment to a thlrd party, it
Is probable that settlement will be requireed and the amount of the obligationcan be measured reliably.
Expenditure 15 classified under the following activrty headlngs..
costs of raising funds comprise the costs of commercial trading
expenditure on charitable activltles includes the costs of activities undertaken to fvrther the
purposes OF the cornpany
governance and supptrrt costs include all other costs
Irrecoverable Value Added Tax is charyed as a cost against the activity for which the expenditure was Tncurred.
Support Costs
Support costs are disclosed separately in the Statement of Financial Activities.
Tangible Fixed Assets and depre¢iatlon
Tanglble fixed assets costing £200 or more are stated in the accounts at original cost less depreciation in order
to write off the cost of fixed assets, over their estimated useful lives, using the following annual rate
Vehicles and Equlpment
25VD Straight Ilne
Ik}
Debtors
Oebtors and accrued income are recognised at the settlement amount due after any discount offered. Prepayment5
are valued at the amount prepaid.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly Ilquid investments with a short maturity of three
months or less from the date of acouisition or opening of the deposit or similar account.
{ml
Creditors and Provisions
Creditors ènd provislons are recognised where the company has a present obligation resultlng from a past event
that will probably result in the transfer of fund5 to a third party and the Bmount due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount
after any discounts.
(nl
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic fi'nancial instwments.
Basi¢ financial instruments are inltially recognlsed at transactlon value and subsequently measured at thelr
settlement value with the exception o)f bank loans which are subsequently measured at amortised c05t using
the effective interest method.
Page 10

CA VALIERS IN NEED
FINANCIAL sfA TEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
NOTES TO THE FINANCIAL STATEMENTS
(continued)
(ol
Charity status and members liabllity
The charity Is unincorporated. The members include the trustees that are listed on page 2.
2. YEAR'S SURPLUS IS STATED A￿ER CHARGING(CREDITING):
2025
2024
Accountancy Fees
Examination Fees
383
383
373
373
3. TANGIBLE FIXED ASSETS
Fixtures &
Eouipment
Motor
Vehicles
TOTAL
COST
at I September 2024
Additions
Disposa15
1,073
12,330
23,668
{12,3301
13,403
11,003
3 1 August 2025
1,073
23,333
24,407
DEPRECIATION
at I September 2024
Charge for the Year
On Disposals
687
234
9,042
5,967
(10,2751
9,729
6,201
110,275)
31 August 2025
921
4,734
5,656
BALANCE SHEET VALUE
31 August 2025
152
18,599
18,751
4. CURRENT ASSETS
2025
2024
Prepayments and Accrued Income
Cash at Bank and In Hand
6,525
59,105
4,893
75.997
65,630
80,890
5. LIABILITIES (Amounts falling due within one year)
2025
2024
Grants Deferred
Accruals and Deferred Income
8,000
9,851
12,242
17,851
12,242
Page11

CA VALIERS IIV NEED
FINANCIAL sfAfEMENfs FOR THE YEAR ENDED 31 AUGUST 2025
NOTES TO THE FINANCIAL STATEMENTS
(continued)
6. FUNDS
Unrestricted
2025
Restricted
2025
2024
2024
Balance at I September 2024
{DeTicitlSurplus for the year
72,322
15,792)
76, 943
(4,621 J
Funds at 31 August 2025
66,530
72,322
7. RESTRICTED FUNDS ANALYSIS
At I Sept
2024
Incoming
Resources
Resources
Expended/
Transfers
At 31 August
2025
Funder -
Pets Foundation
Jean Sainsbury
Schnauzerfest
10,000
7,000
2,500
{io,0001
{7,0001
(2,5001
Total
19,500
{19,500}
8. TRUSTEES
The trustees received no emoluments or expenses payments during the year.
9. EMPLOYEes
Number of employees
There are no persons employed by the charity during the year.
10. RELATED PARTIES
The a￿ no related party transactions to report for the year.
11. PRESENTATION CURRENCY
The presentation currency of these financial statements is pounds Sterling I£GBPI.
11. CAprrAL GRANTS
Included in grants deferred in Note 5 is an amount deferred in respect of grants received for the purchase of
fixed assets. Contrary to to the FRS recc>mmended treatment, amounts received in respect of fixed asset
purchases are matched with the related depreciation charges and are therefore amortised over the useful life
of the asset concemed. The amount deferred at 3 1 August 2025 is
£8,000
{2024 £nil)
Page 12