2026-03-31-accounts

Ch￿lty iegi5tration Nmbpr SCO11033 (Scotland) Cornpanyreyislration numbpr SC258764 PERTHSHIRE ABANDONED DOGS SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

PERTHSHIRE ABANDONED DOGS socIErY LEGAL AND ADMINISTRATIVE INFORMATION Truste8s' Dr A W T KeM8dy M5 H Wala M5 G GalatyEr k15 Hekn &ni Secretary DrAWTKeM ¢harfty nurn￿r SC011033 ¢wpany numbfrr SC258764 Principal address Ftytev)t ktr)rl8 Fiwtovw)t Perth PH2 9BS RegIst￿ed office J&HMitcthlWS 51 Afvl Road Prfodyry PH16 5BU Independent examln Findkys Addit Limited 11 t￿￿￿)0e Terwe DuNlee DD3 6T$

PERTHSHIRE ABANDONED DOGS socIErY CONTENTS Pa9e TrL￿ee5. tEPOrt Independent exawinpfs report ststemenl offinancial adnAks Notes lo the f￿ar￿a1$t81eMen

PERTHSHIRE ABANDONED DOGS socIErY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The T￿Slee4 prE8enl thew annLBI rekut a[KfiTra￿ [￿]he Yeare￿ed 31 Nlatth 2026 firh8nciel slolem¢nts hevc b¢en prepared in xoydwwwth ￿ occounbry ￿KieS zet wt in notc 1 to ihe fin?nciol StslemenLs and cornFAy wiln the c￿11￿$ Co￿11￿11¢n. Ihe Chalies and Trbste¥ In¥￿￿en1 ISc¢Uandl AU 2(K15. the Charities Accounts IscDJ￿dj R￿ul￿ons 2(KK las ar￿e￿e(l￿an￿.AcW￿￿ and RewbrvJ by CIEribes." StateThnl of Rtcomm￿dÉd Practicè apOltab￿ ￿ charilEs preparirt Iheir aLt¥NJrts in ￿￿31￿e with tIE Fin￿4?1 Reporting standard 8p￿1¢8b￿ in the UK arvj Re￿￿￿0[1[81aTh) IFRS 1021" lefftht l JaNary 20191. Oblectivos and actlvhiBs Sinc8 the Perthshire Abandoned Dogs &Ki8ty its keThrdS.￿ ygars agc> lh8 (bi8r.N89 of the th8nly have n8ver changed We a shdler in TaysKle lor unvAnted and a)arNkned(k)gs and care for ItEm until vle ffind them new hornes. Many of IhesÈ animals have beÈn a¥xJsÈc arKI le9￿￿e￿. ThÈy dÈspwaiety need k)vÈ. Èxpert ard rÈhthilitalion before they are reaty lo seek safe new hotnes r wknchthey Wil live lthe !e5t of theiT.iYes. ￿. ourefforts In runtMtvJ I￿.e cyanty are lor Ihis purpose and this purpoSÈe￿￿. io'lnd Iwr forever lth$.' We use ourresOur￿ as e￿￿enI￿a$ we can ￿ tske w the challe￿ of fe.tKmiw PADS (&)gs. Many ￿ these animls ar8 ntrained. poorfy sociahzed an(J have behavicural When W a￿Ve al our gates. they can be seriously traumab5ed due 10 trepknt and Ill Ireatrrenl Such (kngs areoften u5 for tstne bpfore they are lo IntrorJutÈd lo potentsal adopter These dtys ha¥e k)st any kntstthey had In h.Than5. and rt cAn lake titne. k)ve and pallen￿ toregain that trJsi. Thjr obitclivt 1$ 10 erl$U￿ Ihai oursiaff vve al ￿$¢Aj￿¢t5 need YJ etsure ihÈi Ihc dops who cryne to US 981 th8 chance ofa new lrfe ways SK io m81r￿In a very hp)n stsrMJ8rd ofcarg fwr canme ¢lientsl However. in recenlbnEs ovrtask h8$ bec￿￿ hard6Y 111$ estimatel Ibal Ihere ale 34 rnllw nK)fe dogs In UK trK)mes Ihgn there were before the Covid outbwk. Thp rrmxe dogs arr as p¢ts, th)gs IhBt be knn()n¢d. Tttis pa¥1 yearwe have iEeri fiAI up on (KcasK)ns and doth", rf knLSwII thary. We use ourreSoUr￿ ￿efullY atr keep an eye w that the future I￿[¥J. CurTenlty. rnaInta￿ and irnpm Thjr kenr*ls and exerciseaws. Trt écos are wiop wity. TTre CE￿ we give them aThl the hcrfne5 we fir￿ them areot F￿r￿ryry lnrKrfIa￿ The dr￿ Jeserye no ￿55. Th31 ￿ <>ur overall obiethve 8rvJ everythinJ we do al PADS iotroi e￿.

PERTHSHIRE ABANDONED DOGS socIErY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 THE BIG ISSUES Dog ￿Scue ¢haritEs. t#)th L8rgE smJl, are thll the brurn alposl£owid aban¢knnrnenlcau%ed by trtwrong ¢e¢1S￿￿$ made durF)g trt l¢ckdowns. After ￿rne ihe c(6t-014iM9 ￿￿tell In heRy r6es In cost ofdcg food and products. The￿ was. however. wor&e to crAne. Big t￿IneSS stK)tted an OFvxiunityl There ￿[e estim31p(l io be arourKI 4 MAlK￿ mfe d￿S as pets In Ihe UK than prP.co￿d. The shepr nutnber of dry5 in ￿oUseho￿S ￿ invpstrnenl (xxnpan￿5 lo up veterinary IxactK￿ with big profits as aim. As a rewtt. b¥ween 2016 2023the ¥ver•)p orw ofvel semrts r¢se by 63 wr cenl- much mNe than InflaliDn al Ihal brtE. This wa5 a I￿9￿ bl(yi lo¢knJ 174fft8t5, rry3nyolwtrvJTn hwj IDW itK¥)tn95 liwe t￿(￿e5. In saYing3. TTrere were more hOme￿sS dogs n the system. many 0[tr￿ vel treaNMtwhen Ihey came io ￿Sc￿e charities like s. In additson, there were fewerpjtential a¢knplers. forrnanyfol(5 vThie(l atx)uttakng on ad(yJ in ￿se rt beGgme sick and needed vet Ireatrrpnl It was a'perffct slorm.. Vet Med￿1fte$ had soared in witt. even strawhlforWa￿ 2￿gery wa8 ￿iCed in the t￿￿￿and5. arKI e￿￿equen￿Y pet surance cos15 had ri8eD fast. ￿1 this affeclvj ￿>to￿lY W crdners Lwl a 59 re5cu8 thwilR5th0 dvj Iheirbesl for Ihe sKk snimals who came intolheir care. These hu92 increases in costs a bg eftect on the Iinances of charities like ourselves and we were faced ￿th a chaI￿nge. Howpver. tFEre may bE some the h￿11￿1 TIE CMA (Com￿fi10n and MaTket AJIh￿ty) re￿sed a daTwing retK)rt sl one week before this years end. Its InveSb93t￿ iylothe vel IndusJy ha5 3 Ye￿ butit has resu118d in hopes tI￿t changes wil be Tnade which ￿9kn] lo help ¢hnes arvj peto%¥t￿ by thÈ endof this rA)rrin9 ypÈr. Ilwql tackle cap Med￿lne w￿8. danfy chcice of Iieatments. esiabh.sh regul9".￿r6 re￿Ce barfrEr5 10 conyiibtr) Big bLLyress has Ihre8'.ened animal ￿tsret￿. The CMA s8ys."trrEopk are PTbxd M of gett￿g enwgh care for their Ftts the animals ¥MII sufter. Vei ser¥￿e5 rnusl enswe anrral ￿1[are i53 pri￿ty.- This is ￿t￿. Dunng ihe year we have cared for t￿￿e d(¥s have cotne lo us heafth ￿sUeS. SOttE of wkK)m were srnpty'thThpec by ovmer5 xi could not afford wet fe￿. Tre vel Irealmenl requitEd by rDany of11￿ an1[T￿5 wa5 Fwvded by us Sev&al IwDe5 duringthB yearoLr kennels were runniThJ al ILdl capacity. with many need1r￿ Ereatff￿t beftre be reh)med. I￿rehanty has %veathered the stum ueated bytris form otvaitKIL5ty in past year. txrtvje hope IhirvJs wll improve ¥pon ￿ all Ch￿tic￿ gtKI dog owry3. (kng a trKxne shoLdd ￿ o joy. rnqorfinanci41 wotry either foran ownpr or a charty We art lucky to havt thÈ Sup￿￿)d of ￿ folL of Perttshire to help us In and wt aw gtsteful for thai? This 08n6rwiy wll tlp us to d881 aso lh8 InAaliDnary rts8s Wh￿ w• no dtyJblt*suII 1￿M the war in Ihe M￿dIe East We ean expect incEa5es in ar￿ forAI costs. HrA¥ever. ourcharity is aways care￿1 to pLan loranythir the future D)￿1 bnng

PERTHSHIRE ABANDONED DOGS socIErY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 CHARITY ACTTrTnES Tris year. ¥ aws. vt connected the pub5¢ wr preserKe in both small events Early in the year ￿r maTha￿r. Jfj￿n¥ High. look PADS to the Swing Fair 81 Bwsl4) F8mi near Dunning ior8ise ￿50￿Or the ¢h¥ity and gain sone tKeaous local s4¥orL Later. Joanna'.Jstomers both foot ard by This 1$ mre of a PR exercise for L Yaiher than a wney-raser. The ofen1￿￿$￿ 0￿er SUp￿erS tttyne-b8ked $C￿e$ and Cakes are altNosi gone and %ve now buy In treais f(K the¢Offetrdri￿￿rs r bigyesl e¥ent. of couse. is oui n(M very PADS'&tufts' Dog SlThv. wh￿h is held in ALgu51 evey year in Rollo Park, Dunning. The first Shows we had- arDurKI 25yearsww- We￿ alterKled by a small group ol raIn.￿￿ked dog lovers pro￿lY showing off th&r pets to 8 W vet in otwming a b89 oft(¥ fc)d Tr PAD5 organigeis. huddl&Y in a tiny lent. atsr. N¢wa¢ays, iowever. N%e lcorr¢ several huThY￿j tyk 8nd Lh•r¥ims eath year. Fctsy. drinks. Ke uearn, stalls selling evewiry frorn wfery to coats. from a goup and avery lar9e Marquee in case of ra￿ are all there. The PADS shDW 15 now ofthe best known [x>Ju￿"cog Ihe surn(rEr season.11 attrwAs hurnans Yiilh theirdogs fTOtp as faraway 3s Edinburgh anc GkSg0wa￿ 2)25 %vas rn ex￿[￿￿￿. It se￿S a5 a natiOn￿￿e showcase for the charity. A5 Yle eX￿ained last ygar. our chatwj dwing Comd to one ￿V0vIng an online lorn appliB3lio for potenli£ladoplÈrs Ths meant that rescue ofien rM)w find Prjrnes far aw4 Pethshire Yhis means there are more wlers fr(m Ihe rest wr main event ol ts yw. F(Klhe third year. bcal papers gave Scrufts. g¢xxl kxjbl.uty 2gaiY. p￿reS taken altre sh(M by PADS C?airMison Kemedy covered page 3 of the PerthslyreAdverbser arNI ￿e Cour￿¥ usec'JKx owr shots on 0 ￿ges. sfK)w is a tnarvelkxjs 5howca5efDrthe (3rty whK hdps us Idl puL4K ab(Mrt the ¥xk we eo iy'findw d￿S lhelrfo￿ vwhomes.. Al the dog g)ow Ihis yÈai were rwo BBC people whowwÈ 08vnny tha￿r￿%1 8 dowmeniary )tyJl rescue aThJ whh th￿ Ictsl MP Peterwishart, who has gKven afore¥er ￿ ro tw litile terriers. 811 0fth￿ from PADS?

PERTHSHIRE ABANDONED DOGS socIErY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 A¢hiw•m¢nts and porfwm0￿ si9nificantactivrt￿S and&Cièven￿nlts agaiilst 0tye¢fr￿È Our ke￿¢1$ We￿ buitt 36 F•rs ogo. end 8s ts re passesfflarnartt r& required. ITr pgsty¢or we have pJt up a now sKJn al front gak and sewrily and alimi syst￿$ Yrilh 3 new CCTV cameras. For year5. Staff have had to (xrty arou￿ several Keys forddterentwrys In ￿ rnain kennel blod(.We rFOW have a master key trJ fit all kntksl The re.lilF)g on three oflhe has rth be￿ we havejusl wng 10 90. In January Of1h￿ year. we drpw upa rNawrterw7tE IL51 for 2026 InL1￿ a npw dog balh. TEwfiwring in the dog ty(om rocm. plus a waler heater ar￿ 8n eXtra￿ty. Tits Is wesenuy In a sorry $18ie and badly needs work We aLs0 med n&¥ fre exbnguthers. However. the Bts CHANGE to the kernel Co￿1￿xInd In the )ear has be2r the conslructon of a receptK)g building al Iliv EYltlolllLe_ This 15 d ItXVJ-£lW£>iLEyI lli- kn1￿15 dl Ftxieviui ill tntikE whde £iduylK]tI y1(X￿&S eaer, m(xp ayd ever mre fvsarfthan In the past. The Kleaofthts b￿ld￿g isto a[￿￿e[S lo b'tne wrfh a in a quid IF￿V￿re￿￿TO￿rTrBnI bwj vwaathEr FroTD IhB newbuilding potentia adopter and dog ill be ab￿..0 easatyaxes5 the and wvacy of our thernpy g¥den' to spend lThe logetheraDIJ gel to know each ather. The dsy-to.day mp ol Ihi5 new buldiro ¥￿11 be hy. for stalf. adopknand the dog5 lheme1￿. Things ill run far mor8 efficieTIUy and srnwthly. a[￿ Ihe aiwion Fxwess %YAI be ea5 er aw rxed th￿ ever befor8. tt will aLs0 cul Ihe nutherof hawnglo pa55 OJ quaranbne t4Lxl%. f￿1he dus5 t-ere. many UfwhO￿ atp Iraurn8knse(l. are dElurbed by tre c(Kn#￿$ arKI ￿lig5 ofall tnese hum￿$1 The trwikling will al￿ h￿e 3 receplw)q arpa f(w vwlors. cynty and wnbers ￿the put4ic woul(1 likelo me donat￿nS Ilwll have a small ot￿e forourmanager. knnna High. wll be ab￿ io work In peace ￿ h8r adrnin SOC￿ rnedia wNKity. (Ort thai noie we dec￿e￿ Ihi$ye8r 10 Wèce oww9hl.pa9e r￿SleI1er. puNied W a y￿, wllh three four-pagtr newslelter$ lo ctyrode wth our Chanty events.) We bdkve the bu1￿￿9 thill be¥ welc￿Tr￿ thhtk)n to thÈ PADS t￿n￿nd and ill maketre'fiow. (4 stsff. Vislcys. oplers arxl wier. nMye ¢(xnfortth eff￿tl¥S. M￿h ￿ vrritten here buildiThJ. maintena￿e costs. acbill￿s. InanageMent3￿ obJectNes. Here. IKwever, isjust on8 oflhe kiTyJ ofwotk we dG every FA[v9e￿V of each year A van ar￿&￿at￿￿e kennel) COntaNwpg 6 dc9S. t%Yo Irtue syanie15 andlwtmixedbipeds TIseyhad￿been abarnS0￿￿d logElh8r31 a PgrthstNrB CIEarly, Iheyhad Lwn ned fora lin￿. Thgy were in a s￿￿king slate, thy. frtthstressed Treyff.usr habeen formonths. ￿5￿￿h￿l¢￿edill 8 shed together. Stallar PADS ￿ere SlJÉ￿k&￿an￿hor1fie￿atthe slale ollhese andgot lo WO￿ rightakvayto help them ffl took many ofttrethng. whry. vei ioatffljtfvvt￿t$¥￿rnwjts 10 gel thern JÈgllhygndFFodyto try ihas day. W$ de￿￿￿￿￿1018ryoUk￿oW1ha1tsV&ry9 (M78 offlh8sepW¢r￿￿Ie￿ who strff6r8d somucb r￿9￿Cl8nd mis&y. 1$ nowsafe. weNandI0¥ed￿ a rewhon. That is wh31 Oijr

PERTHSHIRE ABANDONED DOGS socIErY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Financial rvi•w Results lor the year er￿d 31 PA3rch 2026 are given irbthe Staternpil ol FinaThial Activit￿ page 8 The assets a liab￿ll1&S arp given in tho Balanc￿ Shaol un pap g. sl3igwLontS 5hDuld bu ra￿1 In any Lqw. vtho seThed during the year and up la Ihe dale ot signature o. the fin￿￿a st2-.eYYents were. Dr A WT Kennedy Ms H Walla s G GJl*er Ms Stnith

PERTHSHIRE ABANDONED DOGS socIErY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 ReG￿tt￿lj9￿l aNMJ appoinifflenl oftn￿rEeS T￿e affairs ofthe Soaety are mirwstred by a Boaid conssbng ofa Char. VITr Chair and ordinary tn8mbers. Th[ Chair and V￿0 Ckair sharo S￿.013￿￿1 and mgrnbBtship dutiB& numborofTrustgBs B oight ar￿ thB rninirnum number Is IkÈe. The T￿asurera￿ds and reFknlSto Board mÈebry5 and has no voting nghls. TTre charity's Artc￿s otAssmatKr have cwed lo Sh￿ IhataneTrusEe ts now ￿ empk>yee oflhe eharity. The olhpr Truslees receive no benefitsfr(xn charity. kny Yew Trust￿ rewire k> have Sh￿￿n an actile interest In the Society and be prowsed aThJ secorwjed by 8oard msnber3. NewTw51ees getwaly appJinl by Ihe EGM. athough TtU5tses may at 3nytitnp app(xrt an 1nd1vK￿al to be aTnJ5tee eitrertofill a vacarw orasan addrtotla Trust￿. Bowd meebngs are IEld every three nKthI r￿W￿la Tw)sl wddegsiws are rrode allhese rrE&rvJs with Chair having the casting vote. The kenne rnanager provKles a￿lIten retKwt wtyth is urculatec In aVa￿e of eack meebry. The m8nar. Louise Perreti. norm811y takes ￿et￿l¢r￿d￿eCUy oiAied to the runiNJ of ltrt kennels. iyJt If in doubt she will ¢ts)sull the VKX Chair. strateg￿ derAS￿￿% relatin9 to ￿e tunTMny of the chaty tseWarE t￿￿al￿ taketi by the Board. IrduBbon ofnew Ttuslee5 IrNolv85an infoTtDal i T￿￿5. prow5iW Dta COPY Df the gDverniry dovJtn8nl. the annual accounts. an informatsor shee-. Con￿ de[￿lS o. al Tmstees. allWh they are erthura9ed 10 aiterKI all relevant serninars ard events to keep up wth aw chww. Staff atthe kerr are prolpided aw)roprwte onwing training as r8quir8d. An annual salary revrew all kennds staff is arKI ts ￿dI￿5 dI￿SS￿, wttere atwprbale appioved ateaEh M8rch Board meetin9. T charity co0￿rates￿l￿ WAlh rdaled rryarnisathons such as Perth arkl ￿nr(£S Dog W¥dens. Tr Polite. Yhe s(￿￿1 Wts Deparbnenl. Tay Valley Vets and otbere￿anteS rescue abarykned dLWS. Weoccasionally take dty5 trom other renomlng cen-.res when they are full and i alse ￿tTh ￿eed specthc cnarmes In tne of pedree d￿s. The TrUs￿eS are reS[X>￿ble for the rna1ntenan￿ and ￿egrity0[ the charity. Legis￿>0￿ in t￿ UK go¥￿1￿j the preparati(N4 arKI issetnina".ion of acco￿15 ￿haY differfrorn sla1v￿S r otheriutiStkl￿. Otherm¥tte. An annual salary review ￿ all kennds stalfis cenduled arKI ts ￿dir¥S dI￿sSed %trI￿rE apprq>riate approved at each Aprl Board nreetirw. We cooperste ￿lty ¥vith rel.ed ￿3￿￿￿Ssu￿￿ as Peth aThl K rrisss Dr￿ Wardens. lh2 p￿1￿, tre Social Work Departrn8nl. Tay Valley Vets and otherchanbes rescue ab3rKkned doqs. We{KraSi￿allY tske frorn other rehoming cemres when Ihey are full l a￿e breed Spe￿liC tharybes In case of ped￿ree d(4s. T￿51￿$$ are rEsPQn51￿tr fLY maintonarte arwj intpgrity oltl* and f￿￿￿[1￿1 infDmwtion indudad on the charity's website. Legslation in the Unilett ￿)Verning Ihe ryeparation and dtssernination ￿t￿nIS may dilfer Iro I￿￿ationS n olherju'Bdithons. rep(xt h3s preparpd in a(￿L￿[￿e¥￿th thespe(xl ptDYiSI￿ d Part 15of tre C(xnpanE5Act2rTh relatiry to 11 ¢M7Ponies. Trt Trustees. repm was approved by the Bcord elTrthsws'. Ms H Walla¢e 22 M8y 2026

PERTHSHIRE ABANDONED DOGS socIErY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES. OF PERTHSHIRE ABANDONED tK)GS SOCIErY I r8Wrton IhB fina￿￿al slalerneTrtsof th8 Chatity fortheYeare￿ed 31 March 2026. are setoulon pages 8 to 19. Rosptdlvtr re$porb￿bIlItIP$ olTm$tets' and examirr T Chanty's Trustees., who we 0 of Perth$bi￿ Ab>)dO￿ tkgs So¢ty for tre PLxposes ofcomp8ny law, are r¢swnsiNe kK th8 we￿a11rjfi ol the financi Svdietrwis m a¢￿￿an￿ Ihe lem)s of the Ctkgrities and Trustee Inve¥.rnents (scolla￿lACt 2005 arrflthe ch￿ Ar￿nts (Scotkndl R￿ulati￿5 2(M)6. Trustees. consider thai th8 réquirement rrf RÈgL1èt￿rt Iolljlal to Iclof the 2(M16 AcrouTrts REg￿al￿$ (k>ps fK)i apply.11 is my spO￿b￿lty'.O examine the finanE￿ statements as rewired urKleise(on 44j1Mcl ofthe AdarKI toslalethether P8nKular mar.er$ have to aller)t￿. Basis ot Inde￿ndent exaTrinef$ statem¢nt My ex¥min¥lv)n is ￿rry￿d out in ￿rdance T￿h ReguLat￿n 11 ollhe Ch8ti1ies Att￿nIS{sco¢L0n￿) Regulations 2006 An examination includes a wew ol the acuuntrg rectyds wt by trt C￿lty a ctynpanson of the fivnoal stsiemen presenied Ihose records. It also indudes conweration of any ￿usU￿ ilens or ￿￿￿c&ureS In the financ al alements. and seekitvJ explanalKJns from ttU5tees c{>[￿e[nIng any matters. The pro￿￿u￿&S undertaken do nDI proV￿e 811 the t¥￿en￿R Ih81wou d be requiTÉ in ty)r4w)tly I do not expressan audl owryon on the view oiven by the finan¢i$l s'.alenEnts. Indp8nd•nt xamlns Stat￿an1 Ip connection ¥vilh rny eXanTh￿l￿. rm) rnatler has Myalterkn.. lal which gvÉs me taJse to ￿ Ève that m any matsrial respt¢tttÈ re4urements. lo kepp a(urtJntsryJ re￿5 wim Sect￿n44{1) lal Oftt￿ Act and Wulation 4 ￿ the 2D06 Accaunt5 Regulabon5." and to prepare fnancial slalemen15wthKh arurd the axx)untiro recwds wth Regulation 8of trie 2(KJ6 Accounts Regu￿￿￿$". hav8 not iEen or Ibl to whth. in my apini(Mi. attent￿ shouk be dra¥n in order toenable a untler5tandiry c4lhe financkil Statem9nts to bg re￿h￿l1. L•$hy ¢ampbg11 CA Independ¢nt Exarninor and on behaw of FI￿layS Awlil Limrted 11 [￿dI¥jpe Terrace DunBee DD3 8TS Dated.. 22 14ay 2026

PERTHSHIRE ABANDONED DOGS socIErY STATEMENT OF FINANCIAL ACTIVMES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unro8th¢tod UnrOStyi¢t•d fund5 funds 2026 2025 In¢gmo endovmients from.. Donations and legacEs charIab￿ ¥tyvibes Othe. tradiTrJ actiiibes Investments Othor Inc[￿￿@ 219.758 ).749 17.592 71.699 4.785 375.172 37.482 14.144 97.135 3.478 Totsl Income 3E4.683 527.411 ExpBndltuTr on.. chartab￿ 2eg.608 276.497 Totsl exppnthture 2e9.608 276.497 Nat in¢om• aml mtsvnent ifi funds 75.075 250.914 Reconciliabon of fundj.. Fund bal¥rtts al 1 Apnl 2025 2.543.737 2.292.823 FUNJ bal8nc8s at 31 M8r¢h 202• 2.618.812 2.543.n7 The 51alernent ¢finanaal athitie5 Inckjdes all gairs and k)5ses rwi5ed in the year. Al in(x)me and eXper￿ure derive frcth ¢￿ttnuirKj actMts. Ime nu18son pag85 lu to IY f[￿ p•t of IhBSP Iinatvjal slate[t￿niS.

PERTHSHIRE ABANDONED DOGS socIErY BALANCE SHEET ASA T31 MARCH 2026 2026 2025 Flxed assels Tangible assets InvesltneTrl propty 13 14 217.451 691,tM> 194.736 691.(M>O 8.451 Current assets Debtot5 Cash at bar and 17 ha 15 1.890 1.719.326 123.575 1.543,714 1.721.216 1.667289 CredltOV5'. amuLwtsfalllng the within one year 16 110.8551 19.2881 Net trjnent assets 1.710.361 1.658.(Q1 Tot4 a$sgts ¢vr(gnt liabilits 2 618.812 2.543.737 IncDrne fund5 un￿strICted fuyds 2.618.812 2.543.737 2,618.812 2.543.n7 The nuleson pag85 10 to 19 fo￿￿ pwt of thESe IinatKial stater[￿nIS. cornpsny ￿ ￿t￿led to Ihe exe1rw￿n from Iheawyil r9wi￿￿1c￿l10Wled Fl s￿lI0n 4T1 ofthe CompgnesAcl 2OC6, for the year 31 March 2D26. TTrp direcloLS ackno¥laJge their respmslMIthDs forC4￿￿p￿.1Vj wlh requ¥eD￿nIS of the cO￿panEsAGt 2006 %wlh re5PPL to 8¢couniiry r•cords and lye prtsp8t8￿r, of [ma¥￿I siatr.8nts T membtts have not reouiied the C*JmWy to thtsin an audit of IL£ finarrial syaterrmts forlhe in q￿Stion in accordance With seCt￿n 476. Th25e finaTr2al slaternents have pr￿>3￿d ￿ a￿t￿nc￿ Ihe r￿O￿lOr6 ap￿4￿ble lo cAThpardes subpct lo the Émall Ctyr￿n1ès The linancwl slaternents were apWo￿l by Trustees. 22 May 2(Y26 MS H W¥ll8¢e Trustee Company rtyistratitin numbwSC258764

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A￿￿￿￿tIng pol￿185 Charity inlormBtiD Perlhshire Aba￿oned D(¥ Sooety isa Wivate ¢[Kn￿Y by gwwlee InCorr￿al￿ In S))18￿. The rtyistered offKX IS J & H MthII WS. 51 AIMI RDad. p￿kn￿ry. PH16 58U. Scotta￿. 1.1 A¢counting ¢omt$nti Tho financial s".aiomBnts ifb a(rdaThts￿7Ih Ihè ChariWggJvtsning drthmtsni ihts CompaniègAct 2006 thÈ ChantÈs and Tru&pe Irvesyhent IS(rt¢nd}ki 2005. the Chies AttU￿nts IScotLdl RÈgulations 2rK)6. FRS 102"Th8 FI￿￿¢1￿1 RepDtbng s￿d3[￿ In the UK RpJubl r uf Ir8￿r￿. th8 Charities SORP "Accwnling and Reportkig by CharitEs.' Stalernert ot Rec(Mrrne•ded ap¥￿atr￿e lo prerAring ￿e1r accounts in ￿ance With the Re￿1￿￿ Sta￿ard In ihe UKatKI RepLJtAic of Irdand IFRS 102Y. The Charity a Public Benefil Enbtya5 ttefin￿ by FRS 102. The Charrty h t8ken th¥nt8ge otthe pr￿1￿ in the SORP forth8ibes noi to wepa a si8iewenl ￿¢a$h flows. The fiiiaitidl S￿￿rnelli$ ¢llV prw>bi¥yJ li Siwlifvj. Ib ￿le funiXKxial Cliaiily. 1fv1¥18ry ailiwiiis in thesefi￿C￿ stalerr￿ls ae ri￿￿ed to Ihe n8aresl £. The finan¢i¥l s￿MentS ha•e been wewed vr￿er the gist￿¢¥ ¢MVent￿n. modified to Iherevalualion of freehold propertses ar￿1 to hTrvesJnent Fxopthes certain ffinanci￿ i1￿1nImefits at fair ¥alue The prinupal accountkng policies adopted fire set auibeknw. 1.2 Going concem Al the tirne of appro￿ry Ihe fina￿31 ststem￿. the Trustees have a re85(NTrab￿ expectabon that the Charity has adequate r8sDurces 10 continue in operatioTral existetKe fDr the fDtesee&le futurè. Thus the TNst8éS' lo adopttho 9)in9 ￿nC￿M b￿8 Of￿)u￿b￿j in tho fina￿la1 stal8rmonts. 1.3 Charitablo lund$ Unre.Klrthd Idntts are a￿L￿e use at the di%(JP1￿ of the T[usi￿. in furfheraTh2 oftheiT LtharitaNe o￿.e￿I¥￿5. Resirthd lunds we sul•Ctto specsfKC￿OlM)ns by dortss wgwi¢rs as to may b8 uséd. The wrpos8S and use5 oflhe Estr￿ed are setcArt in the notesto Ihe fmancial atements. 1.4 Income is r￿c￿gnIs￿d lh8 Charity ￿ Wwlly entitw to n afft￿ anrf [￿dI11￿nS mBt th8 arnounts ￿ be ￿easurEd reliabfy, aTwJ Is pthab￿tha1IIHx￿￿e il be receNed. CaShd￿ati￿S a￿ rewis&l on receyt. 0therkna￿S r￿ised ar￿ Ihè Charity has been nobfied ofthe donaton, unless perflYMa￿e condib0￿ re4ure ￿ferra oftre ar￿)unt. tax rerA>Ve1a￿ in re￿tI(￿l to (k}nat￿lS re￿r¥ed under &ft or deed5 of covenant is recw15ed al ￿e oflhe &Jnakn. Lega(ies are rern9n￿￿ tyi olherwise rf ￿ Charity has been nobfiel of an impeThJing distribution, Ihe amount 15 known. aryd rec￿pt Is expected. tfthe afflounl i5 kngFMI. fv Wcy istreakd as a contingent asset. Incorne tradM9 aclivitie5 i[KI￿l￿rne earn￿1 from fUrKIra￿•ry events and iradirvj actmties to Mse fund5 for ihe ¢arity and is reeoynised enirtlemeni has Incorne from C￿lIa￿ acbyrlies fr¢NTh the s•e rfdogs. d(yJ ￿rding fefys al￿ fefjs re¢￿ve{l rdalNg to the wnnirvj otlhe ken￿. The Vmx)￿£Is reuyJn1￿l entillernent has (xxxjrrpd. 10-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting pol￿•e$ Icontinuedl Investment incorne Indudcs interest ard dividends frDm 1151e4 inveskncrts end 15 fwfd2ed ￿n il is receivabk. 1.5 EXpe￿Ill￿re Expenditure 15 r￿Ognised there Isa legal or¢xknstrkKthe obl￿atonto trdnsferecA)nom c benerrt to a third paty, Il is tKvboblpthat a tTrnsfpr bBrth wl bg r9qUlt¢d ID sg1tt9m9nt, th9 arnounl of tho ob watlDn r￿ea￿jred rel￿bly. Raising fu￿￿5 conpri%es the ¢osts assocoted donabws 8ThJ leg￿ 8ThY the ￿$tS of inwme generabon Incknrting the costs asS￿ated %Yilh Ihe inveSt￿￿tt Charitable expenditu￿ is iKurred In dwect w[Sua￿ of the d￿rty'S ￿nC p31 thiects and as Set In the Trustees. reporf. Di[￿t charita￿e cos15 D)Twse staff c05tsatKI otrer cos15 rdating to the ch3rity'5 04ecbv85. 1.6 Tangib￿ fixed assets TaT1g1b￿ fixvd dSSEiS intsiy n￿S￿le0 ai tX>SltiiMI ￿0$¢￿U￿rIllY fiitasuitr1 ai tm rdluab(Mi. rietoldewvuaij and any impairrrEnt losses. Depreaation Is recognised so as lo ￿ltE aff the CfJS1 ￿ valLBboTh of assets kss their re￿dUal values over trir useful lives on'the followiw ba5es.' arwj equyThnt Mo'.orvehvJe$ Kennds & store 20% stra￿1 25% Stra￿1 IF)8 1Q% strabt Ikie S% slrnuil line Hosptal The pin or10s$ artsing on ¢jiSK￿31 of an asset L%detÈm1￿ as thedrf[erÈ￿ be￿￿en salè procèeds and Ihe ¢8ffyng valuo oflt ass81. ar￿ in its st818nw olfinwci¥ a¢tivibes. HeritaNe woperty is rnt depreciated as the properly Vds purchas￿1 in 1986 aid the vakne in the xcounts is li51oncal CQSI. The ￿K$u￿ value ¢5 (xwlered TO IE h￿j￿rIha￿ the (xrrying vaue Wiihin financvl •aterrients 1.7 Investment property Inv95ttngTI pf￿rty, whKh Is r￿d to ￿p￿￿B￿￿11￿￿. 13 Initially recTrgnkSed al cwl, i[Icludes Ilie purbhabe dDy UirEGUy4UriNJtsil¥ exkEtKI iuie. SL¢JwweDlly il is ai lair Valu￿ dl e rw)rbng end ¢Jate. Tr surrAus ￿ de￿t oi rwJuatiw E re￿n￿d In profit or loss. 1.8 Impam•nt offL¢¢ ossts At tè¢h reportmg end date, the cknty revie¥WS Iht oftsta￿1b￿8s%0ts to dottsin1￿ %thoth¢r thor¢ is ￿Y TrdiCat￿Tr thatthLW a5sels have suffered ￿ l[npattr￿￿l k55. If any 5uth iTrJcatsan ex￿. the recDveTab amount of Ihe asset Is esiirnated in wder i0¢jet￿￿.he ex*ni ol ts imwmwi bss Irf anyi. 1.9 Cash and cash equivalents Cash8￿1 ¢ash awivJenls cath in haThY aid thrM)sits W at ¢11 with b8nts.

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting pol￿•e$ Icontinuedl .10 Financial ￿StrUMenta The Charty has elected to aptty the provi￿￿￿ of SeclK)n 11'Basic Finawxal InslnNTrpnts' and Secbon 12'01her Financial Instrunnts l¥su8s' of FRS 102 10 ￿1 of ts insirumiis. Finanrial 1nstsurnen￿3re rwised ID the Chantrfs baL4rKEsheelth Ihe Chty becomes pBty lothe ry>nlwtual prOVE￿n$ vf the Insttument Financk31 assetS8nd habdit$8re offset. VAh the kYeser￿ fina￿￿al $￿ten￿ts. when there Is a I￿allY f)nfoi(88tle nght io $81 off ih? re¢¢gnÉed w)WntSa￿ there 1$ an Intantiw lo selU$ a nel bas￿ or io e asset and settle the Iiablty 5¥nuttaneously. B4$1¢ fin4n¢lal ass•ts Ba5￿financ￿al assets. itKIL¥Je dobt(Ys Lash ban% balance5. are Inthally [r￿SU[ed at transXtvJD price Including Iransactitr) c￿5 and are sut6eouenL'ycarried ai apKitsed Cosi tre effectwe InieEsi meiTrthY unless e arraryemvt ￿$t￿UteS8 filanong twsacliw. tre transactw is nEaSU￿ at wesen". value ofthe future r￿ipts discwnted ata fflarket rdie of interEsL FinarKHI assets uassthed asr￿Vab￿wrfhin one yearare not arnorlsed. Ba$1¢ fin•n¢41 thalJilies 88$￿financ￿dl l￿bil￿1•S. Ir¢ivJing Cred￿￿$ ard ba￿ k)an$ aT& initially r9O)9Ths at Irarsaction unlass tho arrawement cwstitutesa finanuro the dÈJi Instrum￿1 ￿ measured at the present vue oflhe fvture poyrrwtsdischargcd ¢y canwI￿￿ 1.11 Employee benefits The CD5t of any unused kKANlayentitlernent ￿ reUyJn￿ed in thp ￿￿￿1 Ihe e￿WoYeesSe￿i￿ aE receNe 1.12 Retirement benefit8 Paytfftn'.s lo defned Contnt￿Yjrt rebrement sthensarB tha[￿j as affi expertst 8$ th&yfaii due. Crltlcol •ccounilry e•bm8 •nd ltsd9ernents In applicati￿ ofthe Charity's a¢c(MJThtsThJ 0(4￿. trtTftJsiees' a reoutred 10 ￿ke judgcmenis, ￿tiMaS and assumplDns about carrying arbKurtofassets and l that are fmx reaily 8PPaTen-. from ￿her ￿r￿S TtE 8slThates arNI assOCWted a55uTTrPtK￿s￿e based on bistorKa ewieTKe and otherfactors that are COnsthr￿ to b8 rdgv2nt. Aciual resuhs tnaydrffBr frOMth￿ The 8Sbft￿I8$ and ur¥J8rtwnll a¥sLtyPtKMS Trv*¥v8d th) an basis. Rèw$￿5 to a¢ttyJnbny 68￿mateS aré r￿MISed in tre period in whicTr the estirnate ig revisec ￿ere the revisDn affects only Ihal pericd. or in the ￿rIOd rl Ihe revis￿n antt wknre pe￿ttS where Ihe rewsiM affects currenl future peri(xJs 12-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 Critical accounbng e5tims and judyem￿lS Icontinuedl K•y aotsrces of•3tlmotion Un¢•￿￿￿ty Deprecialion Deprecialion Is czlculated tofulty %Yrteoff Ihe rAbsts￿a5￿ets0Ve[ t￿res￿rnaLed useful lrfe. ManagemBnl estitnate th usefvl lrfe of eacth asset. Detsis of thÈ depretsatK￿ chawed In Ihe J)etiod are wiC￿ded In rA)te 16. No depretsaiw)n ts Charged oi the ¢harty'$ land e conspjered by the Trusttes 10 h8ve a re81dential value signific8nly In ex¢es$of Lh& value. Investment PToperties valuation In¥esttneg1 prwrtse5 are rewirfjd to ￿ recognis¢d al lair ￿Ve. In Ihe abSer￿ ofa profesSiL￿al valualicn, the directors have e51imaied the rnarket Va￿ ofthetwo inveslrnent ba5eÉ on the curmt propty market. Detai￿ Jf thp VaUa￿￿5 are I￿9￿1ed ir nate 14. coThe fr¢Jm donation5 arKI legaGip5 Unrèstiicted Unrestsidod fund8 2025 2026 DOnat¥)rEar￿ g•75 Legaaes 1CO,565 119.193 52.236 322.936 219,758 375.1T2 Donatkn$ and 96fts Oth ICO,565 52.236 1CO.565 52.236 corne from activilies Unrnstri¢t*d Unro$tri¢tod 2026 2025 Sale of d￿S Dog ￿3rding lees 21,920 28,829 12.360 25.122 749 37.482 Anatysis by fund UTrre&lr￿l￿d lJnds SJ,749 37.482 13-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 kn¢om¢ from 4)th¢rtroding *ivit UnvEytricted UnrestrictEd fund5 nd5 2026 2￿5 FundraLSin9 events 17.692 14.144 Unrnstrthd unftrJtri¢t•d futwj 2028 fund5 2025 Renlal ￿COrne Interest receNaile 34.￿0 62.335 36.8 71.699 97.135 Other inccrfne Unve5tricted Unre5tiictpd funds fvnd$ 2026 2025 Nel gain on ¢Jisposal oltargble 85S8ts oth￿in¢t￿ne 2.0 2.785 3.478 2.785 3.478 14-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 ExP￿dItYr• on ¢h4ritsbl¢a¢ty¥ilios UnvEJtricted UnrextrictEd 2026 2025 Direct cost$ Sl8fT¢osts Depretialion and I￿Pa￿le￿I Vetfee5 LicFnce5 115.569 90.953 12.411 29.338 255 36.119 2B9 164.582 132.957 Share of 5UPPOrt and governance costs Isee note 91 Sutwrt Governan 103.546 21.480 118.￿0 24.98D 289.606 276.497 An8tysls by fund Unrestrth fund5 289.608 276.497 Support costs allocated to acuvltles 2026 2025 l(knT expenses AdvertNThJ Repair5 Insurance Rates Heai &11￿1 Tdtphona. POSt4e & ¥iaivJnary The￿aY gaFJer Bank fees Sundry 1.834 3.464 54.528 5.208 2.945 14.549 3.086 7,035 2.383 56.404 4.261 20.701 4.616 1.641 635 16.629 21.480 18.164 24.980 125.026 143.5¢0 UnrestrKtsd 125,026 143.540 15-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 Support costs alhxatpd lo activiti Icontinuedl 2026 2025 G(wOrr￿nCE Go•ts c¢Jmpwis0: Auditfee5 Treauerfees Indeppndenl EXarni[￿r fEE5 7.WO 17.￿0 17.6 3.980 21.480 24.980 10 Trustsgs. One TYusl8e, Heather WalLgce receNed reTYKlner&￿ f¢y herser¥Kesthnng the ￿r. These tVice5 in¢udwJ Ihose ota charity adtninistrator rde. The Ire3surer Robert Walkce. is tre hu5b3nd ol Healher Vlallace. re￿Ived remuneral￿n ftyhis Ser￿ (knrity tyY¢ year. No Trustses. lor )y [r80￿ (￿neCted wth iheml 8ny nuneratknn or benefits trom tre Chanty dumy lh8 yea. 11 Employ•8s The tr￿ad¢￿nI ￿ 8mpk)yees dunny tt ye¥was'. 20ZD Number 2025 Number Employrnentccsts 2026 2025 Wages and sai9￿$ OlherrÉnsKX) Ctssts 112.768 2,801 89.853 1.100 115.569 90.953 Remunoralim of ley m¥nag8mtnt petsonn The re￿nerati￿ of key ￿nagenETrtpe{sOnrd was a5folW' 2026 2025 Aggregate Wryensat￿n 31.848 28,377 16-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 11 Employees Icontinuedl Key Klanggcn7enl Personnel ccrfnpriscthc Tru3ttts and fv k¢nrf mow. Trustees re￿neratiOn ￿ the year 10ts&£19.624 (2Tr2S_£113081 Healher Wallacevlas nol reitrtsJrs&t 8¥kws&s fo" MI￿￿e y8ar12024- t1.1651. T1￿￿8[6 no other dis￿￿￿4ah￿. rdalert rLArty tr￿n￿rtin￿8 r)iriry thp. rar 12n?&rfjrp.) 12 Taxation The charity 15 exew fromtsxalK)n on its ￿￿¥￿Ie5 because all rts mCOTne B ap￿￿lf￿ charitable PLrySes 13 TangiNe fixed a55ets Hoswt41 T•tAI C05t At 1 4Yil 2025 116,19¢ 32.779 21.341 18.758 352.333 1.407 19,823 528.449 34.186 1.133 16,5)01 AdditbJns BusirEss cornb1nal￿nS Dw05￿5 1.133 I6.￿> At 31 March 2026 148.973 22.474 12.258 353.74D 19,B23 557.26B D•pr•ei•iioth and impaimwni At I 2025 DFpreGialiun thatgBd in Ihe year Eliminated n resJeL of diw$8L% 18.758 274.435 19,823 333.712 4n 12.133 12.fA>5 16.5WI Is.￿0> Al 31 March 2026 21.168 )2,258 266.568 19,823 339.817 Car￿ng arno￿1 At 31 March 2026 148.973 6T.172 217.451 At 31 March 2025 118,194 77.897 194.TJ6 14 Investment prowty 2026 Faw valuv Al 1 2025 ald 31 Marth 2026 691.th)0 The fair value of livestn￿Trt twes has been at by the dir￿torS *hD have estwnale(J the value of the prDwkne5 based the curyenl property rrwket. 17-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 15 Dgbtors 2026 2025 Arnounts falling duc within on¢ yew. OthBrdeblor5 Pre￿y￿entS and accwÈo itKfMnÈ 122.395 1.180 1.8g) 1.8 123.57J 16 Crtrditois.. amouhts f•llingduèwithi• on• y••r 2026 2025 0￿r laxalK)n and 8ocrai s•)Jrity Othercredrt(￿5 3.327 4.348 3.180 1.983 305 AcLmals and deferred incorne T.(￿0 10,655 17 R•tirMi¢nt bon¢fit xhern•s 2026 2025 Defined contribution sehemes Charge lo profit or Ioss in ￿￿t￿l￿efjt￿d CLYthbuban 5L4 2.801 1.100 The Charity opew.es a defined cr)t.knJtK￿ petwn steme al qualifying empktyees. The assets oftr sthemtr 8r8 held 8apatsl8iy from Ilvjse ol tht Charrty In an ￿￿ep￿dentsY minisW fu￿. 16 A￿ty$15 of ngtO$59ts bgt*w fvnds un￿$￿i¢l•d funds 2028 At 31 Ilarth 202&. Tar01b￿ assets Inveslmeyl tXQFerbes Current 35set&lIlo￿1the5I 217.451 691.ijlo 1.110.361 2.618.812 18-

PERTHSHIRE ABANDONED DOGS socIErY NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 MARCH 2026 Anatysis of net assets bet￿￿ fund5 Icontinuedl Unrè&trl¢tèd lunds 2025 At 31 Mor¢h 2025= Tangible a55et5 Inveslmeyl Wokwbes Current a5Set&ll1A￿1the5I 194.736 691.(NlO 1.658.th1 2,543.737 19-

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