**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**
**----- Start of picture text -----**
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**
**----- Start of picture text -----**
|||
|---|---|
|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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