Company Registration No. Charity No.
The Edinburgh Dog and Cat Home
Annual report and financial statements for the year ended 31 December 2025
The Edinburgh Dog and Cat Home Contents Forthe year ended 31 December 2025 Page Charity Information &Annual Report IndependentAuditors' Report to The Members and Trustees 9-11 Statement of Financial Activities 12 Balance Sheet 13 Statement ofcashflows 14 Notes To The Financial Statements 15-24
The Edinburgh Dog and Cat Home Charity Information For the year ended 31 December 2025
Charity number: Company number: Registered office: Independent Auditors: Investment Managers: Bankers: Solicitors: Chief Executive Officer: Secretary: Trustees:
The Edinburgh Dog and Cat Home Annual report For the year ended 31 December 2025
Report of the Board of Trustees
Our Mission
Protecting loving homes
Finding loving homes -
Running a loving home
Our Vision
Our Strategy
Keep dogs and cats in loving homes
Support community empowerment through education and outreach
The Edinburgh Dog and Cat Home Annual report (continued) For the year ended 31 December 2025
Improve our brand�s awareness and reach
Become sustainability focused and operationally deficit free
2025 Impact
Services
The Edinburgh Dog and Cat Home Annual report (continued) For the year ended 31 December 2025
People
Fundraising and partnerships
Financial review
The Edinburgh Dog and Cat Home Annual report (continued) For the year ended 31 December 2025
Investments
Reserves
Looking to 2026 and beyond
�
Structure, Governance and Management
Directors� Responsibilities
The Edinburgh Dog and Cat Home Annual report (continued) For the year ended 31 December 2025
Governing Document
Our Policies
Fair Reward and Work
� Health and Safety
� Fraud
People and Culture
The Edinburgh Dog and Cat Home Annual report (continued) For the year ended 31 December 2025
Risk Management
� Demand & Ability to Deliver the Service
� Financial Sustainability
� Health & Safety
Commitment to Sustainability
The Edinburgh Dog and Cat Home Annual report (continued) For the year ended 31 December 2025
Approval of the financial statements
Thank You
Matthew Smith Co-Chair
Date: 22/05/26
Joanne Talbot Co-Chair Date: 22/05/26
The Edinburgh Dog and Cat Home Independent auditor�s report to the members and the trustees For the year ended 31 December 2025
Opinion
Basis for opinion
Conclusions relating to going concern
Other information
Other matters prescribed by the Companies Act 2006
Independent auditor's report to the members and the trustees (continued) For the year ended 31 December 2025
The Edinburgh Dog and Cat Home
Matters on which we are required to report by exception
Responsibilities of trustees
Auditor�s responsibilities for the audit of the financial statements
The Edinburgh Dog and Cat Home
Independent auditor's report to the members and the trustees (continued) For the year ended 31 December 2025
Use of our report
Jamie Younger BSc CA (Senior Statutory Auditor) for and on behalf of Saffery LLP
Statutory Auditors
The Edinburgh Dog and Cat Home Statement of Financial Activities For the year ended 31 December 2025
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Unrestricted Restricted Total funds Total funds
funds funds 2025 2024
Notes £ £ £ £
Income and endowments
2
3
3
Total income
Expenditure on:
Total expenditure 4
Net operating (expenditure)/income
8
12
Reconciliation of funds
Total funds carried forward 4,326,158 28,592 4,354,750 4,448,079
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The Edinburgh Dog and Cat Home Balance Sheet As at 31 December 2025
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2025 2024
Notes £ £ £ £
Fixed assets
7
8
Current assets
9
Current Liabilities
10
Net current assets
Total assets less current liabilities
Net assets 4,354,750 4,448,079
Reserves
12
12
12
4,354,750 4,448,079
22nd May 2026
Matthew Smith Joanne Talbot
Co-Chair Co-Chair
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Registered in Scotland, Company number: SC46613, Charity number: SC006914.
The Edinburgh Dog and Cat Home Statement of Cashflows For the year ended 31 December 2025
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Note 2025 2024
£ £
Cash provided by operating activities 14
Cash flows from investing activities
3
3
7
8
8
Cash generated from investing activities
Decrease in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the year
Total cash and cash equivalents at the end of the year
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The Edinburgh Dog and Cat Home Notes to the financial statements For the year ended 31 December 2025
1. Accounting Policies
1.1 Accounting convention
1.2 Going Concern
1.3 Donations and legacies
1.4 Boarding fees, sale of animals and accessories
1.5 Investment Income
1.6 Expenditure
The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
1. Accounting policies (continued)
1.7 Tangible fixed assets and investments
1.8 Impairment of fixed assets
1.9 Financial instruments
Basic financial assets
The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
1. Accounting policies (continued)
Impairment of financial assets
Derecognition of financial assets
Classification of financial liabilities
Derecognition of financial liabilities
1.10 Taxation
1.11 Provisions
1.12 Employee benefits
The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
1. Accounting policies (continued)
1.13 Leases
1.14 Funds
1.15 Critical accounting judgements and key sources of estimation uncertainty
2. Donations and legacies
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2025 2024
£ £
2,457,556 1,983,254
3. Investment income and other trading income
2025 2024
£ £
Investment income
72,754 89,341
2025 2024
£ £
Other trading income
154,657 179,619
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The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
4. Analysis of resources expended
For the year ended 31 December 2025
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||||||
|---|---|---|---|---|
|Governance|
|Direct costs|costs Support costs|Total 2025|Total 2024|
|£|£|£|£|£|
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For the year ended 31 December 2024
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||||||
|---|---|---|---|---|
|Governance|
|Direct costs|costs Support costs|Total 2024|Total 2023|
|£|£|£|£|£|
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5. Employees
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|||
|---|---|
|2025|2024|
|£|£|
|2,000,822 2,076,214|
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||||
|---|---|---|
|Banding|2025|2024|
|Number|Number|
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The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
6. Board of Trustees
7. Tangible fixed assets
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|||||
|---|---|---|---|
|Fixtures,|
|Heritable|fittings &|Motor|
|property|equipment|Vehicles|Total 2025|
|£|£|£|£|
|Cost|
|Depreciation|
|Book Value|
|8. Investments|
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|||
|---|---|
|2025|2024|
|£|£|
|Valuations|
|2,324,171 2,752,950|
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9. Debtors
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|||
|---|---|
|2025|2024|
|£|£|
|810,584 339,787|
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The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
10. Creditors: amounts falling due within one year
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|||
|---|---|
|2025|2024|
|£|£|
|226,173 199,479|
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11. Commitments under operating leases
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|||
|---|---|
|2025|2024|
|£|£|
|40,360 53,039|
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12. Funds
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||||||
|---|---|---|---|---|
|At 1 January|Incoming|Outgoing|Transfers|At 31|
|2025|resources|resources|between funds|December|
|2025|
|£|£|£|£|£|
|Unrestricted funds|
|Designated funds|
|Total unrestricted funds|
|Restricted Funds|
|Total restricted funds|
|Total funds|4,448,079 2,955,692 (3,049,021)|- 4,354,750|
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The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
12. Funds (continued)
| Unrestricted funds Designated funds Total unrestricted funds Restricted Funds Total restricted funds Total funds |
At 1 January 2024 Incoming resources Outgoing resources Transfers between funds At 31 December 2024 £ £ £ £ £ 5,228,500 2,462,869 (3,243,290) - 4,448,079 |
|---|---|
The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
13. Analysis of net assets between funds
At 31 December 2025
At 31 December 2024
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||||||
|---|---|---|---|---|
|Tangible|Current|
|Assets|Investments Current Assets|Liabilities|Total|
|£|£|£|£|£|
|847,204|2,324,171|1,409,548 (226,173)|4,354,750|
|Tangible|Current|
|Assets|Investments Current Assets|Liabilities|Total|
|£|£|£|£|£|
|864,412|2,752,950|1,030,196 (199,479)|4,448,079|
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14. Reconciliation of net income to cashflows from operating activities
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|||
|---|---|
|2025|2024|
|£|£|
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15. Related party transactions
16. Pension Scheme
The Edinburgh Dog and Cat Home Notes to the financial statements (continued) For the year ended 31 December 2025
17. Subsequent events and going concern
18. Comparative statement of financial activities
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Notes Unrestricted Restricted Total
Funds Funds 2024
Income from:
Expenditure on:
Net operating (expenditure)
Net movement in funds for the year
4,447,041 1,038 4,448,079
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